Texas § 352.103 USE OF REVENUE: COUNTIES WITH NO MUNICIPALITY.

Texas Statutes

§ 352.103 — USE OF REVENUE: COUNTIES WITH NO MUNICIPALITY.

Texas § 352.103

Code TXTax Code

This text of Texas § 352.103 (USE OF REVENUE: COUNTIES WITH NO MUNICIPALITY.) is published on Counsel Stack Legal Research, covering Texas primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

Tex. Tax Code Code Ann. § 352.103 (2026).

Text

Sec. 352.103. USE OF REVENUE: COUNTIES WITH NO MUNICIPALITY.

(a)Except as provided by Subsection (b), the revenue from a tax imposed under this chapter by a county that has no municipality may be used only for:

(1)the purposes provided by Sections 351.101 (a)(1), (2), and (4);

(2)advertising for general promotional and tourist advertising of the county and conducting a solicitation program to attract conventions and visitors either by the county or through contracts with persons or organizations selected by the commissioners court; and

(3)historical preservation and restoration.

(b)Notwithstanding any other provision of this chapter, a county described by Subsection (a) that owns an airport may use revenue from a tax imposed under this chapter for repairs and improvements to the count

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Sec. 352.103. USE OF REVENUE: COUNTIES WITH NO MUNICIPALITY. (a) Except as provided by Subsection (b), the revenue from a tax imposed under this chapter by a county that has no municipality may be used only for:
(1) the purposes provided by Sections 351.101 (a)(1), (2), and (4);
(2) advertising for general promotional and tourist advertising of the county and conducting a solicitation program to attract conventions and visitors either by the county or through contracts with persons or organizations selected by the commissioners court; and
(3) historical preservation and restoration.
(b) Notwithstanding any other provision of this chapter, a county described by Subsection (a) that owns an airport may use revenue from a tax imposed under this chapter for repairs and improvements to the county airport or reimbursement for repairs and improvements to the airport.
(c) A county to which Subsection (b) applies may not use revenue from a tax imposed under this chapter for a purpose described by Subsection (b) in a total amount that would exceed the amount of hotel revenue in the county that is likely to be reasonably attributable to guests traveling through the airport during the 15-year period beginning on the date the county first uses the tax revenue for that purpose.
(d) A county to which Subsection (b) applies may not use revenue from a tax imposed under this chapter for a purpose described by Subsection (b) after the 10th anniversary of the date the county first uses that revenue for that purpose.

Legislative History

Added by Acts 1987, 70th Leg., ch. 191, Sec. 1, eff. Sept. 1, 1987. Amended by Acts 1993, 73rd Leg., ch. 643, Sec. 4, eff. Sept. 1, 1993. Amended by: Acts 2017, 85th Leg., R.S., Ch. 785 (H.B. 2445 ), Sec. 14, eff. June 15, 2017.