Texas Statutes
Subchapter B. Use and Allocation of Revenue
Section 352.1031. General Limitations on Use of Revenue

Sec. 352.1031. GENERAL LIMITATIONS ON USE OF REVENUE. (a) Except as otherwise explicitly provided, revenue derived from the tax authorized by this chapter may be used only for the purposes stated in Section 351.101.
(b) Revenue derived from the tax authorized by this chapter may not be used for the general revenue purposes or general governmental operations of a county.
Added by Acts 1989, 71st Leg., ch. 1110, Sec. 9, eff. Oct. 1, 1989. Amended by Acts 1991, 72nd Leg., 1st C.S., ch. 3, Sec. 7.04, eff. Sept. 1, 1991.

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