Texas § TX.351.107 - ALLOCATION OF REVENUE
Full text of Texas The Texas Constitution § TX.351.107 — ALLOCATION OF REVENUE, with citation guidance and answers to common questions.
§ TX.351.107. ALLOCATION OF REVENUE
ALLOCATION OF REVENUE; CERTAIN LARGE COASTAL MUNICIPALITIES. (a) This section applies only to a municipality that borders on the Gulf of Mexico and has a population of more than 250,000. (b) A municipality to which this section applies shall separately account for all revenue derived from the application of the tax imposed by this chapter at a rate of more than seven percent of the cost of a room. (c) Subject to Subsection (e), revenue described by Subsection (b) may be used only for: (1) acquiring land for a municipally owned convention center; (2) constructing, improving, enlarging, equipping, repairing, operating, and maintaining a municipally owned convention center; and (3) paying bonds used to finance activities described by Subdivision (1) or (2). (d) For the purpose of the allocation of revenue under Section 351.103 , revenue described by Subsection (b) is not counted. (e) Notwithstanding any other provision of this chapter, a municipality to which this section applies may use all or any portion of the revenue derived from the municipal hotel occupancy tax from hotels in an area previously subject to a county hotel occupancy tax and located on an island bordering the Gulf of Mexico to clean and maintain public beaches in the municipality. (f) In this section: (1) "Clean and maintain" has the meaning assigned by Section 61.063 , Natural Resources Code. (2) "Public beach" has the meaning assigned by Section 61.001 , Natural Resources Code. Added by Acts 1999, 76th Leg., ch. 825, Sec. 2, eff. June 18, 1999. Amended by Acts 2003, 78th Leg., ch. 117, Sec. 2, eff. July 1, 2003.
Source: official Texas text · Last verified 2026-08-27
Frequently Asked Questions About Texas § TX.351.107
What does The Texas Constitution § TX.351.107 cover?
Section TX.351.107 ("ALLOCATION OF REVENUE") is part of the The Texas Constitution, the codified statutory law of Texas. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite Texas § TX.351.107?
A common citation format is "The Texas Constitution § TX.351.107" (Texas). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of Texas law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the Texas official source linked on this page or consult a licensed Texas attorney.
How does Texas § TX.351.107 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in Texas can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in Texas.