Sec. 334.204. COLLECTION. (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 the benefit of the municipality or county.
(b) An owner or lessee required to collect the tax under this section shall add the tax to the parking charge, and the tax is a part of the parking charge, a debt owed to the parking facility owner or lessee by the person parking, and recoverable at law in the same manner as the parking charge.
(c) The tax imposed by this subchapter is not an occupation tax imposed on the owner or lessee of the parking facility.
Added by Acts 1997, 75th Leg., ch. 551, Sec. 1, eff. Sept. 1, 1997.
Section: Previous 334.155 334.156 334.157 334.201 334.202 334.203 334.2031 334.204 334.205 334.206 334.207 334.251 334.2515 334.2516 334.2517 NextLast modified: September 28, 2016