Sec. 334.1015. APPLICATION. (a) Except as provided by Subsection (b), this subchapter does not apply to the financing of a venue project that is an area or facility that is part of a municipal parks and recreation system.
(b) A municipality located on the international border may finance a venue project described by Section 334.001(4)(D) with the revenue from a tax imposed under this subchapter.
Added by Acts 1999, 76th Leg., ch. 784, Sec. 3, eff. June 18, 1999.
Amended by:
Acts 2017, 85th Leg., R.S., Ch. 785 (H.B. 2445), Sec. 2, eff. June 15, 2017.
Structure Texas Statutes
Title 10 - Parks and Other Recreational and Cultural Resources
Chapter 334 - Sports and Community Venues
Subchapter E. Short-Term Motor Vehicle Rental Tax
Section 334.102. Tax Authorized
Section 334.103. Short-Term Rental Tax
Section 334.104. Rate Increase
Section 334.1041. Rate Increase in Certain Populous Counties
Section 334.105. Computation of Tax
Section 334.106. Consummation of Rental
Section 334.107. Exemptions Applicable
Section 334.108. Notice of Tax
Section 334.109. Gross Receipts Presumed Subject to Tax
Section 334.111. Failure to Keep Records
Section 334.112. Effective Date and Ending Date of Tax
Section 334.113. Tax Collection; Penalty
Section 334.1135. Reimbursement for Tax Collection Expenses
Section 334.114. Collection Procedures on Purchase of Motor Vehicle Rental Business