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Texas Codes
LOCAL GOVERNMENT CODETitle 10 - PARKS AND OTHER RECREATIONAL AND CULTURAL RESOURCESSubtitle C - PARKS AND OTHER RECREATIONAL AND CULTURAL RESOURCES PROVISIONS APPLYING TO MORE THAN ONE TYPE OF LOCAL GOVERNMENTChapter 334 - SPORTS AND COMMUNITY VENUES
Subchapter E - SHORT-TERM MOTOR VEHICLE RENTAL TAX
Section 334.109 - Gross Receipts Presumed Subject to Tax

Tex. Loc. Gov't Code § 334.109

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Current with legislation from the 2023 Regular and Special Sessions signed by the Governor as of November 21, 2023.
Section 334.109 - Gross Receipts Presumed Subject to Tax

All gross receipts of an owner of a motor vehicle from the rental of the motor vehicle are presumed to be subject to the tax imposed by this subchapter, except for gross receipts for which the owner has accepted in good faith a properly completed exemption certificate.

Tex. Loc. Gov't. Code § 334.109

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