Tex. Loc. Gov't Code § 334.102

Current with legislation from the 2023 Regular and Special Sessions signed by the Governor as of November 21, 2023.

Section 334.102 - Tax Authorized

(a) A municipality by ordinance or a county by order may impose a tax on the rental in the municipality or county of a motor vehicle.

(b) A municipality by ordinance or a county by order may repeal or decrease the rate of a tax imposed under Subsection (a).

(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.

Tex. Loc. Gov't. Code § 334.102

Added by Acts 1997, 75th Leg., ch. 551, Sec. 1, eff. 9/1/1997.