{"data":{"id":"us-tx/tex.-tax-code-352.1037","jurisdiction":"us-tx","citation":"Tex. Tax Code § 352.1037","heading":"USE OF REVENUE: CERTAIN COUNTIES BORDERING NECHES AND TRINITY RIVERS.","body":"(a) The revenue from a tax imposed under this chapter by a county authorized to impose the tax under Section 352.002(o) may be used only to operate and maintain a fairground in the county that has a substantial impact on tourism and hotel activity.\n(b) The revenue from a tax imposed under this chapter by a county authorized to impose the tax under Section 352.002(cc) may be used to repair and renovate a civic center owned by the county in addition to the other purposes authorized by this chapter.\nAdded by Acts 2011, 82nd Leg., R.S., Ch. 1084 (S.B. 1185), Sec. 3, eff. June 17, 2011.\nAmended by:\nActs 2021, 87th Leg., R.S., Ch. 775 (H.B. 3217), Sec. 3, eff. September 1, 2021.","path":["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"],"source_url":"https://statutes.capitol.texas.gov/Docs/TX/htm/TX.352.htm#352.1037","current_through":"89th 2nd Called Legislative Session, 2025","vintage":"","retrieved_at":"2026-08-27T01:47:41Z","sha256":"7f606585343df5d71fd44a3d33b5fe49097d37b952f06d6e05e0b1b5113b59cb","source_id":"us-tx","stale":false,"prev":"us-tx/tex.-tax-code-352.1036","next":"us-tx/tex.-tax-code-352.1038"},"notice":"GroundRules: Original legal text. Not legal advice."}