Tex. Tax Code § 351.10691 · Subchapter B. USE AND ALLOCATION OF REVENUE
ALLOCATION OF REVENUE: CERTAIN MUNICIPALITIES.
Text — Current through the 89th 2nd Called Legislative Session, 2025
(a) This section applies only to a municipality that is the county seat of a county that:
(1) has a population of less than 40,000;
(2) contains a portion of Lake Corpus Christi; and
(3) is adjacent to a county that has a population of less than 400,000 and contains a municipality with a population of at least 300,000.
(b) In addition to other authorized uses, a municipality to which this section applies may use revenue derived from the tax imposed under this chapter to promote tourism by enhancing and upgrading an existing sports facility or field, provided that the municipality complies with Section 351.1076.
Notes and commentary — not statutory text
History
Added by Acts 2023, 88th Leg., R.S., Ch. 64 (S.B. 1837), Sec. 1, eff. September 1, 2023.
Source of truth
- Edition
- Current through the 89th 2nd Called Legislative Session, 2025
- Official file
- https://statutes.capitol.texas.gov/Docs/TX/htm/TX.351.htm
- Text hash
- sha256 140ecf5f8f46f9b224452a899f7028c38685116d4391db211e5cd25faf4826ec
- Composed by
- compose_tx.py 2026-10-05: the Legislative Council's chapter files read in document order; verify_tx.py's independent reading (lxml DOM walk) agrees character for character
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