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Texas Tax Code - TAX § 351.110. Allocation of Revenue for Certain Transportation Systems

Current as of January 01, 2024 | Updated by Findlaw Staff

(a) Notwithstanding any other provision of this chapter, a municipality may use the revenue derived from the tax imposed under this chapter for a transportation system to transport tourists from hotels in and near the municipality to:

(1) the commercial center of the municipality;

(2) a convention center in the municipality;

(3) other hotels in or near the municipality; and

(4) tourist attractions in or near the municipality.

(b) Repealed by Acts 2023, 88th Leg., ch. 357 (S.B. 1420), § 9(2) and Acts 2023, 88th Leg., ch. 643 (H.B. 3727), § 10(2).

(c) This section does not authorize the use of revenue derived from the tax imposed under this chapter for a transportation system that serves the general public other than for a system described by Subsection (a) that is primarily used by tourists.

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Cite this article: FindLaw.com - Texas Tax Code - TAX § 351.110. Allocation of Revenue for Certain Transportation Systems - last updated January 01, 2024 | https://codes.findlaw.com/tx/tax-code/tax-sect-351-110/

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