Texas Tax Code

§ 352.108 — USE OF REVENUE; CERTAIN COUNTIES THAT BORDER MEXICO AND CONTAIN A NATIONAL RECREATION AREA

TX § 352.108Title 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 county authorized to impose a tax under this chapter by Section 352.002(a)(13) may use the revenue from the tax only as follows:

(1)75 percent of the revenue for the promotion of tourism; and

(2)notwithstanding Section 352.1015, 25 percent of the revenue for the general revenue purposes or general governmental operations of the county. Added by Acts 1997, 75th Leg., ch. 417, Sec. 2, eff. May 28, 1997. Amended by:

Legislative history

Acts 2009, 81st Leg., R.S., Ch. 87 (S.B. 1969), Sec. 22.016, eff. September 1, 2009.