Use of Revenue: Certain Counties Adjacent to Populous Counties

County Hotel Occupancy Taxes · Use and Allocation of Revenue

In addition to the purposes authorized by this chapter, the revenue from a tax imposed under this chapter by a county authorized to impose the tax under Section 352.002(aa) may be used for the purposes described by Section 352.112.

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

Official source

Legislative history

Added by Acts 2023, 88th Leg., R.S., Ch. 780 (H.B. 5105), Sec. 3, eff. September 1, 2023.

Redesignated from Tax Code, Section 352.115 by Acts 2025, 89th Leg., R.S., Ch. 204 (H.B. 1620), Sec. 22.001(43), eff. September 1, 2025.

Acts 2025, 89th Leg., R.S., Ch. 204 (H.B. 1620), Sec. 22.002(15), eff. September 1, 2025.

This section refers to

§ 352.002 § 352.112