Sec. 334.403. TAX AUTHORIZED. (a) A municipality or a county may impose a facility use tax for the use or occupancy by livestock of a stall or pen at a designated facility in that municipality or county for which the municipality or county has issued bonds to plan, acquire, establish, develop, construct, or renovate.
(b) The municipality or county may impose the facility use tax under this subchapter only at a designated facility that is an approved venue project.
(c) A municipality or county may impose a tax under this subchapter only if:
(1) the municipality or county issues bonds or other obligations under Section 334.043, and those bonds or other obligations are outstanding and unpaid; and
(2) the tax is approved at an election held under Section 334.024.
Added by Acts 2003, 78th Leg., ch. 672, Sec. 1, eff. June 20, 2003.
Structure Texas Statutes
Title 10 - Parks and Other Recreational and Cultural Resources
Chapter 334 - Sports and Community Venues
Subchapter K. Livestock Facility Use Tax
Section 334.402. Applicability
Section 334.403. Tax Authorized
Section 334.405. Increase in Maximum Tax Rate
Section 334.407. Nature of Tax
Section 334.408. Effective Date of Tax