Tex. Tax Code § 351.110 · Subchapter B. USE AND ALLOCATION OF REVENUE
ALLOCATION OF REVENUE FOR CERTAIN TRANSPORTATION SYSTEMS.
Text — Current through the 89th 2nd Called Legislative Session, 2025
(a) Notwithstanding any other provision of this chapter, a municipality may use the revenue derived from the tax imposed under this chapter for a transportation system to transport tourists from hotels in and near the municipality to:
(1) the commercial center of the municipality;
(2) a convention center in the municipality;
(3) other hotels in or near the municipality; and
(4) tourist attractions in or near the municipality.
(b) Repealed by Acts 2023, 88th Leg., R.S., Ch. 357 (S.B. 1420), Sec. 9(2), eff. June 2, 2023, and Ch. 643 (H.B. 3727), Sec. 10(2), eff. June 12, 2023.
(c) This section does not authorize the use of revenue derived from the tax imposed under this chapter for a transportation system that serves the general public other than for a system described by Subsection (a) that is primarily used by tourists.
Notes and commentary — not statutory text
History
Added by Acts 2007, 80th Leg., R.S., Ch. 1231 (H.B. 2438), Sec. 1, eff. June 15, 2007.
Amended by:
Acts 2023, 88th Leg., R.S., Ch. 357 (S.B. 1420), Sec. 6, eff. June 2, 2023.
Acts 2023, 88th Leg., R.S., Ch. 357 (S.B. 1420), Sec. 9(2), eff. June 2, 2023.
Acts 2023, 88th Leg., R.S., Ch. 643 (H.B. 3727), Sec. 6, eff. June 12, 2023.
Acts 2023, 88th Leg., R.S., Ch. 643 (H.B. 3727), Sec. 10(2), eff. June 12, 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 5d226803a14d40bc3d89ad20216b2ce4d6a2f239226ea6988be088cc89de30dd
- 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
Procedural information only. Not legal advice and not a substitute for the advice of an attorney. Confirm the current text with the official publisher before relying on it.