{"data":{"id":"us-tx/tex.-tax-code-352.1038","jurisdiction":"us-tx","citation":"Tex. Tax Code § 352.1038","heading":"USE OF REVENUE: CERTAIN COUNTIES CONTAINING UNIVERSITIES.","body":"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:\n(1) operate, maintain, and improve a coliseum in the county; and\n(2) advertise and conduct solicitations and promotional programs to attract visitors to the coliseum.\nAdded by Acts 2013, 83rd Leg., R.S., Ch. 83 (S.B. 412), Sec. 3, eff. May 18, 2013.","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#352.1038","current_through":"89th 2nd Called Legislative Session, 2025","vintage":"","retrieved_at":"2026-08-27T01:47:41Z","sha256":"2ff4304b673602d573760c318bf4ce8e09796062886ef00da53de85fb85ba601","source_id":"us-tx","stale":false,"prev":"us-tx/tex.-tax-code-352.1037","next":"us-tx/tex.-tax-code-352.1039"},"notice":"GroundRules: Original legal text. Not legal advice."}