Tex. Tax Code Section 352.111
Use of Revenue; Counties Bordering Portion of Neches River, Sabine River, and Sabine Lake

(a)

In addition to the purposes authorized by this chapter, the revenue from a tax imposed under this chapter by a county authorized to impose the tax by Section 352.002 (Tax Authorized)(a)(28) may be used to construct and equip a pavilion that is primarily used for events attended by tourists and hotel guests and that has a substantial impact on hotel activity.

(b)

If a county to which this section applies uses revenue derived from the tax imposed under this chapter for a purpose described by Subsection (a), the county may not reduce the percentage of revenue from the tax imposed under this chapter and allocated for a purpose described by Section 351.101 (Use of Tax Revenue)(a)(3) to a percentage that is less than the average percentage of that revenue allocated by the county for that purpose during the 36-month period preceding the date the county first uses hotel occupancy tax revenue for the purpose described by Subsection (a).
Added by Acts 2019, 86th Leg., R.S., Ch. 406 (S.B. 2208), Sec. 1, eff. June 4, 2019.

Source: Section 352.111 — Use of Revenue; Counties Bordering Portion of Neches River, Sabine River, and Sabine Lake, https://statutes.­capitol.­texas.­gov/Docs/TX/htm/TX.­352.­htm#352.­111 (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
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Verified:
May 26, 2025

§ 352.111’s source at texas​.gov