Texas Tax Code

§ 352.1033 — USE OF REVENUE; COUNTIES BORDERING THE GULF OF MEXICO

TX § 352.1033Title 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)Subject to Subsection (c), the revenue from a tax imposed under this chapter by a county that borders the Gulf of Mexico authorized to impose the tax by Section 352.002(a)(6) may be used only to:

(1)clean public beaches;

(2)acquire, furnish, or maintain facilities, including parks, that enhance public access to beaches;

(3)provide and maintain public restrooms on or adjacent to beaches or beach access facilities;

(4)provide and maintain litter containers on or adjacent to beaches or beach access facilities;

(5)create, renovate, promote, and maintain parks adjacent to bays, rivers, and other navigable waterways if the county does not operate a public beach on the Gulf of Mexico;

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Legislative history

Acts 2011, 82nd Leg., R.S., Ch. 630 (S.B. 804), Sec. 1, eff. June 17, 2011. Acts 2015, 84th Leg., R.S., Ch. 981 (H.B. 4037), Sec. 3, eff. June 19, 2015.