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Texas Local Government Code - Chapter 334 Sports And Community VenuesLegal Research Home > Texas Laws > Local Government Code > Texas Local Government Code - Chapter 334 Sports And Community Venues In this chapter: (1) "Approved venue project" means a sports and community venue project that has been approved under this chapter by the voters of ... This chapter applies to a municipality with a population of more than 1.9 million and to a county with a population of more than 3.3 ... A county or municipality may use this chapter for a venue project relating to a venue and related infrastructure planned, acquired, established, developed, constructed, or ... This chapter does not prohibit the use of a venue for an event that is not related to a purpose described by Section 334.001, such ... (a) The legislature expressly finds and determines that: (1) the presence of a professional sports team in an approved venue project built or renovated under ... In a county with a population of over 2.8 million, no tax on real property or on personal property may be used for the operation, ... Water obtained as a result of an acquisition of property for a project described by Section 334.001(4)(F) may be used only for the maintenance of ... (a) A county or municipality by resolution may provide for the planning, acquisition, establishment, development, construction, or renovation of a venue project if: (1) the ... (a) Before calling an election on the resolution under Section 334.024, the municipality or county shall send a copy of the resolution to the comptroller. ... (a) If the comptroller determines under Section 334.022 that implementation of the resolution will have a significant negative fiscal impact on state revenue, the municipality ... (a) If the resolution contains a proposed sales and use tax under Subchapter D, and imposition of the tax would result in the reduction of ... (a) If a rapid transit authority determines under Section 334.0235 that implementation of the resolution will have a significant negative impact on the authority's ability ... (a) If the comptroller determines under Section 334.022 or 334.023 that the implementation of the resolution will not have a significant negative fiscal impact on ... (a) The governing body of a municipality or county imposing a hotel occupancy tax under Subchapter H may order an election on the question of ... (a) In this section, "campaign material" means a communication supporting or opposing the authorization of a venue project that: (1) in return for consideration, is ... (a) A municipality or county may perform any act necessary to the full exercise of the municipality's or county's powers under this chapter. (b) A ... Notwithstanding any other provision of this chapter, a municipality or county, or an entity created by or acting on behalf of or in conjunction with ... (a) A municipality or county in which an approved venue project is located shall establish by resolution a fund known as the venue project fund. ... The books, records, and papers of the municipality or county relating to an approved venue project and the revenue used to finance the project are ... (a) A municipality or county in which an approved venue project is located may issue bonds, including revenue bonds and refunding bonds, or other obligations ... (a) The legislature finds for all constitutional and statutory purposes that an approved venue project is owned, used, and held for public purposes by the ... Section 253.001(b) does not apply to the sale or lease of a public square or municipal park for the acquisition, establishment, development, construction, or renovation ... (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 ... (a) Chapter 321, Tax Code, governs the imposition, computation, administration, collection, and remittance of a municipal tax authorized under this subchapter except as inconsistent with ... (a) The rate of a tax adopted under this subchapter must be one-eighth, one-fourth, three-eighths, or one-half of one percent. (b) The ballot proposition at ... (a) A municipality or county that has adopted a sales and use tax under this subchapter at a rate of less than one-half of one ... (a) In this section, "taxing authority" means: (1) a rapid transit authority created under Chapter 451, Transportation Code; (2) a regional transportation authority created under ... (a) This section applies only to a: (1) municipality that is included in a regional transportation authority created under Chapter 452, Transportation Code; and (2) ... (a) If the municipality or county adopts the tax, a tax is imposed on the receipts from the sale at retail of taxable items in ... The adoption of the tax or the change of the tax rate takes effect on the first day of the first calendar quarter occurring after ... Revenue from the tax imposed under this subchapter shall be deposited in the venue project fund of the municipality or county imposing the tax. Added ... (a) A sales and use tax imposed under this subchapter may not be collected after the last day of the first calendar quarter occurring after ... (a) In this subchapter: (1) "Motor vehicle" means a self-propelled vehicle designed principally to transport persons or property on a public roadway and includes a ... This subchapter does not apply to the financing of a venue project that is an area or facility that is part of a municipal parks ... (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 ... (a) Except as provided by Subsection (c), the tax authorized by this subchapter is imposed at a rate in increments of one-eighth of one percent, ... (a) Except as provided by Section 334.1041, a municipality or county that has adopted a tax under this subchapter at a rate of less than ... (a) This section applies only to a county with a population of more than two million that is adjacent to a county with a population ... (a) The owner of a motor vehicle subject to the tax imposed under this subchapter shall collect the tax for the benefit of the municipality ... A rental of a motor vehicle occurs in the municipality or county in which transfer of possession of the motor vehicle occurs. Added by Acts ... The exemptions provided by Subchapter E, Chapter 152, Tax Code, apply to the tax authorized by this subchapter. Added by Acts 1997, 75th Leg., ch. ... Each bill or other receipt for a rental subject to the tax imposed under this subchapter must contain a statement in a conspicuous location stating: ... 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 ... (a) The owner of a motor vehicle used for rental purposes shall keep for four years records and supporting documents containing the following information on ... (a) An owner of a motor vehicle commits an offense if the owner fails to make and retain complete records for the four-year period required ... (a) A tax imposed under this subchapter or a change in the tax rate takes effect on the date prescribed by the ordinance or order ... (a) The owner of a motor vehicle required to collect the tax imposed under this subchapter shall report and send the taxes collected to the ... (a) Subject to Subsection (b), a municipality or county shall allow a person who is required to collect and remit the tax imposed under this ... (a) If the owner of a motor vehicle rental business that makes rentals subject to the tax imposed by this subchapter sells the business, the ... Revenue from the tax imposed under this subchapter shall be deposited in the venue project fund of the municipality or county imposing the tax. Added ... (a) A municipality by ordinance or a county by order may impose a tax on each ticket sold as admission to an event held at ... (a) The tax authorized by this subchapter is imposed at the tax rate on each ticket sold as admission to an event held at an ... (a) A municipality or county that has adopted a tax under this subchapter at the rate of less than the maximum percentage allowed by this ... (a) The municipality by ordinance or the county by order may require the owner or lessee of an approved venue project in the municipality or ... (a) A tax imposed under this subchapter or a change in a tax rate takes effect on the date prescribed by the ordinance or order ... (a) A person required to collect a tax imposed under this subchapter shall report and send the taxes to the municipality or county as provided ... Revenue from the tax imposed under this subchapter shall be deposited in the venue project fund of the municipality or county imposing the tax. Added ... (a) A municipality by ordinance or a county by order may impose a tax on each motor vehicle parking in a parking facility of an ... (a) The municipality by ordinance or the county by order may provide that the tax is imposed at a flat amount on each parked motor ... (a) A municipality or county that has adopted a tax under this subchapter at a rate of less than $3 a vehicle may by ordinance ... (a) The municipality by ordinance or the county by order may require the owner or lessee of a parking facility to collect the tax for ... (a) A tax imposed under this subchapter or a change in the tax rate takes effect on the date prescribed by the ordinance or order ... (a) A person required to collect a tax imposed under this subchapter shall report and send the taxes to the municipality or county as provided ... Revenue from the tax imposed under this subchapter shall be deposited in the venue project fund of the municipality or county imposing the tax. Added ... In this subchapter, "hotel" has the meaning assigned by Section 156.001, Tax Code. Added by Acts 1997, 75th Leg., ch. 551, § 1, eff. Sept. ... Except as provided by Section 334.2516, this subchapter does not apply to the financing of a venue project that is: (1) an area or facility ... (a) This section applies only to a municipality that: (1) is located in three counties; (2) has a population of less than 120,000; and (3) ... This subchapter does not apply to the financing of a venue project described by Section 334.001(4)(F). Added by Acts 2003, 78th Leg., ch. 189, § ... (a) A municipality by ordinance or a county by order may impose a tax on a person who, under a lease, concession, permit, right of ... (a) Sections 351.002(c), 351.004, 351.0041, 351.005, and 351.006, Tax Code, govern the imposition, computation, administration, collection, and remittance of a municipal tax authorized under this ... (a) Except as provided by Subsection (c), the tax authorized by this subchapter may be imposed by a municipality or county at any rate not ... (a) A municipality or county that has adopted a tax under this subchapter at a rate of less than two percent may by ordinance or ... (a) Each bill or other receipt for a hotel charge subject to the tax imposed under this subchapter must contain a statement in a conspicuous ... (a) A tax imposed under this subchapter or a change in the tax rate takes effect on the date prescribed by the ordinance or order ... Revenue from the tax imposed under this subchapter shall be deposited in the venue project fund of the municipality or county imposing the tax. Added ... In this subchapter, "major league team" means a team that is a member of the National Football League, National Basketball Association, or National Hockey League ... (a) A municipality by ordinance or a county by order may impose a facility use tax on each member of a major league team that ... (a) The tax authorized by this subchapter is imposed at the tax rate on each member of the professional sports team for each professional game ... (a) A municipality or county that has adopted a tax under this subchapter at the rate of less than $5,000 a game may by ordinance ... (a) The municipality by ordinance or the county by order may require the owner or lessee of an approved venue project in the municipality or ... (a) A tax imposed under this subchapter or a change in a tax rate takes effect on the date prescribed by the ordinance or order ... (a) A person required to collect a tax imposed under this subchapter shall report and send the taxes to the municipality or county as provided ... Revenue from the tax imposed under this subchapter shall be deposited in the venue project fund of the municipality or county imposing the tax. Added ... In this subchapter, "athletic event" means a postseason intercollegiate athletic football bowl game that is held annually. Added by Acts 1997, 75th Leg., ch. 551, ... This subchapter applies only to a municipality with a population of more than 500,000 that is located in a county that borders the United Mexican ... (a) Notwithstanding any other provision of this chapter, a municipality to which this subchapter applies may impose by ordinance a tax on the rental in ... Notwithstanding any other provision of this chapter, the municipality may use revenue from the tax to: (1) pay the costs of collecting the tax; (2) ... In this subchapter: (1) "Designated facility" means an approved venue project the principal use of which is for rodeos, livestock shows, equestrian events, agricultural expositions, ... This subchapter applies only to: (1) a county in which the majority of the population of two or more municipalities with a population of 300,000 ... (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) The tax authorized by this subchapter is imposed on each stall or pen used or occupied at a designated facility. (b) The tax may ... (a) If the voters of a municipality or county have approved a tax under this subchapter at a rate of less than $20 for each ... The municipality by ordinance or the county by order may establish an exemption from the tax imposed under this subchapter for the use or occupancy ... (a) The tax imposed by this subchapter is a debt owed to the owner or lessee of the designated facility by the user or sublessee ... A tax imposed under this subchapter or a change in a tax rate takes effect on the date prescribed by the ordinance or order imposing ... (a) The municipality or county may require the owner or lessee of a designated facility in the municipality or county to collect the tax for ... Revenue from the tax imposed under this subchapter shall be deposited in the venue project fund of the municipality or county imposing the tax. Added ... Last modified: August 11, 2007 |
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