{"data":{"id":"us-tx/tex.-tax-code-352.106","jurisdiction":"us-tx","citation":"Tex. Tax Code § 352.106","heading":"USE OF REVENUE; CERTAIN COUNTIES BORDERING MEXICO.","body":"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.\nAdded by Acts 1995, 74th Leg., ch. 673, Sec. 3, eff. June 15, 1995.","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#352.106","current_through":"89th 2nd Called Legislative Session, 2025","vintage":"","retrieved_at":"2026-08-27T01:47:41Z","sha256":"a2fd8166e2457029d687f60ad8f2224cd066481eb922a7263e71ba328c747ebc","source_id":"us-tx","stale":false,"prev":"us-tx/tex.-tax-code-352.105","next":"us-tx/tex.-tax-code-352.107"},"notice":"GroundRules: Original legal text. Not legal advice."}