Tex. Tax Code § 352.112
Current with legislation from the 2023 Regular and Special Sessions signed by the Governor as of November 21, 2023.
The revenue from a tax imposed under this chapter by a county authorized to impose the tax under Section 352.002(bb) may be used only for the construction, enlarging, equipping, improvement, maintenance, repairing, and operation of a civic center with an arena used for rodeos, livestock shows, and agricultural expositions to substantially enhance hotel activity and encourage tourism.
Tex. Tax Code § 352.112