{"data":{"id":"us-tx/tex.-tax-code-352.105","jurisdiction":"us-tx","citation":"Tex. Tax Code § 352.105","heading":"ALLOCATION OF REVENUE: COUNTIES OF MORE THAN 3.3 MILLION.","body":"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.\nAdded 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.","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#352.105","current_through":"89th 2nd Called Legislative Session, 2025","vintage":"","retrieved_at":"2026-08-27T01:47:41Z","sha256":"b0162f8220171c607a2ab4a333f9e62c1cb70eb37ea9ecfbe74a0f7a38eb056d","source_id":"us-tx","stale":false,"prev":"us-tx/tex.-tax-code-352.104","next":"us-tx/tex.-tax-code-352.106"},"notice":"GroundRules: Original legal text. Not legal advice."}