Learn About the Law
Get help with your legal needs
FindLaw’s Learn About the Law features thousands of informational articles to help you understand your options. And if you’re ready to hire an attorney, find one in your area who can help.
Current as of January 01, 2024 | Updated by FindLaw Staff
(a) Subject to Subsection (c), the revenue from a tax imposed under this chapter by a county that borders the Gulf of Mexico authorized to impose the tax by Section 352.002(a)(6) may be used only to:
(1) clean public beaches;
(2) acquire, furnish, or maintain facilities, including parks, that enhance public access to beaches;
(3) provide and maintain public restrooms on or adjacent to beaches or beach access facilities;
(4) provide and maintain litter containers on or adjacent to beaches or beach access facilities;
(5) create, renovate, promote, and maintain parks adjacent to bays, rivers, and other navigable waterways if the county does not operate a public beach on the Gulf of Mexico;
(6) advertise and conduct solicitations and promotional programs to attract tourists and convention delegates or registrants to the county or its vicinity, any of which may be conducted by the county or through contracts with persons or organizations selected by the county;
(7) acquire a site for and construct, improve, enlarge, equip, repair, operate, and maintain a visitor information center; and
(8) encourage, promote, and improve historical preservation and restoration efforts.
(b) A county that borders the Gulf of Mexico and that is authorized to impose the tax by Section 352.002(a)(6) may use 50 percent or less of the revenue from the tax for the promotion of tourism.
(c) In addition to the uses allowed by Subsection (a), a county authorized to impose a tax under this chapter by Section 352.002(a)(6) that has a population of 50,000 or less and in which there is located at least one national wildlife refuge may use the revenue from the tax to:
(1) acquire, construct, furnish, or maintain facilities, such as aquariums, birding centers and viewing sites, history and art centers, and nature centers and trails;
(2) advertise and conduct solicitations and promotional programs to attract conventions and visitors; and
(3) provide and maintain public restrooms and litter containers on public land in an area that is a tourism venue.
(d) The limitation prescribed by Subsection (b) does not apply to the use of revenue from a tax imposed under this chapter by a county to which Subsection (c) applies.
Cite this article: FindLaw.com - Texas Tax Code - TAX § 352.1033. Use of Revenue; Counties Bordering the Gulf of Mexico - last updated January 01, 2024 | https://codes.findlaw.com/tx/tax-code/tax-sect-352-1033/
FindLaw Codes may not reflect the most recent version of the law in your jurisdiction. Please verify the status of the code you are researching with the state legislature or via Westlaw before relying on it for your legal needs.
A free source of state and federal court opinions, state laws, and the United States Code. For more information about the legal concepts addressed by these cases and statutes, visit FindLaw's Learn About the Law.
Get help with your legal needs
FindLaw’s Learn About the Law features thousands of informational articles to help you understand your options. And if you’re ready to hire an attorney, find one in your area who can help.
Search our directory by legal issue
Enter information in one or both fields (Required)