reglab/housing_qa huggingface dataset:
TX Loc Govt Code § 334.114 (2021)
2021 Texas Statutes|Local Government Code|Title 10 - Parks and Other Recreational and Cultural Resources|Subtitle C - Parks and Other Recreational and Cultural Resources Provisions Applying to More Than One Type of Local Government|Chapter 334 - Sports and Community Venues|Subchapter E. Short-Term Motor Vehicle Rental Tax|Section 334.114. Collection Procedures on Purchase of Motor Vehicle Rental Business

Sec. 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 successor to the seller or the seller's assignee shall withhold an amount of the purchase price sufficient to pay the amount of tax due until the seller provides a receipt by a person designated by the municipality or county to provide the receipt showing that the amount has been paid or a certificate showing that no tax is due.(b)  The purchaser of a motor vehicle rental business who fails to withhold an amount of the purchase price as required by this section is liable for the amount required to be withheld to the extent of the value of the purchase price.(c)  The purchaser of a motor vehicle rental business may request that the person designated by the municipality or county to provide a receipt under Subsection (a) issue a certificate stating that no tax is due or issue a statement of the amount required to be paid before a certificate may be issued.  The person designated by the municipality or county shall issue the certificate or statement not later than the 60th day after the date the person receives the request.(d)  If the person designated by the municipality or county to provide a receipt under Subsection (a) fails to issue the certificate or statement within the period provided by Subsection (c), the purchaser is released from the obligation to withhold the purchase price or pay the amount due.|Added by Acts 1997, 75th Leg., ch. 551, Sec. 1, eff. Sept. 1, 1997.|
TX Loc Govt Code § 334.115 (2021)
2021 Texas Statutes|Local Government Code|Title 10 - Parks and Other Recreational and Cultural Resources|Subtitle C - Parks and Other Recreational and Cultural Resources Provisions Applying to More Than One Type of Local Government|Chapter 334 - Sports and Community Venues|Subchapter E. Short-Term Motor Vehicle Rental Tax|Section 334.115. Deposit of Tax Revenue

Sec. 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 by Acts 1997, 75th Leg., ch. 551, Sec. 1, eff. Sept. 1, 1997.|
TX Loc Govt Code § 334.151 (2021)
2021 Texas Statutes|Local Government Code|Title 10 - Parks and Other Recreational and Cultural Resources|Subtitle C - Parks and Other Recreational and Cultural Resources Provisions Applying to More Than One Type of Local Government|Chapter 334 - Sports and Community Venues|Subchapter F. Admissions Tax|Section 334.151. Tax Authorized

Sec. 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 an approved venue project in the municipality or county for which the municipality or county has issued bonds to plan, acquire, establish, develop, construct, or renovate the approved venue project.(b)  The municipality or county may not impose the tax under this subchapter for admission to an event at a venue that is not an approved venue project or for which the municipality or county has not issued bonds to plan, acquire, establish, develop, construct, or renovate the approved venue project.(c)  A municipality or county may impose a tax under this subchapter only if:(1)  an approved venue project is or will be located in the municipality or county;  and(2)  the tax is approved at an election held under Section 334.024.|Added by Acts 1997, 75th Leg., ch. 551, Sec. 1, eff. Sept. 1, 1997.|
TX Loc Govt Code § 334.152 (2021)
2021 Texas Statutes|Local Government Code|Title 10 - Parks and Other Recreational and Cultural Resources|Subtitle C - Parks and Other Recreational and Cultural Resources Provisions Applying to More Than One Type of Local Government|Chapter 334 - Sports and Community Venues|Subchapter F. Admissions Tax|Section 334.152. Tax Rate

Sec. 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 approved venue.(b)  The amount of the tax may be imposed at any uniform percentage not to exceed 10 percent of the price of the ticket sold as admission to an event held at an approved venue.(c)  The ballot proposition at the election held to adopt the tax must specify the maximum rate of the tax to be adopted.(d)  The municipality by ordinance or the county by order may repeal or decrease the rate of the tax imposed under this subchapter.|Added by Acts 1997, 75th Leg., ch. 551, Sec. 1, eff. Sept. 1, 1997.|
TX Loc Govt Code § 334.153 (2021)
2021 Texas Statutes|Local Government Code|Title 10 - Parks and Other Recreational and Cultural Resources|Subtitle C - Parks and Other Recreational and Cultural Resources Provisions Applying to More Than One Type of Local Government|Chapter 334 - Sports and Community Venues|Subchapter F. Admissions Tax|Section 334.153. Rate Increase

Sec. 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 subchapter may by ordinance or order increase the rate of the tax to the maximum percentage allowed by this subchapter if the increase is approved by a majority of the registered voters of that municipality or county voting at an election called and held for that purpose.(b)  The ballot for an election to increase the rate of the tax shall be printed to permit voting for or against the proposition:  "The increase of the admissions tax for the purpose of financing _______ (insert description of venue project) to a maximum rate of ________ percent of the price of each ticket sold as admission to an event held at an approved venue (insert new maximum rate not to exceed 10 percent of the price of each ticket sold as admission to an event held at an approved venue)."|Added by Acts 1997, 75th Leg., ch. 551, Sec. 1, eff. Sept. 1, 1997.|
TX Loc Govt Code § 334.154 (2021)
2021 Texas Statutes|Local Government Code|Title 10 - Parks and Other Recreational and Cultural Resources|Subtitle C - Parks and Other Recreational and Cultural Resources Provisions Applying to More Than One Type of Local Government|Chapter 334 - Sports and Community Venues|Subchapter F. Admissions Tax|Section 334.154. Collection

Sec. 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 county 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 admissions price, and the tax is a part of the admissions price, a debt owed to the owner or lessee of the approved venue project by the person admitted, and recoverable at law in the same manner as the admissions charge.(c)  The tax imposed by this subchapter is not an occupation tax imposed on the owner or lessee of the approved venue project.|Added by Acts 1997, 75th Leg., ch. 551, Sec. 1, eff. Sept. 1, 1997.|
TX Loc Govt Code § 334.155 (2021)
2021 Texas Statutes|Local Government Code|Title 10 - Parks and Other Recreational and Cultural Resources|Subtitle C - Parks and Other Recreational and Cultural Resources Provisions Applying to More Than One Type of Local Government|Chapter 334 - Sports and Community Venues|Subchapter F. Admissions Tax|Section 334.155. Effective Date and Ending Date of Tax

Sec. 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 imposing the tax or changing the rate.(b)  A municipality or county may impose a tax under this subchapter only if the municipality or county issues bonds or other obligations under Section 334.043.  The municipality or county may impose the tax only while those bonds or other obligations are outstanding and unpaid.|Added by Acts 1997, 75th Leg., ch. 551, Sec. 1, eff. Sept. 1, 1997.|
TX Loc Govt Code § 334.156 (2021)
2021 Texas Statutes|Local Government Code|Title 10 - Parks and Other Recreational and Cultural Resources|Subtitle C - Parks and Other Recreational and Cultural Resources Provisions Applying to More Than One Type of Local Government|Chapter 334 - Sports and Community Venues|Subchapter F. Admissions Tax|Section 334.156. Collection of Tax

Sec. 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 by the municipality or county imposing the tax.(b)  A municipality by ordinance or a county by order may prescribe penalties, including interest charges, for failure to keep records required by the municipality or county, to report when required, or to pay the tax when due.  The attorney acting for the municipality or county may bring suit against a person who fails to collect a tax under this subchapter and to pay it over to the municipality or county as required.(c)  A municipality by ordinance or a county by order may permit a person who is required to collect a tax under this subchapter to retain a percentage of the amount collected and required to be reported as reimbursement to the person for the costs of collecting the tax.  The municipality or county may provide that the person may retain the amount only if the person pays the tax and files reports as required by the municipality or county.|Added by Acts 1997, 75th Leg., ch. 551, Sec. 1, eff. Sept. 1, 1997.|
TX Loc Govt Code § 334.157 (2021)
2021 Texas Statutes|Local Government Code|Title 10 - Parks and Other Recreational and Cultural Resources|Subtitle C - Parks and Other Recreational and Cultural Resources Provisions Applying to More Than One Type of Local Government|Chapter 334 - Sports and Community Venues|Subchapter F. Admissions Tax|Section 334.157. Deposit of Tax Revenue

Sec. 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 by Acts 1997, 75th Leg., ch. 551, Sec. 1, eff. Sept. 1, 1997.|
TX Loc Govt Code § 334.201 (2021)
2021 Texas Statutes|Local Government Code|Title 10 - Parks and Other Recreational and Cultural Resources|Subtitle C - Parks and Other Recreational and Cultural Resources Provisions Applying to More Than One Type of Local Government|Chapter 334 - Sports and Community Venues|Subchapter G. Parking Tax|Section 334.201. Event Parking Tax

Sec. 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 approved venue project.(b)  The municipality or county may impose the tax during a period beginning not more than three hours before and ending not more than three hours after the time an event in an approved venue project is scheduled to begin.  The municipality or county may not impose the tax under this subchapter during any other time.(b-1)  Notwithstanding Subsection (b), if the approved venue project consists of three or more separate but adjacent venue facilities, the municipality or county may impose the tax during any hours.(c)  A municipality or county may impose a tax under this subchapter only if the tax is approved at an election held under Section 334.024.|Added by Acts 1997, 75th Leg., ch. 551, Sec. 1, eff. Sept. 1, 1997.Amended by: Acts 2009, 81st Leg., R.S., Ch. 1031 (H.B. 4360), Sec. 2, eff. June 19, 2009.|
TX Loc Govt Code § 334.202 (2021)
2021 Texas Statutes|Local Government Code|Title 10 - Parks and Other Recreational and Cultural Resources|Subtitle C - Parks and Other Recreational and Cultural Resources Provisions Applying to More Than One Type of Local Government|Chapter 334 - Sports and Community Venues|Subchapter G. Parking Tax|Section 334.202. Tax Rate

Sec. 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 vehicle or is imposed as a percentage of the amount charged for event parking by the owner or lessee of the parking facility.(b)  Regardless of the method of imposition, the amount of the tax may not exceed $3 for each motor vehicle, except as provided by Subsection (b-1).(b-1)  A municipality with a population of more than 700,000 within a county with a population of more than one million adjacent to a county with a population of more than two million may impose the tax authorized by this subchapter at a rate not to exceed $5 for each motor vehicle.(c)  The ballot proposition at the election held to adopt the tax must specify the maximum rate of the tax to be adopted.(d)  The municipality by ordinance or the county by order may repeal or decrease the rate of the tax imposed under this section.|Added by Acts 1997, 75th Leg., ch. 551, Sec. 1, eff. Sept. 1, 1997.Amended by: Acts 2009, 81st Leg., R.S., Ch. 1031 (H.B. 4360), Sec. 3, eff. June 19, 2009.|
TX Loc Govt Code § 334.203 (2021)
2021 Texas Statutes|Local Government Code|Title 10 - Parks and Other Recreational and Cultural Resources|Subtitle C - Parks and Other Recreational and Cultural Resources Provisions Applying to More Than One Type of Local Government|Chapter 334 - Sports and Community Venues|Subchapter G. Parking Tax|Section 334.203. Rate Increase

Sec. 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 $3 a vehicle may by ordinance or order increase the rate of the tax to a maximum of $3 a vehicle if the increase is approved by a majority of the registered voters of that municipality or county voting at an election called and held for that purpose.(b)  The ballot for an election to increase the rate of the tax shall be printed to permit voting for or against the proposition:  "The increase of the parking tax for the purpose of financing _______ (insert description of venue project) to a maximum rate of _______ (insert new maximum rate not to exceed $3)."|Added by Acts 1997, 75th Leg., ch. 551, Sec. 1, eff. Sept. 1, 1997.Amended by: Acts 2009, 81st Leg., R.S., Ch. 1031 (H.B. 4360), Sec. 4, eff. June 19, 2009.|
TX Loc Govt Code § 334.2031 (2021)
2021 Texas Statutes|Local Government Code|Title 10 - Parks and Other Recreational and Cultural Resources|Subtitle C - Parks and Other Recreational and Cultural Resources Provisions Applying to More Than One Type of Local Government|Chapter 334 - Sports and Community Venues|Subchapter G. Parking Tax|Section 334.2031. Rate Increase in Certain Municipalities in Certain Populous Counties

Sec. 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 million that is adjacent to a county with a population of more than two million.(b)  A municipality that has adopted a tax under this subchapter at a rate of less than $5 a vehicle may by ordinance increase the rate of the tax to a maximum of $5 a vehicle if the increase is approved by a majority of the registered voters of the municipality voting at an election called and held for that purpose.(c)  The ballot for the election to increase the rate of the tax shall be printed to permit voting for or against the proposition: "The increase of the parking tax for the purpose of financing ______________________ (insert description of venue project) to a maximum rate of ______ (insert new maximum rate not to exceed $5)."|Added by Acts 2009, 81st Leg., R.S., Ch. 1031 (H.B. 4360), Sec. 5, eff. June 19, 2009.|
TX Loc Govt Code § 334.204 (2021)
2021 Texas Statutes|Local Government Code|Title 10 - Parks and Other Recreational and Cultural Resources|Subtitle C - Parks and Other Recreational and Cultural Resources Provisions Applying to More Than One Type of Local Government|Chapter 334 - Sports and Community Venues|Subchapter G. Parking Tax|Section 334.204. Collection

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.|
TX Loc Govt Code § 334.205 (2021)
2021 Texas Statutes|Local Government Code|Title 10 - Parks and Other Recreational and Cultural Resources|Subtitle C - Parks and Other Recreational and Cultural Resources Provisions Applying to More Than One Type of Local Government|Chapter 334 - Sports and Community Venues|Subchapter G. Parking Tax|Section 334.205. Effective Date and Ending Date of Tax

Sec. 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 imposing the tax or changing the rate.(b)  A municipality or county may impose a tax under this subchapter only if the municipality or county issues bonds or other obligations under Section 334.043.  The municipality or county may impose the tax only while those bonds or other obligations are outstanding and unpaid.|Added by Acts 1997, 75th Leg., ch. 551, Sec. 1, eff. Sept. 1, 1997.|
TX Loc Govt Code § 334.206 (2021)
2021 Texas Statutes|Local Government Code|Title 10 - Parks and Other Recreational and Cultural Resources|Subtitle C - Parks and Other Recreational and Cultural Resources Provisions Applying to More Than One Type of Local Government|Chapter 334 - Sports and Community Venues|Subchapter G. Parking Tax|Section 334.206. Collection of Tax

Sec. 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 by the municipality or county imposing the tax.(b)  A municipality by ordinance or a county by order may prescribe penalties, including interest charges, for failure to keep records required by the municipality or county, to report when required, or to pay the tax when due.  The attorney acting for the municipality or county may bring suit against a person who fails to collect a tax under this subchapter and to pay it over to the municipality or county as required.(c)  A municipality by ordinance or a county by order may permit a person who is required to collect a tax under this subchapter to retain a percentage of the amount collected and required to be reported as reimbursement to the person for the costs of collecting the tax.  The municipality or county may provide that the person may retain the amount only if the person pays the tax and files reports as required by the municipality or county.|Added by Acts 1997, 75th Leg., ch. 551, Sec. 1, eff. Sept. 1, 1997.|
TX Loc Govt Code § 334.207 (2021)
2021 Texas Statutes|Local Government Code|Title 10 - Parks and Other Recreational and Cultural Resources|Subtitle C - Parks and Other Recreational and Cultural Resources Provisions Applying to More Than One Type of Local Government|Chapter 334 - Sports and Community Venues|Subchapter G. Parking Tax|Section 334.207. Deposit of Tax Revenue

Sec. 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 by Acts 1997, 75th Leg., ch. 551, Sec. 1, eff. Sept. 1, 1997.|
TX Loc Govt Code § 334.251 (2021)
2021 Texas Statutes|Local Government Code|Title 10 - Parks and Other Recreational and Cultural Resources|Subtitle C - Parks and Other Recreational and Cultural Resources Provisions Applying to More Than One Type of Local Government|Chapter 334 - Sports and Community Venues|Subchapter H. Hotel Occupancy Taxes|Section 334.251. Definition

Sec. 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. 1, 1997.|
TX Loc Govt Code § 334.2515 (2021)
2021 Texas Statutes|Local Government Code|Title 10 - Parks and Other Recreational and Cultural Resources|Subtitle C - Parks and Other Recreational and Cultural Resources Provisions Applying to More Than One Type of Local Government|Chapter 334 - Sports and Community Venues|Subchapter H. Hotel Occupancy Taxes|Section 334.2515. Application

Sec. 334.2515.  APPLICATION.  Except as provided by Sections 334.2516 and 334.2518, this subchapter does not apply to the financing of a venue project that is:(1)  an area described by Section 334.001(4)(C);(2)  an area or facility that is part of a municipal parks and recreation system as described by Section 334.001(4)(D);(3)  a project described by Section 334.001(4)(E), except for a project described by Section 334.001(4)(A); or(4)  a facility described by Section 334.001(4)(G).|Added by Acts 1999, 76th Leg., ch. 784, Sec. 4, eff. June 18, 1999.  Amended by Acts 2001, 77th Leg., ch. 660, Sec. 1, eff. June 13, 2001;  Acts 2001, 77th Leg., ch. 1044, Sec. 4, eff. Sept. 1, 2001;  Acts 2003, 78th Leg., ch. 1276, Sec. 12.006, eff. Sept. 1, 2003.Amended by: Acts 2017, 85th Leg., R.S., Ch. 785 (H.B. 2445), Sec. 3, eff. June 15, 2017.Acts 2021, 87th Leg., R.S., Ch. 977 (S.B. 2181), Sec. 1, eff. September 1, 2021.|
TX Loc Govt Code § 334.2516 (2021)
2021 Texas Statutes|Local Government Code|Title 10 - Parks and Other Recreational and Cultural Resources|Subtitle C - Parks and Other Recreational and Cultural Resources Provisions Applying to More Than One Type of Local Government|Chapter 334 - Sports and Community Venues|Subchapter H. Hotel Occupancy Taxes|Section 334.2516. Use of Revenue by Certain Municipalities for Certain Purposes

Sec. 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 by the 2000 federal decennial census; and(3)  acquires by purchase or lease with a term of not less than 20 years an interest in real property that by the terms of the acquisition is required to be maintained as park property.(b)  A municipality may use revenue under this subchapter to acquire, construct, improve, and equip a venue project that is a convention center facility or related infrastructure to be constructed on real property described by Subsection (a)(3).  In addition, the municipality may pledge the revenue to the payment of bonds or other obligations the municipality issues to finance the convention center facility infrastructure.|Added by Acts 2001, 77th Leg., ch. 660, Sec. 2 and Acts 2001, 77th Leg., ch. 1044, Sec. 5, eff. Sept. 1, 2001.Amended by: Acts 2009, 81st Leg., R.S., Ch. 264 (H.B. 2032), Sec. 2, eff. May 30, 2009.|
TX Loc Govt Code § 334.2517 (2021)
2021 Texas Statutes|Local Government Code|Title 10 - Parks and Other Recreational and Cultural Resources|Subtitle C - Parks and Other Recreational and Cultural Resources Provisions Applying to More Than One Type of Local Government|Chapter 334 - Sports and Community Venues|Subchapter H. Hotel Occupancy Taxes|Section 334.2517. Use of Revenue for Certain Purposes

Sec. 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. 5, eff. June 2, 2003.|