Texas Statutes
Chapter 334 - Sports and Community Venues
Subchapter E. Short-Term Motor Vehicle Rental Tax

Section 334.101. Definitions - Sec. 334.101. DEFINITIONS. (a) In this subchapter: (1) "Motor vehicle"...

Section 334.1015. Application - Sec. 334.1015. APPLICATION. (a) Except as provided by Subsection (b),...

Section 334.102. Tax Authorized - Sec. 334.102. TAX AUTHORIZED. (a) A municipality by ordinance or...

Section 334.103. Short-Term Rental Tax - Sec. 334.103. SHORT-TERM RENTAL TAX. (a) Except as provided by...

Section 334.104. Rate Increase - Sec. 334.104. RATE INCREASE. (a) Except as provided by Section...

Section 334.1041. Rate Increase in Certain Populous Counties - Sec. 334.1041. RATE INCREASE IN CERTAIN POPULOUS COUNTIES. (a) This...

Section 334.105. Computation of Tax - Sec. 334.105. COMPUTATION OF TAX. (a) The owner of a...

Section 334.106. Consummation of Rental - Sec. 334.106. CONSUMMATION OF RENTAL. A rental of a motor...

Section 334.107. Exemptions Applicable - Sec. 334.107. EXEMPTIONS APPLICABLE. The exemptions provided by Subchapter E,...

Section 334.108. Notice of Tax - Sec. 334.108. NOTICE OF TAX. Each bill or other receipt...

Section 334.109. Gross Receipts Presumed Subject to Tax - Sec. 334.109. GROSS RECEIPTS PRESUMED SUBJECT TO TAX. All gross...

Section 334.110. Records - Sec. 334.110. RECORDS. (a) The owner of a motor vehicle...

Section 334.111. Failure to Keep Records - Sec. 334.111. FAILURE TO KEEP RECORDS. (a) An owner of...

Section 334.112. Effective Date and Ending Date of Tax - Sec. 334.112. EFFECTIVE DATE AND ENDING DATE OF TAX. (a)...

Section 334.113. Tax Collection; Penalty - Sec. 334.113. TAX COLLECTION; PENALTY. (a) The owner of a...

Section 334.1135. Reimbursement for Tax Collection Expenses - Sec. 334.1135. REIMBURSEMENT FOR TAX COLLECTION EXPENSES. (a) Subject to...

Section 334.114. Collection Procedures on Purchase of Motor Vehicle Rental Business - Sec. 334.114. COLLECTION PROCEDURES ON PURCHASE OF MOTOR VEHICLE RENTAL...

Section 334.115. Deposit of Tax Revenue - Sec. 334.115. DEPOSIT OF TAX REVENUE. Revenue from the tax...