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. 352.1031. GENERAL LIMITATIONS ON USE OF REVENUE
Latest version.
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(a) Except as otherwise explicitly provided, revenue derived from the tax authorized by this chapter may be used only for the purposes stated in Section 351.101.
(b) Revenue derived from the tax authorized by this chapter may not be used for the general revenue purposes or general governmental operations of a county.
Added by Acts 1989, 71st Leg., ch. 1110, Sec. 9, eff. Oct. 1, 1989. Amended by Acts 1991, 72nd Leg., 1st C.S., ch. 3, Sec. 7.04, eff. Sept. 1, 1991.