Issue Date: | 2013-09-01 |
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Revised Date: | 2019-09-01 |
Legal Citations
- Tax Code sec. 351.1015, sec. 351.159
Origin:
S.B. 748 and H.B. 6, 83rd Leg., R.S.
Purpose
A suspense account outside the state treasury to received state tax revenue generated by certain hotels, including attached restaurants, bars and retail, located in project financing zones. Incremental hotel-associated revenue deposited to the account consists of sales and hotel taxes above a base year and other related taxes such as mixed beverage taxes. Payments are made to a municipality for certain qualified projects.
Classification | Group 13: Local Trust [?] |
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Depository Interest | Credited to General Revenue Fund 0001. |
Disposition of Balance | Accumulative |
Appropriation Technique | Not available for appropriation. |
Administering Agencies
Financial Activity
To view this appropriated fund's current revenue and expenditure activity by agency or comptroller object code, visit the following links:
Note
Added by S.B. 748 and H.B. 6, 83rd Leg., R.S.
Qualified projects and revenue expanded by H.B. 4347, 86th Leg., R.S.
USAS Values
USAS Title | INCREMENTAL HOTEL REVENUE SUSPENSE TRUST |
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Consolidated Fund | |
State Fund Group | 13 - LOCAL TRUST |
USAS Status | A |