Tex. Tax Code § 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 (b) Repealed by Acts 2023, 88th Leg., R.S., Ch. 357 (S.B. 1420 ), Sec. 9(2), eff. June 2, 2023, and Ch. 643 (H.B. 3727 ), Sec. 10(2), eff. June 12, 2023. (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. Added by Acts 2007, 80th Leg., R.S., Ch. 1231 (H.B. 2438 ), Sec. 1, eff. June 15, 2007. Amended by: Acts 2023, 88th Leg., R.S., Ch. 357 (S.B. 1420 ), Sec. 6, eff. June 2, 2023. Acts 2023, 88th Leg., R.S., Ch. 357 (S.B. 1420 ), Sec. 9(2), eff. June 2, 2023. Acts 2023, 88th Leg., R.S., Ch. 643 (H.B. 3727 ), Sec. 6, eff. June 12, 2023. Acts 2023, 88th Leg., R.S., Ch. 643 (H.B. 3727 ), Sec. 10(2), eff. June 12, 2023. SUBCHAPTER C. MUNICIPAL HOTEL AND CONVENTION CENTER PROJECTS