reglab/housing_qa huggingface dataset:
TX Tax Code § 352.1031 (2021)
2021 Texas Statutes|Tax Code|Title 3 - Local Taxation|Subtitle D - Local Hotel Occupancy Taxes|Chapter 352 - County Hotel Occupancy Taxes|Subchapter B. Use and Allocation of Revenue|Section 352.1031. General Limitations on Use of Revenue

Sec. 352.1031.  GENERAL LIMITATIONS ON USE OF REVENUE.  (a)  Except as otherwise explicitly provided, revenue derived from the tax authorized by this chapter may be used only for the purposes stated in Section 351.101.(b)  Revenue derived from the tax authorized by this chapter may not be used for the general revenue purposes or general governmental operations of a county.|Added by Acts 1989, 71st Leg., ch. 1110, Sec. 9, eff. Oct. 1, 1989.  Amended by Acts 1991, 72nd Leg., 1st C.S., ch. 3, Sec. 7.04, eff. Sept. 1, 1991.|
TX Tax Code § 352.1032 (2021)
2021 Texas Statutes|Tax Code|Title 3 - Local Taxation|Subtitle D - Local Hotel Occupancy Taxes|Chapter 352 - County Hotel Occupancy Taxes|Subchapter B. Use and Allocation of Revenue|Section 352.1032. Use of Revenue: Counties Bordering Edwards Aquifer Authority

Sec. 352.1032.  USE OF REVENUE:  COUNTIES BORDERING EDWARDS AQUIFER AUTHORITY.  The revenue from a tax imposed under this chapter by a county authorized to impose the tax by Section 352.002(a)(5) may be used only for:(1)  general promotional and tourist advertising of the county and its vicinity and for conducting a solicitation program to attract conventions and visitors, any of which may be conducted by the county or through contracts with persons or organizations selected by the county;  and(2)  acquiring a site for and constructing, improving, enlarging, equipping, repairing, operating, and maintaining a visitor information center.|Added by Acts 1989, 71st Leg., ch. 1110, Sec. 16, eff. Oct. 1, 1989.  Renumbered from Sec. 352.1031 by Acts 1990, 71st Leg., 6th C.S., ch. 12, Sec. 2(34), eff. Sept. 6, 1990.  Amended by Acts 1995, 74th Leg., ch. 673, Sec. 2, eff. June 15, 1995;  Acts 2003, 78th Leg., ch. 637, Sec. 2, eff. Sept. 1, 2003.|
TX Tax Code § 352.1033 (2021)
2021 Texas Statutes|Tax Code|Title 3 - Local Taxation|Subtitle D - Local Hotel Occupancy Taxes|Chapter 352 - County Hotel Occupancy Taxes|Subchapter B. Use and Allocation of Revenue|Section 352.1033. Use of Revenue; Counties Bordering the Gulf of Mexico

Sec. 352.1033.  USE OF REVENUE;  COUNTIES BORDERING THE GULF OF MEXICO.  (a)  Subject to Subsection (c), the revenue from a tax imposed under this chapter by a county that borders the Gulf of Mexico authorized to impose the tax by Section 352.002(a)(6) may be used only to:(1)  clean public beaches;(2)  acquire, furnish, or maintain facilities, including parks, that enhance public access to beaches;(3)  provide and maintain public restrooms on or adjacent to beaches or beach access facilities;(4)  provide and maintain litter containers on or adjacent to beaches or beach access facilities;(5)  create, renovate, promote, and maintain parks adjacent to bays, rivers, and other navigable waterways if the county does not operate a public beach on the Gulf of Mexico;(6)  advertise and conduct solicitations and promotional programs to attract tourists and convention delegates or registrants to the county or its vicinity, any of which may be conducted by the county or through contracts with persons or organizations selected by the county;(7)  acquire a site for and construct, improve, enlarge, equip, repair, operate, and maintain a visitor information center; and(8)  encourage, promote, and improve historical preservation and restoration efforts.(b)  A county that borders the Gulf of Mexico and that is authorized to impose the tax by Section 352.002(a)(6) may use 50 percent or less of the revenue from the tax for the promotion of tourism.(c)  In addition to the uses allowed by Subsection (a), a county authorized to impose a tax under this chapter by Section 352.002(a)(6) that has a population of 50,000 or less and in which there is located at least one national wildlife refuge may use the revenue from the tax to:(1)  acquire, construct, furnish, or maintain facilities, such as aquariums, birding centers and viewing sites, history and art centers, and nature centers and trails;(2)  advertise and conduct solicitations and promotional programs to attract conventions and visitors; and(3)  provide and maintain public restrooms and litter containers on public land in an area that is a tourism venue.(d)  The limitation prescribed by Subsection (b) does not apply to the use of revenue from a tax imposed under this chapter by a county to which Subsection (c) applies.|Added by Acts 1991, 72nd Leg., 1st C.S., ch. 3, Sec. 7.05, eff. Sept. 1, 1991.  Amended by Acts 1993, 73rd Leg., ch. 503, Sec. 1, eff. Aug. 30, 1993;  Acts 1993, 73rd Leg., ch. 643, Sec. 4, eff. Sept. 1, 1993;  Acts 1997, 75th Leg., ch. 165, Sec. 29.11, eff. Sept. 1, 1997;  Acts 1997, 75th Leg., ch. 284, Sec. 1, eff. May 26, 1997.Amended by: Acts 2011, 82nd Leg., R.S., Ch. 630 (S.B. 804), Sec. 1, eff. June 17, 2011.Acts 2015, 84th Leg., R.S., Ch. 981 (H.B. 4037), Sec. 3, eff. June 19, 2015.|
TX Tax Code § 352.1035 (2021)
2021 Texas Statutes|Tax Code|Title 3 - Local Taxation|Subtitle D - Local Hotel Occupancy Taxes|Chapter 352 - County Hotel Occupancy Taxes|Subchapter B. Use and Allocation of Revenue|Section 352.1035. Certain Counties Bordering Whitney Lake

Sec. 352.1035.  CERTAIN COUNTIES BORDERING WHITNEY LAKE.  The revenue from a tax imposed under this chapter by a county authorized to impose the tax by Section 352.002(a)(29) may be used only for the purpose described in Section 352.101(a)(3) and only in relation to unincorporated areas of the county.|Added by Acts 2007, 80th Leg., R.S., Ch. 1359 (H.B. 1820), Sec. 3, eff. June 15, 2007.Renumbered from Tax Code, Section 352.1034 and amended by Acts 2009, 81st Leg., R.S., Ch. 87 (S.B. 1969), Sec. 22.015, eff. September 1, 2009.|
TX Tax Code § 352.1036 (2021)
2021 Texas Statutes|Tax Code|Title 3 - Local Taxation|Subtitle D - Local Hotel Occupancy Taxes|Chapter 352 - County Hotel Occupancy Taxes|Subchapter B. Use and Allocation of Revenue|Section 352.1036. Use of Revenue: Counties Bordering Lake J

Sec. 352.1036.  USE OF REVENUE: COUNTIES BORDERING LAKE J. B. THOMAS.  The revenue from a tax imposed under this chapter by a county authorized to impose the tax under Section 352.002(h) may be used only to operate and maintain a coliseum in the county.|Added by Acts 2009, 81st Leg., R.S., Ch. 327 (H.B. 749), Sec. 3, eff. June 19, 2009.|
TX Tax Code § 352.1037 (2021)
2021 Texas Statutes|Tax Code|Title 3 - Local Taxation|Subtitle D - Local Hotel Occupancy Taxes|Chapter 352 - County Hotel Occupancy Taxes|Subchapter B. Use and Allocation of Revenue|Section 352.1037. Use of Revenue: Certain Counties Bordering Neches and Trinity Rivers

Sec. 352.1037.  USE OF REVENUE:  CERTAIN COUNTIES BORDERING NECHES AND TRINITY RIVERS.  (a)  The revenue from a tax imposed under this chapter by a county authorized to impose the tax under Section 352.002(o) may be used only to operate and maintain a fairground in the county that has a substantial impact on tourism and hotel activity.(b)  The revenue from a tax imposed under this chapter by a county authorized to impose the tax under Section 352.002(cc) may be used to repair and renovate a civic center owned by the county in addition to the other purposes authorized by this chapter.|Added by Acts 2011, 82nd Leg., R.S., Ch. 1084 (S.B. 1185), Sec. 3, eff. June 17, 2011.Amended by: Acts 2021, 87th Leg., R.S., Ch. 775 (H.B. 3217), Sec. 3, eff. September 1, 2021.|
TX Tax Code § 352.1038 (2021)
2021 Texas Statutes|Tax Code|Title 3 - Local Taxation|Subtitle D - Local Hotel Occupancy Taxes|Chapter 352 - County Hotel Occupancy Taxes|Subchapter B. Use and Allocation of Revenue|Section 352.1038. Use of Revenue: Certain Counties Containing Universities

Sec. 352.1038.  USE OF REVENUE:  CERTAIN COUNTIES CONTAINING UNIVERSITIES.  The revenue from a tax imposed under this chapter by a county authorized to impose the tax under Section 352.002(q) may be used only to:(1)  operate, maintain, and improve a coliseum in the county; and(2)  advertise and conduct solicitations and promotional programs to attract visitors to the coliseum.|Added by Acts 2013, 83rd Leg., R.S., Ch. 83 (S.B. 412), Sec. 3, eff. May 18, 2013.|
TX Tax Code § 352.1039 (2021)
2021 Texas Statutes|Tax Code|Title 3 - Local Taxation|Subtitle D - Local Hotel Occupancy Taxes|Chapter 352 - County Hotel Occupancy Taxes|Subchapter B. Use and Allocation of Revenue|Section 352.1039. Use of Revenue: Certain Counties Through Which Aransas River Flows

Sec. 352.1039.  USE OF REVENUE:  CERTAIN COUNTIES THROUGH WHICH ARANSAS RIVER FLOWS.  The revenue from a tax imposed under this chapter by a county authorized to impose the tax under Section 352.002(r) may be used only to:(1)  operate, maintain, and improve a convention center in the county; and(2)  advertise and conduct solicitations and promotional programs to attract tourists and convention delegates and registrants to the county.|Added by Acts 2013, 83rd Leg., R.S., Ch. 113 (S.B. 1041), Sec. 3, eff. May 18, 2013.|
TX Tax Code § 352.104 (2021)
2021 Texas Statutes|Tax Code|Title 3 - Local Taxation|Subtitle D - Local Hotel Occupancy Taxes|Chapter 352 - County Hotel Occupancy Taxes|Subchapter B. Use and Allocation of Revenue|Section 352.104. Pledge for Bonds

Sec. 352.104.  PLEDGE FOR BONDS.  A county may pledge the revenue derived from the tax imposed under this chapter for the payment of bonds that are issued by the county under Section 1477.303, Government Code, for one or more of the purposes provided by Section 352.101.|Added by Acts 1987, 70th Leg., ch. 191, Sec. 1, eff. Sept. 1, 1987.  Amended by Acts 2001, 77th Leg., ch. 1420, Sec. 8.370, eff. Sept. 1, 2001.|
TX Tax Code § 352.105 (2021)
2021 Texas Statutes|Tax Code|Title 3 - Local Taxation|Subtitle D - Local Hotel Occupancy Taxes|Chapter 352 - County Hotel Occupancy Taxes|Subchapter B. Use and Allocation of Revenue|Section 352.105. Allocation of Revenue: Counties of More Than 3

Sec. 352.105.  ALLOCATION OF REVENUE:  COUNTIES OF MORE THAN 3.3 MILLION.  In each county fiscal year, a county with a population of more than 3.3 million that levies a tax under this chapter must spend for the purposes provided by Section 352.101(a)(3) an amount that is not less than 15 percent of the amount of revenue derived from the application of the tax at a rate of one percent.|Added by Acts 1989, 71st Leg., ch. 2, Sec. 14.26(c), eff. Aug. 28, 1989.  Amended by Acts 2001, 77th Leg., ch. 669, Sec. 129, eff. Sept. 1, 2001.|
TX Tax Code § 352.106 (2021)
2021 Texas Statutes|Tax Code|Title 3 - Local Taxation|Subtitle D - Local Hotel Occupancy Taxes|Chapter 352 - County Hotel Occupancy Taxes|Subchapter B. Use and Allocation of Revenue|Section 352.106. Use of Revenue; Certain Counties Bordering Mexico

Sec. 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.|
TX Tax Code § 352.107 (2021)
2021 Texas Statutes|Tax Code|Title 3 - Local Taxation|Subtitle D - Local Hotel Occupancy Taxes|Chapter 352 - County Hotel Occupancy Taxes|Subchapter B. Use and Allocation of Revenue|Section 352.107. Hotel Tax Authorized for County Development Districts

Sec. 352.107.  HOTEL TAX AUTHORIZED FOR COUNTY DEVELOPMENT DISTRICTS.  Notwithstanding any other provision of this chapter to the contrary, a commissioners court of a county with a population of less than 600,000 may impose a hotel occupancy tax not to exceed seven percent on a person who pays for the use or possession or for the right to the use or possession of a room in a hotel ordinarily used for sleeping that is located within the boundaries of the county development district created under Subchapter D, Chapter 312, and that is not located within the corporate limits of a municipality, subject to the limitations set forth in Sections 352.002(b) and (c).  Taxes collected by a county under this section shall be remitted to the county development district not later than the 10th day after the date the county receives such funds and may be used by the district for the purposes for which sales and use tax proceeds may be used by the district.|Added by Acts 1995, 74th Leg., ch. 995, Sec. 6, eff. Sept. 1, 1995.  Amended by Acts 2001, 77th Leg., ch. 669, Sec. 130, eff. Sept. 1, 2001.|
TX Tax Code § 352.108 (2021)
2021 Texas Statutes|Tax Code|Title 3 - Local Taxation|Subtitle D - Local Hotel Occupancy Taxes|Chapter 352 - County Hotel Occupancy Taxes|Subchapter B. Use and Allocation of Revenue|Section 352.108. Use of Revenue; Certain Counties That Border Mexico and Contain a National Recreation Area

Sec. 352.108.  USE OF REVENUE; CERTAIN COUNTIES THAT BORDER MEXICO AND CONTAIN A NATIONAL RECREATION AREA.  A county authorized to impose a tax under this chapter by Section 352.002(a)(13) may use the revenue from the tax only as follows:(1)  75 percent of the revenue for the promotion of tourism; and(2)  notwithstanding Section 352.1015, 25 percent of the revenue for the general revenue purposes or general governmental operations of the county.|Added by Acts 1997, 75th Leg., ch. 417, Sec. 2, eff. May 28, 1997.Amended by: Acts 2009, 81st Leg., R.S., Ch. 87 (S.B. 1969), Sec. 22.016, eff. September 1, 2009.|
TX Tax Code § 352.109 (2021)
2021 Texas Statutes|Tax Code|Title 3 - Local Taxation|Subtitle D - Local Hotel Occupancy Taxes|Chapter 352 - County Hotel Occupancy Taxes|Subchapter B. Use and Allocation of Revenue|Section 352.109. Records

Sec. 352.109.  RECORDS.  (a)  A county shall maintain a record that accurately identifies the receipt and expenditure of all revenue derived from the tax imposed under this chapter.(b)  A county or entity that spends revenue derived from the tax imposed under this chapter shall, before making an expenditure, specify in a list each scheduled activity or event that:(1)  is directly funded by the tax or is offered by an entity that has its administrative costs funded wholly or partly by the tax;  and(2)  directly promotes tourism and hotel and convention activity.(b-1)  A county authorized by Section 352.002(a-1) to impose a tax under this chapter shall produce an annual report that describes the tourism, hotel, and convention activity that is attributable to events held at facilities that received funding from the tax during the period covered by the report.(c)  If the commissioners court of a county delegates to another entity the management or supervision of an activity or event funded by the tax imposed under this chapter, each entity that is ultimately funded by the tax shall, before making an expenditure, specify in a list each scheduled activity or event that:(1)  is directly funded by the tax or is offered by an entity that has its administrative costs funded wholly or partly by the tax;  and(2)  directly promotes tourism and hotel and convention activity.(d)  Subsections (b) and (c) do not prevent the county or funded entity from subsequently adding an activity or event to the list required by those subsections if the activity or event directly promotes tourism and hotel and convention activity.(e)  This section does not prevent a county or funded entity from setting aside tax revenue in a designated reserve fund for use in supporting planned activities, future events, and facility improvements that directly promote tourism and hotel and convention activity.(f)  For the purposes of this section, all expenditures for a sports and community venue project and related infrastructure, as those terms are defined by Section 334.001, Local Government Code, are a single scheduled activity or event.|Added by Acts 2001, 77th Leg., ch. 1458, Sec. 1.Amended by: Acts 2007, 80th Leg., R.S., Ch. 167 (S.B. 1463), Sec. 3, eff. May 22, 2007.|
TX Tax Code § 352.110 (2021)
2021 Texas Statutes|Tax Code|Title 3 - Local Taxation|Subtitle D - Local Hotel Occupancy Taxes|Chapter 352 - County Hotel Occupancy Taxes|Subchapter B. Use and Allocation of Revenue|Section 352.110. Use of Revenue; Certain Counties Located Wholly in Edwards Aquifer Authority

Sec. 352.110.  USE OF REVENUE;  CERTAIN COUNTIES LOCATED WHOLLY IN EDWARDS AQUIFER AUTHORITY.  A county authorized to impose a tax by Section 352.002(a)(15) may use the revenue from the tax only as follows:(1)  75 percent of the revenue for the promotion of tourism and lodging; and(2)  notwithstanding Section 352.1015, 25 percent of the revenue for:(A)  the removal of trash and litter in the state-owned rivers and riverbeds located within the boundaries of the county; and(B)  the provision and maintenance of litter containers on or adjacent to state-owned rivers and riverbeds primarily used by lodging guests and located within the boundaries of the county.|Added by Acts 2009, 81st Leg., R.S., Ch. 938 (H.B. 3136), Sec. 1, eff. September 1, 2009.|
TX Tax Code § 352.111 (2021)
2021 Texas Statutes|Tax Code|Title 3 - Local Taxation|Subtitle D - Local Hotel Occupancy Taxes|Chapter 352 - County Hotel Occupancy Taxes|Subchapter B. Use and Allocation of Revenue|Section 352.111. Use of Revenue; Counties Bordering Portion of Neches River, Sabine River, and Sabine Lake

Sec. 352.111.  USE OF REVENUE; COUNTIES BORDERING PORTION OF NECHES RIVER, SABINE RIVER, AND SABINE LAKE.  (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 by Section 352.002(a)(28) may be used to construct and equip a pavilion that is primarily used for events attended by tourists and hotel guests and that has a substantial impact on hotel activity.(b)  If a county to which this section applies uses revenue derived from the tax imposed under this chapter for a purpose described by Subsection (a), the county may not reduce the percentage of revenue from the tax imposed under this chapter and allocated for a purpose described by Section 351.101(a)(3) to a percentage that is less than the average percentage of that revenue allocated by the county for that purpose during the 36-month period preceding the date the county first uses hotel occupancy tax revenue for the purpose described by Subsection (a).|Added by Acts 2019, 86th Leg., R.S., Ch. 406 (S.B. 2208), Sec. 1, eff. June 4, 2019.|
TX Tax Code § 352.112 (2021)
2021 Texas Statutes|Tax Code|Title 3 - Local Taxation|Subtitle D - Local Hotel Occupancy Taxes|Chapter 352 - County Hotel Occupancy Taxes|Subchapter B. Use and Allocation of Revenue|Section 352.112. Use of Revenue: Certain Counties Holding an Annual Strawberry Festival

Sec. 352.112.  USE OF REVENUE: CERTAIN COUNTIES HOLDING AN ANNUAL STRAWBERRY FESTIVAL.  The revenue from a tax imposed under this chapter by a county authorized to impose the tax under Section 352.002(bb) may be used only for the construction, enlarging, equipping, improvement, maintenance, repairing, and operation of a civic center with an arena used for rodeos, livestock shows, and agricultural expositions to substantially enhance hotel activity and encourage tourism.|Added by Acts 2021, 87th Leg., R.S., Ch. 779 (S.B. 696), Sec. 3, eff. September 1, 2021.|
TX Tax Code § 352.113 (2021)
2021 Texas Statutes|Tax Code|Title 3 - Local Taxation|Subtitle D - Local Hotel Occupancy Taxes|Chapter 352 - County Hotel Occupancy Taxes|Subchapter B. Use and Allocation of Revenue|Section 352.113. Use of Revenue: Certain Counties Bordering Lake Ray Roberts

Sec. 352.113.  USE OF REVENUE: CERTAIN COUNTIES BORDERING LAKE RAY ROBERTS.  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(x) may be used for any purpose described by Section 352.101(a).|Added by Acts 2017, 85th Leg., R.S., Ch. 785 (H.B. 2445), Sec. 15, eff. June 15, 2017.|
TX Tax Code § 352.114 (2021)
2021 Texas Statutes|Tax Code|Title 3 - Local Taxation|Subtitle D - Local Hotel Occupancy Taxes|Chapter 352 - County Hotel Occupancy Taxes|Subchapter B. Use and Allocation of Revenue|Section 352.114. Use of Revenue: Certain Counties Containing an Indian Reservation

Sec. 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(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.|
TX Transp Code § 54.001 (2021)
2021 Texas Statutes|Transportation Code|Title 4 - Navigation|Subtitle A - Waterways and Ports|Chapter 54 - Harbor and Port Facilities in Certain Municipalities|Subchapter A. General Provisions|Section 54.001. Applicability of Chapter

Sec. 54.001.  APPLICABILITY OF CHAPTER.  This chapter applies only to a municipality that:(1)  is located on:(A)  the Gulf of Mexico;  or(B)  a channel, canal, bay, or inlet connected to that gulf;  and(2)  has a population of more than 5,000.|Added by Acts 1999, 76th Leg., ch. 227, Sec. 20, eff. Sept. 1, 1999.|
TX Transp Code § 54.002 (2021)
2021 Texas Statutes|Transportation Code|Title 4 - Navigation|Subtitle A - Waterways and Ports|Chapter 54 - Harbor and Port Facilities in Certain Municipalities|Subchapter A. General Provisions|Section 54.002. Definitions

Sec. 54.002.  DEFINITIONS.  In this chapter:(1)  "Board" means a board of trustees established under Section 54.051.(2)  "Obligation" includes a bond.(3)  "Port improvement or facility" means an improvement or facility necessary or convenient for the proper operation of a port or harbor of a municipality, including:(A)  land, an interest in land, or property;(B)  a wharf, pier, or dock;(C)  a roadway or belt railway;(D)  a warehouse, grain elevator, transport facility, handling facility, or storage facility;(E)  a ship repair facility, dumping facility, bunkering facility, floating plant or facility, lightering facility, towing facility, or other facility that a navigation district is authorized to provide;(F)  equipment and supplies;  and(G)  any other structure, building, or facility necessary or convenient for the proper operation of a port or harbor of the municipality.|Added by Acts 1999, 76th Leg., ch. 227, Sec. 20, eff. Sept. 1, 1999.|
TX Transp Code § 54.003 (2021)
2021 Texas Statutes|Transportation Code|Title 4 - Navigation|Subtitle A - Waterways and Ports|Chapter 54 - Harbor and Port Facilities in Certain Municipalities|Subchapter A. General Provisions|Section 54.003. Authority Regarding Port Improvements and Facilities

Sec. 54.003.  AUTHORITY REGARDING PORT IMPROVEMENTS AND FACILITIES.  (a)  A municipality that owns and operates a port may construct, acquire, lease, improve, enlarge, extend, repair, maintain, replace, develop, or operate a port improvement or facility.(b)  A port improvement or facility may be constructed on land acquired by purchase, lease, or otherwise, and the land, interest in the land, or port improvement or facility may be conveyed by lease, sublease, or sale by installment or otherwise on the terms the municipality determines to be advantageous.(c)  Each power provided by this section is a public and governmental function, is exercised for a public purpose, and is a matter of public necessity.|Added by Acts 1999, 76th Leg., ch. 227, Sec. 20, eff. Sept. 1, 1999.|