Texas Statutes
Subchapter B. Use and Allocation of Revenue
Section 351.110. Allocation of Revenue for Certain Transportation Systems

Sec. 351.110. ALLOCATION OF REVENUE FOR CERTAIN TRANSPORTATION SYSTEMS. (a) Notwithstanding any other provision of this chapter, a municipality may use the revenue derived from the tax imposed under this chapter for a transportation system to transport tourists from hotels in and near the municipality to:
(1) the commercial center of the municipality;
(2) a convention center in the municipality;
(3) other hotels in or near the municipality; and
(4) tourist attractions in or near the municipality.
(b) The transportation system that transports tourists as described by Subsection (a) may be:
(1) owned and operated by the municipality; or
(2) privately owned and operated but partially financed by the municipality.
(c) This section does not authorize the use of revenue derived from the tax imposed under this chapter for a transportation system that serves the general public other than for a system that transports tourists as described by Subsection (a).
Added by Acts 2007, 80th Leg., R.S., Ch. 1231 (H.B. 2438), Sec. 1, eff. June 15, 2007.

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