Tex. Tax Code § 351.110
ALLOCATION OF REVENUE FOR CERTAIN TRANSPORTATION SYSTEMS
Texas · Texas Tax Code · Status: effective
Cite this
- Citation
- Tex. Tax Code § 351.110, ALLOCATION OF REVENUE FOR CERTAIN TRANSPORTATION SYSTEMS, Texas, version 1 as recorded 2026-07-09, yourstate.us, https://yourstate.us/provision/576192
- Permanent ID
ys:prov:576192@1- SHA-256
63b0aa9f44483185f6ffa66beaf8b29a6833ad437298661b8c0c232af8fd9e9f
The hash is SHA-256 of this version's text, with every run of whitespace collapsed to a single space and the ends trimmed. The ID always leads back here, and checking it says whether the text you cited is still the current version.
Full text
(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(b) Repealed by Acts 2023, 88th Leg., R.S., Ch. 357 (S.B. 1420), Sec. 9(2), eff. June 2, 2023, and Ch. 643 (H.B. 3727), Sec. 10(2), eff. June 12, 2023.
(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.