Sec. 334.303. TAX RATE. (a) The tax authorized by this subchapter is imposed at the tax rate on each member of the professional sports team for each professional game the member plays at the approved venue project.
(b) The amount of the tax may be imposed at any uniform monetary amount not to exceed $5,000 a game.
(c) The ballot proposition at the election held to adopt the tax must specify the maximum rate of the tax to be adopted.
(d) The municipality by ordinance or the county by order may repeal or decrease the rate of the tax imposed under this subchapter.
Added by Acts 1997, 75th Leg., ch. 551, Sec. 1, eff. Sept. 1, 1997.
Structure Texas Statutes