Texas § 352.108 USE OF REVENUE; CERTAIN COUNTIES THAT BORDER MEXICO AND CONTAIN A NATIONAL RECREATION AREA.

Texas Statutes

§ 352.108 — USE OF REVENUE; CERTAIN COUNTIES THAT BORDER MEXICO AND CONTAIN A NATIONAL RECREATION AREA.

Texas § 352.108

Code TXTax Code

This text of Texas § 352.108 (USE OF REVENUE; CERTAIN COUNTIES THAT BORDER MEXICO AND CONTAIN A NATIONAL RECREATION AREA.) 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. § 352.108 (2026).

Text

Sec. 352.108. USE OF REVENUE; CERTAIN COUNTIES THAT BORDER MEXICO AND CONTAIN A NATIONAL RECREATION AREA. 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.

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Sec. 352.108. USE OF REVENUE; CERTAIN COUNTIES THAT BORDER MEXICO AND CONTAIN A NATIONAL RECREATION AREA. 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.

Legislative History

Added by Acts 1997, 75th Leg., ch. 417, Sec. 2, eff. May 28, 1997. Amended by: Acts 2009, 81st Leg., R.S., Ch. 87 (S.B. 1969 ), Sec. 22.016, eff. September 1, 2009.