Tex. Tax Code § 352.110
This is the official text of Tex. Tax Code § 352.110, 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.
§ 352.110. USE OF REVENUE; CERTAIN COUNTIES LOCATED WHOLLY IN EDWARDS AQUIFER AUTHORITY.
Official statutory text
A county authorized to impose a tax by Section 352.002(a)(15) may use the revenue from the tax only as follows:
(1) 75 percent of the revenue for the promotion of tourism and lodging; and
(2) notwithstanding Section 352.1015, 25 percent of the revenue for:
(A) the removal of trash and litter in the state-owned rivers and riverbeds located within the boundaries of the county; and
(B) the provision and maintenance of litter containers on or adjacent to state-owned rivers and riverbeds primarily used by lodging guests and located within the boundaries of the county.
(1) 75 percent of the revenue for the promotion of tourism and lodging; and
(2) notwithstanding Section 352.1015, 25 percent of the revenue for:
(A) the removal of trash and litter in the state-owned rivers and riverbeds located within the boundaries of the county; and
(B) the provision and maintenance of litter containers on or adjacent to state-owned rivers and riverbeds primarily used by lodging guests and located within the boundaries of the county.
Status: in_force · 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.