Texas Statutes
Subchapter B. Use and Allocation of Revenue
Section 352.103. Use of Revenue: Counties With No Municipality

Sec. 352.103. USE OF REVENUE: COUNTIES WITH NO MUNICIPALITY. (a) Except as provided by Subsection (b), the revenue from a tax imposed under this chapter by a county that has no municipality may be used only for:
(1) the purposes provided by Sections 351.101(a)(1), (2), and (4);
(2) advertising for general promotional and tourist advertising of the county and conducting a solicitation program to attract conventions and visitors either by the county or through contracts with persons or organizations selected by the commissioners court; and
(3) historical preservation and restoration.
(b) Notwithstanding any other provision of this chapter, a county described by Subsection (a) that owns an airport may use revenue from a tax imposed under this chapter for repairs and improvements to the county airport or reimbursement for repairs and improvements to the airport.
(c) A county to which Subsection (b) applies may not use revenue from a tax imposed under this chapter for a purpose described by Subsection (b) in a total amount that would exceed the amount of hotel revenue in the county that is likely to be reasonably attributable to guests traveling through the airport during the 15-year period beginning on the date the county first uses the tax revenue for that purpose.
(d) A county to which Subsection (b) applies may not use revenue from a tax imposed under this chapter for a purpose described by Subsection (b) after the 10th anniversary of the date the county first uses that revenue for that purpose.
Added by Acts 1987, 70th Leg., ch. 191, Sec. 1, eff. Sept. 1, 1987. Amended by Acts 1993, 73rd Leg., ch. 643, Sec. 4, eff. Sept. 1, 1993.
Amended by:
Acts 2017, 85th Leg., R.S., Ch. 785 (H.B. 2445), Sec. 14, eff. June 15, 2017.

Structure Texas Statutes

Texas Statutes

Tax Code

Title 3 - Local Taxation

Subtitle D - Local Hotel Occupancy Taxes

Chapter 352 - County Hotel Occupancy Taxes

Subchapter B. Use and Allocation of Revenue

Section 352.101. Use of Revenue in Populous Counties

Section 352.1015. Use of Revenue: General Provisions

Section 352.102. Use of Revenue: Counties Bordering Mexico

Section 352.103. Use of Revenue: Counties With No Municipality

Section 352.1031. General Limitations on Use of Revenue

Section 352.1032. Use of Revenue: Counties Bordering Edwards Aquifer Authority

Section 352.1033. Use of Revenue; Counties Bordering the Gulf of Mexico

Section 352.1035. Certain Counties Bordering Whitney Lake

Section 352.1036. Use of Revenue: Counties Bordering Lake J

Section 352.1037. Use of Revenue: Certain Counties Bordering Neches and Trinity Rivers

Section 352.1038. Use of Revenue: Certain Counties Containing Universities

Section 352.1039. Use of Revenue: Certain Counties Through Which Aransas River Flows

Section 352.104. Pledge for Bonds

Section 352.105. Allocation of Revenue: Counties of More Than 3

Section 352.106. Use of Revenue; Certain Counties Bordering Mexico

Section 352.107. Hotel Tax Authorized for County Development Districts

Section 352.108. Use of Revenue; Certain Counties That Border Mexico and Contain a National Recreation Area

Section 352.109. Records

Section 352.110. Use of Revenue; Certain Counties Located Wholly in Edwards Aquifer Authority

Section 352.111. Use of Revenue; Counties Bordering Portion of Neches River, Sabine River, and Sabine Lake

Section 352.112. Use of Revenue: Certain Counties Holding an Annual Strawberry Festival

Section 352.113. Use of Revenue: Certain Counties Bordering Lake Ray Roberts

Section 352.114. Use of Revenue: Certain Counties Containing an Indian Reservation