Sec. 3846.351. EVENT ADMISSIONS TAX AUTHORIZED. (a) The district by order may impose a tax on each ticket sold as admission to an event held at a venue project in the district for which the district has issued bonds or undertaken a contractual obligation to reimburse costs expended to plan, acquire, establish, develop, construct, or renovate the venue project.
(b) The district may not impose the tax for admission to an event at a venue that is not a community venue project or for which the district has not issued bonds or entered into a contractual obligation to reimburse costs expended to plan, acquire, establish, develop, construct, or renovate the venue project.
(c) The district may impose the tax only if a venue project is or will be located in the district.
Added by Acts 2009, 81st Leg., R.S., Ch. 87 (S.B. 1969), Sec. 21.038, eff. September 1, 2009.
Section: Previous 3846.262 3846.263 3846.264 3846.265 3846.301 3846.302 3846.303 3846.351 3846.352 3846.353 3846.354 3846.401 3846.402 3846.403 3846.404 NextLast modified: September 28, 2016