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. 334.104. RATE INCREASE
Latest version.
-
(a) Except as provided by Section 334.1041, a municipality or county that has adopted a tax under this subchapter at a rate of less than five percent may by ordinance or order increase the rate of the tax to a maximum of five percent if the increase is approved by a majority of the registered voters of that municipality or county voting at an election called and held for that purpose.
(b) The ballot for an election to increase the rate of the tax shall be printed to permit voting for or against the proposition: "The increase of the motor vehicle rental tax for the purpose of financing _____ (insert description of venue project) to a maximum rate of _______ percent (insert new maximum rate not to exceed five percent)."
Added by Acts 1997, 75th Leg., ch. 551, Sec. 1, eff. Sept. 1, 1997. Amended by Acts 2003, 78th Leg., ch. 164, Sec. 2, eff. May 27, 2003.