Sec. 334.102. TAX AUTHORIZED. (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.
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