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§ 351.157 — Texas Law | CourtGPT
  1. Home/
  2. Laws/
  3. Texas/
  4. Tax Code - Title 1 - Property Tax Code/
  5. Title 3 - Local Taxation/
  6. Subtitle D - Local Hotel Occupancy Taxes/
  7. Chapter 351 - Municipal Hotel Occupancy Taxessub/
  8. Subchapter C - Municipal Hotel and Convention Center Projects/
  9. § 351.157
Texas Legal Code
(a) In this section, 'qualified establishment' means an establishment:(1) that is located on land:(A) owned by a municipality; or(B) owned by:(i) any person if the establishment is located in a municipality described by Section 351.152(3);(ii) the federal government if the establishment is located in a municipality described by Section 351.152(6); or(iii) a nonprofit corporation, including a public facility corporation, that is acting as or on behalf of, or that is controlled by, a municipality, if the establishment is located in a municipality described by Section 351.152(5);(2) the nearest exterior wall of which is located not more than 1,000 feet from the nearest exterior wall of a qualified hotel or qualified convention center facility;(3) that is constructed:(A) on or after the date the municipality commences a qualified project under this subchapter; or(B) at any time if the establishment is located in a municipality described by Section 351.152(3);(4) that is not a sports stadium; and(5) that is the type of establishment described by Subsection (c-1) from which the municipality is entitled to receive revenue

ity described by Section 351.152(3);(4) that is not a sports stadium; and(5) that is the type of establishment described by Subsection (c-1) from which the municipality is entitled to receive revenue under Subsection (d).(b) This section applies only to:(1) a municipality described by Section 351.152(3);(1-a) a municipality described by Section 351.152(5);(2) a municipality described by Section 351.152(6);(3) a municipality described by Section 351.152(7);(4) a municipality described by Section 351.152(10);(4-a) a municipality described by Section 351.152(14);(5) a municipality described by Section 351.152(16);(6) a municipality described by Section 351.152(22);(7) a municipality described by Section 351.152(25);(8) a municipality described by Section 351.152(34);(9) a municipality described by Section 351.152(35);(10) a municipality described by Section 351.152(36);(11) a municipality described by Section 351.152(38);(11-a) a municipality described by Section 351.152(41);(12) a municipality described by Section 351.152(43);(13) a municipality described by Section 351.152(46);(14) a municipality described by Section 351.152(47);(15) a municipality described by Section

(12) a municipality described by Section 351.152(43);(13) a municipality described by Section 351.152(46);(14) a municipality described by Section 351.152(47);(15) a municipality described by Section 351.152(49);(16) a municipality described by Section 351.152(53);(17) a municipality described by Section 351.152(54);(18) a municipality described by Section 351.152(56); and(19) a municipality described by Section 351.152(58). Without reference to the amendment of this subsection, this subsection was repealed by Acts 2023, 88th Leg., R.S., Ch. 779 (H.B. 5012), Sec. 7, eff. September 1, 2023. (c) A municipality is entitled to receive revenue under Subsection (d) derived from the following types of establishments that meet the requirements of Subsections (a)(1), (2), (3), and (4):(1) for a municipality described by Subsection (b)(1):(A) restaurants, bars, and retail establishments; and(B) swimming pools and swimming facilities owned or operated by the related qualified hotel;(1-a) for a municipality described by Subsection (b)(1-a):(A) restaurants, bars, spas, and retail establishments; and(B) swimming pools and swimming facilities owned or operated by the related qualified hotel;(2)

unicipality described by Subsection (b)(1-a):(A) restaurants, bars, spas, and retail establishments; and(B) swimming pools and swimming facilities owned or operated by the related qualified hotel;(2) for a municipality described by Subsection (b)(2), swimming pools and swimming facilities, restaurants, bars, and retail establishments;(3) for a municipality described by Subsection (b)(3), restaurants, bars, and retail establishments;(4) for a municipality described by Subsection (b)(4):(A) restaurants, bars, and retail establishments; and(B) swimming pools and swimming facilities owned or operated by the related qualified hotel;(4-a) for a municipality described by Subsection (b)(4-a):(A) restaurants, bars, and retail establishments; and(B) swimming pools and swimming facilities owned or operated by the related qualified hotel;(5) for a municipality described by Subsection (b)(5), restaurants, bars, and retail establishments;(6) for a municipality described by Subsection (b)(6), restaurants, bars, and retail establishments;(7) for a municipality described by Subsection (b)(7), restaurants, bars, and retail establishments;(8) for a municipality described by Subsection (b)(8),

restaurants, bars, and retail establishments;(7) for a municipality described by Subsection (b)(7), restaurants, bars, and retail establishments;(8) for a municipality described by Subsection (b)(8), restaurants, bars, and retail establishments;(9) for a municipality described by Subsection (b)(9), restaurants, bars, and retail establishments;(10) for a municipality described by Subsection (b)(10):(A) restaurants, bars, and retail establishments; and(B) swimming pools and swimming facilities owned or operated by the related qualified hotel;(11) for a municipality described by Subsection (b)(11):(A) restaurants, bars, and retail establishments; and(B) swimming pools and swimming facilities owned or operated by the related qualified hotel; and(12) for a municipality described by Subsection (b)(12):(A) restaurants, bars, and retail establishments; and(B) swimming pools and swimming facilities owned or operated by the related qualified hotel.(c-1) A municipality to which this section applies is entitled to receive revenue under Subsection (d) derived from the following types of establishments that meet the requirements of Subsections (a)(1), (2), (3), and (4):(1) restaurants;(2)

applies is entitled to receive revenue under Subsection (d) derived from the following types of establishments that meet the requirements of Subsections (a)(1), (2), (3), and (4):(1) restaurants;(2) bars;(3) retail establishments; and(4) swimming pools and swimming facilities owned or operated by the related qualified hotel.(d) Subject to Subsection (e), in addition to the revenue to which the municipality is entitled under Section 351.156, a municipality to which this section applies is entitled to receive the revenue derived from the following taxes generated, paid, and collected from a qualified establishment located in the municipality:(1) the sales and use tax imposed under Chapter 151; and(2) the mixed beverage tax issued under Section 183.051, if the political subdivision that is entitled to receive the revenue from the tax agrees in writing to the municipality receiving that revenue.(e) A municipality to which this section applies is not entitled to receive revenue under Subsection (d) unless the municipality commences a qualified project under this subchapter before September 1, 2027. Added by Acts 2019, 86th Leg., R.S., Ch. 952 (H.B. 4347), Sec. 8, eff.

venue under Subsection (d) unless the municipality commences a qualified project under this subchapter before September 1, 2027. Added by Acts 2019, 86th Leg., R.S., Ch. 952 (H.B. 4347), Sec. 8, eff. September 1, 2019.Amended by: Acts 2021, 87th Leg., R.S., Ch. 469 (H.B. 4103), Sec. 4, eff. June 14, 2021.Acts 2023, 88th Leg., R.S., Ch. 779 (H.B. 5012), Sec. 5, eff. September 1, 2023.Acts 2023, 88th Leg., R.S., Ch. 779 (H.B. 5012), Sec. 7, eff. September 1, 2023.Acts 2023, 88th Leg., R.S., Ch. 1030 (S.B. 627), Sec. 2, eff. June 18, 2023.

§ 351.157

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