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Texas Statutes (Last Updated: January 4, 2014) |
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TAX CODE |
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Title 3. LOCAL TAXATION |
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Subtitle D. LOCAL HOTEL OCCUPANCY TAXES |
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Chapter 352. COUNTY HOTEL OCCUPANCY TAXES |
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Subchapter B. USE AND ALLOCATION OF REVENUE |
Sec. 352.1034. USE OF REVENUE AND RELATED ISSUES: MID-SIZED COUNTY BORDERING BRAZOS AND NAVASOTA RIVERS
Latest version.
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(a) This section applies only to a county authorized to impose a tax by Section 352.002(g).
(b) The county must spend at least 45 percent of the revenue from the tax on marketing projects that directly promote tourism, hotel, and convention activity.
(c) The county shall produce an annual report indicating the tourism, hotel, and convention activity attributable to events held at facilities that receive money from the tax.
(d) The county shall create an advisory committee to oversee spending of the tax. The committee must include at least two representatives from the hotel industry.
(e) This section expires September 1, 2015.
Added by Acts 2007, 80th Leg., R.S., Ch. 749 , Sec. 3, eff. June 15, 2007. Amended by: Acts 2009, 81st Leg., R.S., Ch. 87 , Sec. 22.014, eff. September 1, 2009.