Tax Code § 351.156

Sec. 351.156. ENTITLEMENT TO CERTAIN TAX REVENUE. Subject to Sections 351.155(e) and 351.158, a municipality is entitled to receive the revenue derived from the following taxes generated, paid, and collected by a qualified hotel, and each restaurant, bar, and retail establishment located in or connected to the hotel or the related qualified convention center facility, that is located in the municipality: (1) the sales and use tax imposed under Chapter 151; (2) the hotel occupancy tax imposed under Chapter 156; and (3) if a political subdivision that is entitled to receive the revenue from the tax agrees in writing to the municipality receiving that revenue: (A) the sales and use tax imposed by the political subdivision under Chapter 322 or 323; (B) the hotel occupancy tax imposed by the political subdivision under Chapter 352; and (C) the mixed beverage tax issued under Section 183.051. Added by Acts 2019, 86th Leg., R.S., Ch. 952 (H.B. 4347), Sec. 8, eff. September 1, 2019.