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

Tex. Tax Code § 352.106: USE OF REVENUE; CERTAIN COUNTIES BORDERING MEXICO.

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

The revenue from a tax imposed under this chapter by a county authorized to impose the tax by Section 352.002(a)(11) may be used for the bond debt service, construction, maintenance, or operation of a special events facility with a seating capacity of at least 8,000.

Added by Acts 1995, 74th Leg., ch. 673, Sec. 3, eff. June 15, 1995.

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

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