{"data":{"id":"us-tx/tex.-tax-code-352.108","jurisdiction":"us-tx","citation":"Tex. Tax Code § 352.108","heading":"USE OF REVENUE; CERTAIN COUNTIES THAT BORDER MEXICO AND CONTAIN A NATIONAL RECREATION AREA.","body":"A county authorized to impose a tax under this chapter by Section 352.002(a)(13) may use the revenue from the tax only as follows:\n(1) 75 percent of the revenue for the promotion of tourism; and\n(2) notwithstanding Section 352.1015, 25 percent of the revenue for the general revenue purposes or general governmental operations of the county.\nAdded by Acts 1997, 75th Leg., ch. 417, Sec. 2, eff. May 28, 1997.\nAmended by:\nActs 2009, 81st Leg., R.S., Ch. 87 (S.B. 1969), Sec. 22.016, eff. September 1, 2009.","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#352.108","current_through":"89th 2nd Called Legislative Session, 2025","vintage":"","retrieved_at":"2026-08-27T01:47:41Z","sha256":"c6ceb8bb28d82ec403aa015cf92bf06ddfd999c160bb344ed06c4528e6d50b82","source_id":"us-tx","stale":false,"prev":"us-tx/tex.-tax-code-352.107","next":"us-tx/tex.-tax-code-352.109"},"notice":"GroundRules: Original legal text. Not legal advice."}