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 Texas Statutes (Last Updated: January 4, 2014)
 LOCAL GOVERNMENT CODE
 Title 10. PARKS AND OTHER RECREATIONAL AND CULTURAL RESOURCES
 Subtitle C. PARKS AND OTHER RECREATIONAL AND CULTURAL RESOURCES PROVISIONS APPLYING TO MORE THAN ONE TYPE OF LOCAL GOVERNMENT
 Chapter 334. SPORTS AND COMMUNITY VENUES
 Subchapter D. SALES AND USE TAX

Sec. 334.081. SALES AND USE TAX  

Latest version.

  • (a) A municipality by ordinance or a county by order may impose a sales and use tax under this subchapter.

    (b) A municipality by ordinance or a county by order may repeal or decrease the rate of a tax imposed under this subchapter.

    (c) A municipality or county may impose a tax under this subchapter only if:

    (1) an approved venue project is or is planned to be located in the municipality or county; and

    (2) the tax is approved at an election held under Section 334.024.

    (d) Subsection (c)(1) does not apply to a venue project for a venue described by Section 334.001(4)(F).

Added by Acts 1997, 75th Leg., ch. 551, Sec. 1, eff. Sept. 1, 1997. Amended by Acts 2003, 78th Leg., ch. 189, Sec. 4, eff. June 2, 2003.