Sec. 334.112. EFFECTIVE DATE AND ENDING DATE OF TAX. (a) A tax imposed under this subchapter or a change in the tax rate takes effect on the date prescribed by the ordinance or order imposing the tax or changing the rate.
(b) A municipality or county may impose a tax under this subchapter only if the municipality or county issues bonds or other obligations under Section 334.043 before the first anniversary of the date the tax is imposed. The municipality or county may not impose the tax after those bonds or other obligations are paid in full.
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