 |
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 E. SHORT-TERM MOTOR VEHICLE RENTAL TAX |
Sec. 334.102. TAX AUTHORIZED
Latest version.
-
(a) A municipality by ordinance or a county by order may impose a tax on the rental in the municipality or county of a motor vehicle.
(b) A municipality by ordinance or a county by order may repeal or decrease the rate of a tax imposed under Subsection (a).
(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.
Added by Acts 1997, 75th Leg., ch. 551, Sec. 1, eff. Sept. 1, 1997.