Texas Tax Code

§ 352.1031 — GENERAL LIMITATIONS ON USE OF REVENUE

TX § 352.1031Title 3. LOCAL TAXATION · Part D. LOCAL HOTEL OCCUPANCY TAXES · Ch. 352. COUNTY HOTEL OCCUPANCY TAXES · Art. B. USE AND ALLOCATION OF REVENUE

Statute text

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(a)Except as otherwise explicitly provided, revenue derived from the tax authorized by this chapter may be used only for the purposes stated in Section 351.101.

(b)Revenue derived from the tax authorized by this chapter may not be used for the general revenue purposes or general governmental operations of a county.

Legislative history

Added by Acts 1989, 71st Leg., ch. 1110, Sec. 9, eff. Oct. 1, 1989. Amended by Acts 1991, 72nd Leg., 1st C.S., ch. 3, Sec. 7.04, eff. Sept. 1, 1991.