Tex. Tax Code § 352.108 · Subchapter B. USE AND ALLOCATION OF REVENUE
USE OF REVENUE; CERTAIN COUNTIES THAT BORDER MEXICO AND CONTAIN A NATIONAL RECREATION AREA.
Text — Current through the 89th 2nd Called Legislative Session, 2025
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.
Notes and commentary — not statutory text
History
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.
Source of truth
- Edition
- Current through the 89th 2nd Called Legislative Session, 2025
- Official file
- https://statutes.capitol.texas.gov/Docs/TX/htm/TX.352.htm
- Text hash
- sha256 f01e6ebefa56c97f8a2b9e811b1234f8cb8b41d09d0856cdca6bf012eac53006
- 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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