(a) This section applies only to a municipality that is the largest municipality in a county described by Section 352.002(a)(14).(b) At least 50 percent of the hotel occupancy tax revenue collected by a municipality described by Subsection (a) must be allocated for the purposes provided by Section 351.101(a)(3).(c) Not more than 15 percent of the hotel occupancy tax revenue collected by a municipality described by Subsection (a) may be used for the purposes provided by Section 351.101(a)(4).(d) Not more than 15 percent of the hotel occupancy tax revenue collected by a municipality described by Subsection (a) may be used for the purposes provided by Section 351.101(a)(5). Added by Acts 2003, 78th Leg., ch. 303, Sec. 2, eff. June 18, 2003. For expiration of this section, see Subsection (f).
Texas Legal Code