Texas § TX.351.1076 - ALLOCATION OF REVENUE
Full text of Texas The Texas Constitution § TX.351.1076 — ALLOCATION OF REVENUE, with citation guidance and answers to common questions.
§ TX.351.1076. ALLOCATION OF REVENUE
ALLOCATION OF REVENUE: CERTAIN MUNICIPALITIES. (a) A municipality that spends municipal hotel occupancy tax revenue for the enhancement and upgrading of existing sports facilities or fields as authorized by Section 351.101 (a)(7) or (n), Section 351.1069 , Section 351.10691 , or Section 351.10711 : (1) shall determine the amount of municipal hotel occupancy tax revenue generated for the municipality by hotel activity attributable to the sports events and tournaments held on the enhanced or upgraded facilities or fields for five years after the date the enhancements and upgrades are completed; and (2) may not spend hotel occupancy tax revenue for the enhancement and upgrading of the facilities or fields in a total amount that exceeds the amount of area hotel revenue attributable to the enhancements and upgrades. (b) The municipality shall reimburse from the municipality's general fund any expenditure in excess of the amount of area hotel revenue attributable to the enhancements and upgrades to the municipality's hotel occupancy tax revenue fund. Added by Acts 2005, 79th Leg., Ch. 1247 (H.B. 1734 ), Sec. 2, eff. June 18, 2005. Amended by: Acts 2017, 85th Leg., R.S., Ch. 453 (S.B. 942 ), Sec. 2, eff. June 9, 2017. Acts 2017, 85th Leg., R.S., Ch. 650 (S.B. 2056 ), Sec. 2, eff. June 12, 2017. Acts 2017, 85th Leg., R.S., Ch. 785 (H.B. 2445 ), Sec. 10, eff. June 15, 2017. Acts 2021, 87th Leg., R.S., Ch. 816 (H.B. 2209 ), Sec. 2, eff. June 16, 2021. Acts 2023, 88th Leg., R.S., Ch. 64 (S.B. 1837 ), Sec. 2, eff. September 1, 2023. For expiration of this section, see Subsection (g).
Source: official Texas text · Last verified 2026-08-27
Frequently Asked Questions About Texas § TX.351.1076
What does The Texas Constitution § TX.351.1076 cover?
Section TX.351.1076 ("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.351.1076?
A common citation format is "The Texas Constitution § TX.351.1076" (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.351.1076 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.