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 K. LIVESTOCK FACILITY USE TAX |
Sec. 334.401. DEFINITIONS
Latest version.
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In this subchapter:
(1) "Designated facility" means an approved venue project the principal use of which is for rodeos, livestock shows, equestrian events, agricultural expositions, county fairs, or similar events.
(2) "Event" means a rodeo or an agricultural, equestrian or livestock show, fair, competition, exhibition, or sale held on one or more consecutive days under the auspices of one or more presenting or sponsoring organizations.
(3) "Stall or pen" means an enclosure or designated space and tie point for the purpose of housing or holding livestock.
Added by Acts 2003, 78th Leg., ch. 672, Sec. 1, eff. June 20, 2003.