Texas Tax Code
Tex. Tax Code § 352.106 — USE OF REVENUE; CERTAIN COUNTIES BORDERING MEXICO
The revenue from a tax imposed under this chapter by a county authorized to impose the tax by Section 352.002 (a)(11) may be used for the bond debt service, construction, maintenance, or operation of a special events facility with a seating capacity of at least 8,000. Added by Acts 1995, 74th Leg., ch. 673, Sec. 3, eff. June 15, 1995.
Source: official text