Sec. 352.108. USE OF REVENUE; CERTAIN COUNTIES THAT BORDER MEXICO AND CONTAIN A NATIONAL RECREATION AREA. 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:
Acts 2009, 81st Leg., R.S., Ch. 87 (S.B. 1969), Sec. 22.016, eff. September 1, 2009.
Structure Texas Statutes
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 352.110. Use of Revenue; Certain Counties Located Wholly in Edwards Aquifer Authority
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