Texas Tax Code

Sec. § 351.110
Allocation of Revenue for Certain Transportation Systems


(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)

The transportation system that transports tourists as described by Subsection (a) may be:

(1)

owned and operated by the municipality; or

(2)

privately owned and operated but partially financed by the municipality.

(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 that transports tourists as described by Subsection (a).
Added by Acts 2007, 80th Leg., R.S., Ch. 1231 (H.B. 2438), Sec. 1, eff. June 15, 2007.
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Last accessed
Jun. 7, 2021