Sec. 334.1041. RATE INCREASE IN CERTAIN POPULOUS COUNTIES. (a) This section applies only to a county with a population of more than two million that is adjacent to a county with a population of more than one million.
(b) A county that has adopted a tax under this subchapter at a rate of less than six percent may by order increase the rate of the tax to a maximum of six percent if the increase is approved by a majority of the registered voters of the county voting at an election called and held for that purpose.
(c) The ballot for the 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 six percent)."
Added by Acts 2003, 78th Leg., ch. 164, Sec. 3, eff. May 27, 2003.
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