Tex. Tax Code § 352.108
This is the official text of Tex. Tax Code § 352.108, part of Texas’s Tax Code — governs state and local taxation.
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§ 352.108. USE OF REVENUE; CERTAIN COUNTIES THAT BORDER MEXICO AND CONTAIN A NATIONAL RECREATION AREA.
Official statutory text
A county authorized to impose a tax under this chapter by Section 352.002(a)(13) may use the revenue from the tax only as follows:
(1) 75 percent of the revenue for the promotion of tourism; and
(2) notwithstanding Section 352.1015, 25 percent of the revenue for the general revenue purposes or general governmental operations of the county.
(1) 75 percent of the revenue for the promotion of tourism; and
(2) notwithstanding Section 352.1015, 25 percent of the revenue for the general revenue purposes or general governmental operations of the county.
Status: in_force · Read it on the official government site
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