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Texas · Through 89th 2nd Called Legislative Session, 2025

Tex. Tax Code § 352.1038: USE OF REVENUE: CERTAIN COUNTIES CONTAINING UNIVERSITIES.

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Where this section sits in the code
  1. TAX CODE
  2. TITLE 3. LOCAL TAXATION
  3. SUBTITLE D. LOCAL HOTEL OCCUPANCY TAXES
  4. CHAPTER 352. COUNTY HOTEL OCCUPANCY TAXES
  5. SUBCHAPTER B. USE AND ALLOCATION OF REVENUE

The revenue from a tax imposed under this chapter by a county authorized to impose the tax under Section 352.002(q) may be used only to:

(1) operate, maintain, and improve a coliseum in the county; and

(2) advertise and conduct solicitations and promotional programs to attract visitors to the coliseum.

Added by Acts 2013, 83rd Leg., R.S., Ch. 83 (S.B. 412), Sec. 3, eff. May 18, 2013.

Collected 2026-08-27T01:47:41Z. Source file · JSON

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