Sec. 334.109. GROSS RECEIPTS PRESUMED SUBJECT TO TAX. All gross receipts of an owner of a motor vehicle from the rental of the motor vehicle are presumed to be subject to the tax imposed by this subchapter, except for gross receipts for which the owner has accepted in good faith a properly completed exemption certificate.
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