Tex. Tax Code Section 352.110
Use of Revenue; Certain Counties Located Wholly in Edwards Aquifer Authority


A county authorized to impose a tax by Section 352.002 (Tax Authorized)(a)(15) may use the revenue from the tax only as follows:

(1)

75 percent of the revenue for the promotion of tourism and lodging; and

(2)

notwithstanding Section 352.1015 (Use of Revenue: General Provisions), 25 percent of the revenue for:

(A)

the removal of trash and litter in the state-owned rivers and riverbeds located within the boundaries of the county; and

(B)

the provision and maintenance of litter containers on or adjacent to state-owned rivers and riverbeds primarily used by lodging guests and located within the boundaries of the county.
Added by Acts 2009, 81st Leg., R.S., Ch. 938 (H.B. 3136), Sec. 1, eff. September 1, 2009.

Source: Section 352.110 — Use of Revenue; Certain Counties Located Wholly in Edwards Aquifer Authority, https://statutes.­capitol.­texas.­gov/Docs/TX/htm/TX.­352.­htm#352.­110 (accessed May 26, 2025).

352.001
Definitions
352.002
Tax Authorized
352.003
Tax Rates
352.004
Tax Collection
352.005
Reimbursement for Expenses of Tax Collection and Use of Electronic Tax Administration System
352.006
Audit
352.007
Exemption
352.008
Concurrent State Tax Delinquency
352.009
Annual Report to Comptroller
352.0031
Preexisting Contracts
352.0041
Collection Procedures on Purchase of Hotel
352.101
Use of Revenue in Populous Counties
352.102
Use of Revenue: Counties Bordering Mexico
352.103
Use of Revenue: Counties with No Municipality
352.104
Pledge for Bonds
352.106
Use of Revenue
352.107
Hotel Tax Authorized for County Development Districts
352.108
Use of Revenue
352.109
Records
352.110
Use of Revenue
352.111
Use of Revenue
352.112
Use of Revenue: Certain Counties Holding an Annual Strawberry Festival
352.113
Use of Revenue: Certain Counties Bordering Lake Ray Roberts
352.114
Use of Revenue: Certain Counties Containing an Indian Reservation
352.115
Use of Revenue: Certain Counties Containing National Grassland
352.1015
Use of Revenue: General Provisions
352.1016
Electronic Tax Administration System
352.1031
General Limitations on Use of Revenue
352.1032
Use of Revenue: Counties Bordering Edwards Aquifer Authority
352.1033
Use of Revenue
352.1035
Certain Counties Bordering Whitney Lake
352.1036
Use of Revenue: Counties Bordering Lake J
352.1037
Use of Revenue: Certain Counties Bordering Neches and Trinity Rivers
352.1038
Use of Revenue: Certain Counties Containing Universities
352.1039
Use of Revenue: Certain Counties Through Which Aransas River Flows

Verified:
May 26, 2025

§ 352.110. Use of Revenue; Certain Counties Located Wholly in Edwards Aquifer Auth.'s source at texas​.gov