Texas Tax Code

§ 352.110 — USE OF REVENUE; CERTAIN COUNTIES LOCATED WHOLLY IN EDWARDS AQUIFER AUTHORITY

TX § 352.110Title 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 by Section 352.002(a)(15) may use the revenue from the tax only as follows:

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

(2)notwithstanding Section 352.1015, 25 percent of the revenue for:

(A)the removal of trash and litter in the state-owned rivers and riverbeds located within the boundaries of the county; and

(B)the provision and maintenance of litter containers on or adjacent to state-owned rivers and riverbeds primarily used by lodging guests and located within the boundaries of the county.

Legislative history

Added by Acts 2009, 81st Leg., R.S., Ch. 938 (H.B. 3136), Sec. 1, eff. September 1, 2009.