SUBCHAPTER A GENERAL PROVISIONS
- Texas Section 334.001 - Definitions
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...
- Texas Section 334.002 - Application To Certain Municipalities And Counties
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...
- Texas Section 334.003 - Application To Venue Constructed Under Other Law
(a) Except as provided by Subsection (b), a county or municipality may use this chapter for a venue project relating to a venue and related...
- Texas Section 334.004 - Other Uses Of Venue Permitted
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...
- Texas Section 334.005 - Specific Performance
(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...
- Texas Section 334.006 - Prohibition Against Tax Expansion
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,...
- Texas Section 334.007 - Restriction On Use Of Water Obtained As Result Of Acquisition Of Property
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...
- Texas Section 334.008 - Parks And Recreation System As Venue Project: Certain Counties
(a) A county that contains no incorporated territory of a municipality may provide for the planning, acquisition, establishment, development, construction, or renovation of a county...
- Texas Section 334.0082 - Venue Projects In Certain Municipalities
(a) This section applies only to a municipality that: (1) has a population of at least 176,000 that borders the Rio Grande, and that approved...
SUBCHAPTER B VENUE PROJECTS
- Texas Section 334.0083 - Venue Projects In Certain Counties
(a) In this section, "venue" has the meaning assigned by Section 334.001 and includes a tourism development project such as a park, aquarium, birding center,...
- Texas Section 334.021 - Resolution Authorizing Project
(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...
- Texas Section 334.022 - State Fiscal Impact Analysis
(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....
- Texas Section 334.023 - Appeal Of Comptroller Determination
(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...
- Texas Section 334.0235 - Transportation Authority Impact Analysis
(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...
- Texas Section 334.0236 - Appeal Of Authority Determination
(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...
- Texas Section 334.024 - Election
(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...
- Texas Section 334.0241 - Election On Use Of Ad Valorem Taxes
(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...
- Texas Section 334.0242 - Election On Use Of Taxes To Improve Or Maintain Venue Project
(a) Except as provided by Subsection (e), if one or more methods of financing have been approved at an election held under Section 334.024, the...
SUBCHAPTER C POWERS AND DUTIES
- Texas Section 334.025 - False And Misleading Campaign Material
(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...
- Texas Section 334.041 - General Powers
(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...
- Texas Section 334.0415 - Use Of Financing For Certain Projects
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...
- Texas Section 334.042 - Venue Project Fund
(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....
- Texas Section 334.0425 - Books, Records, And Papers
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...
- Texas Section 334.043 - Bonds And Other Obligations
(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...
- Texas Section 334.044 - Public Purpose Of Venue Project
(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...
SUBCHAPTER D SALES AND USE TAX
- Texas Section 334.045 - Public Square Or Municipal Park
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...
- Texas 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...
- Texas Section 334.082 - Tax Code Applicable
(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...
- Texas Section 334.083 - Tax Rate
(a) The rate of a tax adopted by a county under this subchapter must be one-eighth, one-fourth, three-eighths, or one-half of one percent. The rate...
- Texas Section 334.084 - Rate Increase
(a) A municipality that has adopted a sales and use tax under this subchapter at any rate, and a county that has adopted a sales...
- Texas Section 334.085 - Imposition In Municipality Or County With Other Taxing Authority
(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...
- Texas Section 334.0855 - Imposition In Certain Municipalities And Counties
(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)...
- Texas Section 334.086 - Imposition Of Tax
(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...
- Texas Section 334.087 - Effective Date Of Tax
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...
- Texas Section 334.088 - Deposit Of Tax Revenues
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...
SUBCHAPTER E SHORT-TERM MOTOR VEHICLE RENTAL TAX
- Texas Section 334.089 - Abolition Of Tax
(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...
- Texas Section 334.101 - Definitions
(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...
- Texas Section 334.1015 - Application
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...
- Texas 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...
- Texas Section 334.103 - Short-term Rental Tax
(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,...
- Texas Section 334.104 - Rate Increase
(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...
- Texas Section 334.1041 - Rate Increase In Certain Populous Counties
(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...
- Texas Section 334.105 - Computation Of Tax
(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...
- Texas Section 334.106 - Consummation Of Rental
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...
- Texas Section 334.107 - Exemptions Applicable
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....
- Texas Section 334.108 - Notice Of Tax
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:...
- Texas 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...
- Texas Section 334.110 - Records
(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...
- Texas Section 334.111 - Failure To Keep Records
(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...
- Texas Section 334.112 - Effective Date And Ending Date Of Tax
(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...
- Texas Section 334.113 - Tax Collection; Penalty
(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...
- Texas Section 334.1135 - Reimbursement For Tax Collection Expenses
(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...
- Texas Section 334.114 - Collection Procedures On Purchase Of Motor Vehicle Rental Business
(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...
SUBCHAPTER F ADMISSIONS TAX
- Texas Section 334.115 - Deposit Of Tax Revenue
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...
- Texas Section 334.151 - Tax Authorized
(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...
- Texas Section 334.152 - Tax Rate
(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...
- Texas Section 334.153 - Rate Increase
(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...
- Texas Section 334.154 - Collection
(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...
- Texas Section 334.155 - Effective Date And Ending Date Of Tax
(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...
- Texas Section 334.156 - Collection Of Tax
(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...
SUBCHAPTER G PARKING TAX
- Texas Section 334.157 - Deposit Of Tax Revenue
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...
- Texas Section 334.201 - Event Parking Tax
(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...
- Texas Section 334.202 - Tax Rate
(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...
- Texas Section 334.203 - Rate Increase
(a) Except as provided by Section 334.2031, a municipality or county that has adopted a tax under this subchapter at a rate of less than...
- Texas Section 334.2031 - Rate Increase In Certain Municipalities In Certain Populous Counties
(a) This section applies only to a municipality with a population of more than 700,000 within a county with a population of more than one...
- Texas Section 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...
- Texas Section 334.205 - Effective Date And Ending Date Of Tax
(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...
- Texas Section 334.206 - Collection Of Tax
(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...
SUBCHAPTER H HOTEL OCCUPANCY TAXES
- Texas Section 334.207 - Deposit Of Tax Revenue
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...
- Texas Section 334.251 - Definition
In this subchapter, "hotel" has the meaning assigned by Section 156.001, Tax Code. Added by Acts 1997, 75th Leg., ch. 551, Sec. 1, eff. Sept....
- Texas Section 334.2515 - Application
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...
- Texas Section 334.2516 - Use Of Revenue By Certain Municipalities For Certain Purposes
(a) This section applies only to a municipality that: (1) is located in three counties; (2) has a population of less than 130,000 as shown...
- Texas Section 334.2517 - Use Of Revenue For Certain Purposes
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, Sec....
- Texas Section 334.252 - Imposition Of Tax
(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...
- Texas Section 334.253 - Tax Code Applicable
(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...
- Texas Section 334.254 - Tax Rate
(a) Except as provided by Subsections (c) and (d), the tax authorized by this subchapter may be imposed by a municipality or county at any...
- Texas Section 334.255 - Rate Increase
(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...
- Texas Section 334.256 - Notice Of Tax
(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...
- Texas Section 334.257 - Effective Date And Ending Date Of Tax
(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...
SUBCHAPTER I FACILITY USE TAX
- Texas Section 334.258 - Deposit Of Tax Revenue
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...
- Texas Section 334.301 - Definition
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...
- Texas Section 334.302 - Tax Authorized
(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...
- Texas Section 334.303 - Tax Rate
(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...
- Texas Section 334.304 - Rate Increase
(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...
- Texas Section 334.305 - Collection
(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...
- Texas Section 334.306 - Effective Date And Ending Date Of Tax
(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...
- Texas Section 334.307 - Collection Of Tax
(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...
SUBCHAPTER J ATHLETIC EVENTS IN CERTAIN MUNICIPALITIES
- Texas Section 334.308 - Deposit Of Tax Revenue
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...
- Texas Section 334.351 - Definition
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,...
- Texas Section 334.352 - Application Of Subchapter
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...
- Texas Section 334.353 - Short-term Motor Vehicle Rental Tax
(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...
SUBCHAPTER K LIVESTOCK FACILITY USE TAX
- Texas Section 334.354 - Use Of Revenue
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)...
- Texas Section 334.401 - Definitions
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,...
- Texas Section 334.402 - Applicability
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...
- Texas Section 334.403 - Tax Authorized
(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...
- Texas Section 334.404 - Tax Rate
(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...
- Texas Section 334.405 - Increase In Maximum Tax Rate
(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...
- Texas Section 334.406 - Exemption
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...
- Texas Section 334.407 - Nature Of Tax
(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...
- Texas Section 334.408 - Effective Date Of Tax
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...
- Texas Section 334.409 - Collection Of Tax
(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...
- Texas Section 334.410 - Deposit Of Tax Revenue
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...