Tex. Tax Code § 351.10691
This is the official text of Tex. Tax Code § 351.10691, part of Texas’s Tax Code — governs state and local taxation.
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§ 351.10691.
Official statutory text
Sec. 351.10691. ALLOCATION OF REVENUE: CERTAIN MUNICIPALITIES. (a) This section applies only to a municipality that is the county seat of a county that:
(1) has a population of less than 40,000;
(2) contains a portion of Lake Corpus Christi; and
(3) is adjacent to a county that has a population of less than 400,000 and contains a municipality with a population of at least 300,000.
(b) In addition to other authorized uses, a municipality to which this section applies may use revenue derived from the tax imposed under this chapter to promote tourism by enhancing and upgrading an existing sports facility or field, provided that the municipality complies with Section 351.1076.
(1) has a population of less than 40,000;
(2) contains a portion of Lake Corpus Christi; and
(3) is adjacent to a county that has a population of less than 400,000 and contains a municipality with a population of at least 300,000.
(b) In addition to other authorized uses, a municipality to which this section applies may use revenue derived from the tax imposed under this chapter to promote tourism by enhancing and upgrading an existing sports facility or field, provided that the municipality complies with Section 351.1076.
Status: in_force · Read it on the official government site
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