Tex. Tax Code § 351.110

Current with legislation from the 2023 Regular and Special Sessions signed by the Governor as of November 21, 2023.
Section 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(b) [Repealed by 2023 legislation.]
(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.

Tex. Tax Code § 351.110

Amended by Acts 2023, Texas Acts of the 88th Leg.- Regular Session, ch. 643,Sec. 10, eff. 6/12/2023.
Amended by Acts 2023, Texas Acts of the 88th Leg.- Regular Session, ch. 643,Sec. 6, eff. 6/12/2023.
Amended by Acts 2023, Texas Acts of the 88th Leg.- Regular Session, ch. 357,Sec. 9, eff. 6/2/2023.
Amended by Acts 2023, Texas Acts of the 88th Leg.- Regular Session, ch. 357,Sec. 6, eff. 6/2/2023.
Added by Acts 2007, 80th Leg., R.S., Ch. 1231 (H.B. 2438), Sec. 1, eff. June 15, 2007.