Tex. Tax Code § 352.108

Current with legislation from the 2023 Regular and Special Sessions signed by the Governor as of November 21, 2023.

Section 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.

Tex. Tax Code § 352.108

Amended by: Acts 2009, 81st Leg., R.S., Ch. 87 (S.B. 1969), Sec. 22.016, eff. September 1, 2009

Added by Acts 1997, 75th Leg., ch. 417, Sec. 2, eff. May 28, 1997.