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. 352.106. USE OF REVENUE; CERTAIN COUNTIES BORDERING MEXICO
Latest version.
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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.
Added by Acts 1995, 74th Leg., ch. 673, Sec. 3, eff. June 15, 1995.