Texas Statutes (Last Updated: January 4, 2014) |
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 |
Sec. 352.103. USE OF REVENUE: COUNTIES WITH NO MUNICIPALITY
Latest version.
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The revenue from a tax imposed under this chapter by a county that has no municipality may be used only for:
(1) the purposes provided by Sections 351.101(a)(1), (2), and (4);
(2) advertising for general promotional and tourist advertising of the county and conducting a solicitation program to attract conventions and visitors either by the county or through contracts with persons or organizations selected by the commissioners court; and
(3) historical preservation and restoration.
Added by Acts 1987, 70th Leg., ch. 191, Sec. 1, eff. Sept. 1, 1987. Amended by Acts 1993, 73rd Leg., ch. 643, Sec. 4, eff. Sept. 1, 1993.