Tax Code › Title 3 › Chapter 352 › Subchapter B

Texas Tax Code § 352.105

Allocation of Revenue: Counties of More Than 3.3 Million

County Hotel Occupancy Taxes · Use and Allocation of Revenue

In each county fiscal year, a county with a population of more than 3.3 million that levies a tax under this chapter must spend for the purposes provided by Section 352.101(a)(3) an amount that is not less than 15 percent of the amount of revenue derived from the application of the tax at a rate of one percent.

Official text of the Texas Tax Code as published by the Texas Legislative Council.

Official source
Legislative history

Added by Acts 1989, 71st Leg., ch. 2, Sec. 14.26(c), eff. Aug. 28, 1989. Amended by Acts 2001, 77th Leg., ch. 669, Sec. 129, eff. Sept. 1, 2001.

This section refers to

§ 352.101