Tex. Tax Code § 351.110
This is the official text of Tex. Tax Code § 351.110, part of Texas’s Tax Code — governs state and local taxation.
Not legal advice. This page reproduces the official text of a government statute for reference only. Laws change, and how a statute applies depends on your specific facts. For advice about your situation, consult a licensed attorney in your state.
§ 351.110. ALLOCATION OF REVENUE FOR CERTAIN TRANSPORTATION SYSTEMS.
Official statutory text
(a) Notwithstanding any other provision of this chapter, a municipality may use the revenue derived from the tax imposed under this chapter for a transportation system to transport tourists from hotels in and near the municipality to:
(1) the commercial center of the municipality;
(2) a convention center in the municipality;
(3) other hotels in or near the municipality; and
(4) tourist attractions in or near the municipality.
(b) Repealed by Acts 2023, 88th Leg., R.S., Ch. 357 (S.B. 1420), Sec. 9(2), eff. June 2, 2023, and Ch. 643 (H.B. 3727), Sec. 10(2), eff. June 12, 2023.
(c) This section does not authorize the use of revenue derived from the tax imposed under this chapter for a transportation system that serves the general public other than for a system described by Subsection (a) that is primarily used by tourists.
(1) the commercial center of the municipality;
(2) a convention center in the municipality;
(3) other hotels in or near the municipality; and
(4) tourist attractions in or near the municipality.
(b) Repealed by Acts 2023, 88th Leg., R.S., Ch. 357 (S.B. 1420), Sec. 9(2), eff. June 2, 2023, and Ch. 643 (H.B. 3727), Sec. 10(2), eff. June 12, 2023.
(c) This section does not authorize the use of revenue derived from the tax imposed under this chapter for a transportation system that serves the general public other than for a system described by Subsection (a) that is primarily used by tourists.
Status: repealed · Read it on the official government site
Need a lawyer in Texas?
Find a Texas lawyer
About this page: Statute text is reproduced from official government publishers via the
Open US Law dataset
(Vaquill AI, snapshot v2026.08, CC BY 4.0). Primary legislative text like this is public domain under the government-edicts doctrine
(Georgia v. Public.Resource.Org, 2020). We link every section back to its official source so you can verify it independently.