Texas Code § 352.1037

USE OF REVENUE: CERTAIN COUNTIES BORDERING NECHES AND TRINITY RIVERS
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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.

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