Section 334.081 - Sales and Use Tax(a) A municipality by ordinance or a county by order may impose a sales and use tax under this subchapter.(b) A municipality by ordinance or a county by order may repeal or decrease the rate of a tax imposed under this subchapter.(c) A municipality or county may impose a tax under this subchapter only if:(1) an approved venue project is or is planned to be located in the municipality or county; and(2) the tax is approved at an election held under Section 334.024.(d) Subsection (c)(1) does not apply to a venue project for a venue described by Section 334.001(4)(F).Tex. Loc. Gov't. Code § 334.081
Amended by Acts 2003, 78th Leg., ch. 189, Sec. 4, eff. 6/2/2003.Added by Acts 1997, 75th Leg., ch. 551, Sec. 1, eff. 9/1/1997.