Tex. Tax Code Section 352.114
Use of Revenue: Certain Counties Containing an Indian Reservation

(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 under Section 352.002 (Tax Authorized)(a)(4) may be used to make repairs and improvements to the county airport or to provide reimbursement for repairs and improvements to the airport.

(b)

A county to which this section applies may not use revenue from a tax imposed under this chapter for a purpose described by Subsection (a) in a total amount that would exceed the amount of hotel revenue in the county that is likely to be reasonably attributable to guests traveling through the airport during the 15-year period beginning on the date the county first uses the tax revenue for that purpose.

(c)

A county to which this section applies may not use revenue from a tax imposed under this chapter for a purpose described by Subsection (a) after the 10th anniversary of the date the county first uses the revenue for that purpose.
Added by Acts 2021, 87th Leg., R.S., Ch. 779 (S.B. 696), Sec. 3, eff. September 1, 2021.

Source: Section 352.114 — Use of Revenue: Certain Counties Containing an Indian Reservation, https://statutes.­capitol.­texas.­gov/Docs/TX/htm/TX.­352.­htm#352.­114 (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

§ 352.114’s source at texas​.gov