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

Tex. Tax Code § 352.105: ALLOCATION OF REVENUE: COUNTIES OF MORE THAN 3.3 MILLION.

Where this section sits in the code

TAX CODE
TITLE 3. LOCAL TAXATION
SUBTITLE D. LOCAL HOTEL OCCUPANCY TAXES
CHAPTER 352. COUNTY HOTEL OCCUPANCY TAXES
SUBCHAPTER B. USE AND ALLOCATION OF REVENUE

In each county fiscal year, a county with a population of more than 3.3 million that levies a tax under this chapter must spend for the purposes provided by Section 352.101(a)(3) an amount that is not less than 15 percent of the amount of revenue derived from the application of the tax at a rate of one percent.

Added by Acts 1989, 71st Leg., ch. 2, Sec. 14.26(c), eff. Aug. 28, 1989. Amended by Acts 2001, 77th Leg., ch. 669, Sec. 129, eff. Sept. 1, 2001.

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

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