Texas Tax Code

§ 352.1038 — USE OF REVENUE: CERTAIN COUNTIES CONTAINING UNIVERSITIES

TX § 352.1038Title 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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The revenue from a tax imposed under this chapter by a county authorized to impose the tax under Section 352.002(q) may be used only to:

(1)operate, maintain, and improve a coliseum in the county; and

(2)advertise and conduct solicitations and promotional programs to attract visitors to the coliseum.

Legislative history

Added by Acts 2013, 83rd Leg., R.S., Ch. 83 (S.B. 412), Sec. 3, eff. May 18, 2013.