Tex. Tax Code Section 352.001
Definitions

In this chapter:

(1)

“Hotel” has the meaning assigned by Section 156.001 (Definitions)(1).

(2)

“Convention center facilities” or “convention center complex” means civic centers, civic center buildings, auditoriums, exhibition halls, and coliseums that are owned by the county or that are managed in whole or part by the county. The term includes parking areas or facilities that are for the parking or storage of conveyances and that are located at or in the immediate vicinity of other convention center facilities.

(3)

“Tourism” means the guidance or management of tourists.

(4)

“Tourist” means an individual who travels from the individual’s residence to a different municipality, county, state, or country for pleasure, recreation, education, or culture.

(5)

“Visitor information center” or “tourism information center” means a building or portion of a building used to distribute or disseminate information to tourists.
Added by Acts 1987, 70th Leg., ch. 191, Sec. 1, eff. Sept. 1, 1987. Amended by Acts 1993, 73rd Leg., ch. 643, Sec. 1, eff. Sept. 1, 1993.

Source: Section 352.001 — Definitions, https://statutes.­capitol.­texas.­gov/Docs/TX/htm/TX.­352.­htm#352.­001 (accessed May 18, 2024).

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
Green check means up to date. Up to date

Accessed:
May 18, 2024

§ 352.001’s source at texas​.gov