reglab/housing_qa huggingface dataset:
TX Loc Govt Code § 334.2518 (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 334.2518. Use of Revenue by Certain Municipalities for Certain Park Facilities

Sec. 334.2518.  USE OF REVENUE BY CERTAIN MUNICIPALITIES FOR CERTAIN PARK FACILITIES.  (a)  This section applies only to a municipality that has a population of more than 1 million but less than 1.3 million.(b)  Subject to Subsection (c), a municipality to which this section applies may acquire, construct, and improve a venue project that is an amphitheater, arena, exhibit hall, music hall, or stadium located within a municipally owned park that is at least 100 acres in size and all or part of which is designated as a national historic landmark district, if the applicable type of facility is specifically listed in the ballot proposition for a venue project for the expansion of an existing convention center facility that primarily hosts conventions and has at least one million square feet of meeting space.(c)  A municipality may not spend more than 20 percent of the revenue from the convention center facility expansion venue project described by Subsection (b) for costs related to an amphitheater, arena, exhibit hall, music hall, or stadium located within a municipally owned park.|Added by Acts 2021, 87th Leg., R.S., Ch. 977 (S.B. 2181), Sec. 2, eff. September 1, 2021.|
TX Loc Govt Code § 334.252 (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 334.252. Imposition of Tax

Sec. 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 access, license, contract, or agreement, pays for the use or possession or for the right to the use or possession of a room that is in a hotel, costs $2 or more each day, and is ordinarily used for sleeping.(b)  A municipality or county may impose a tax under this subchapter only if:(1)  an approved venue project is or is planned to 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 § 334.253 (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 334.253. Tax Code Applicable

Sec. 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 subchapter except as inconsistent with this subchapter.(b)  Sections 352.002(c), 352.004, 352.0041, 352.005, and 352.007, Tax Code, govern the imposition, computation, administration, collection, and remittance of a county tax authorized under this subchapter except as inconsistent with this subchapter.(c)  The tax imposed by this subchapter is in addition to a tax imposed under Chapter 351 or 352, Tax Code.|Added by Acts 1997, 75th Leg., ch. 551, Sec. 1, eff. Sept. 1, 1997.|
TX Loc Govt Code § 334.254 (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 334.254. Tax Rate

Sec. 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 rate not to exceed two percent of the price paid for a room in a hotel.(b)  The ballot proposition at the election held to adopt the tax must specify:(1)  the maximum rate of the tax to be adopted; and(2)  the maximum combined hotel occupancy tax rate that would be imposed from all sources at any location in the  municipality or county, as applicable, if the rate proposed in the ballot proposition is adopted.(c)  Except as provided by Subsection (d), a county with a population of more than two million that is adjacent to a county with a population of more than one million may impose the tax authorized by this subchapter at any rate not to exceed three percent of the price paid for a room in a hotel.(d)  A municipality or county may not propose a hotel occupancy tax rate that would cause the combined hotel occupancy tax rate imposed from all sources at any location in the municipality or county, as applicable, to exceed 17 percent of the price paid for a room in a hotel.  The following are not included in calculating the combined tax rate under this subsection:(1)  an assessment for an improvement project described by Section 372.0035;(2)  an assessment authorized by Chapter 375; or(3)  a fee collected by a hotel to recover the cost of an assessment described by Subdivision (1) or (2).|Added by Acts 1997, 75th Leg., ch. 551, Sec. 1, eff. Sept. 1, 1997.  Amended by Acts 2003, 78th Leg., ch. 164, Sec. 4, eff. May 27, 2003.Amended by: Acts 2013, 83rd Leg., R.S., Ch. 966 (H.B. 1908), Sec. 3, eff. September 1, 2013.|
TX Loc Govt Code § 334.255 (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 334.255. Rate Increase

Sec. 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 order increase the rate of the tax to the maximum applicable rate 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 hotel occupancy tax for the purpose of financing __________ (insert description of venue project) to a maximum rate of ___________ percent (insert new maximum applicable rate). If approved, the maximum hotel occupancy tax rate imposed from all sources in ______ (insert name of municipality or county) would be _________ (insert the maximum combined hotel occupancy tax rate that would be imposed from all sources at any location in the municipality or county, as applicable, if the rate proposed in the ballot proposition is adopted) of the price paid for a room in a hotel."|Added by Acts 1997, 75th Leg., ch. 551, Sec. 1, eff. Sept. 1, 1997.Amended by: Acts 2013, 83rd Leg., R.S., Ch. 966 (H.B. 1908), Sec. 4, eff. September 1, 2013.|
TX Loc Govt Code § 334.256 (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 334.256. Notice of Tax

Sec. 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 location stating the applicable hotel occupancy tax rate collected by the hotel from the customer for the State of Texas (insert state rate of tax) and the tax rate and identity of each other taxing authority that has imposed a hotel occupancy tax for the room night (insert rate of tax).(b)  If a hotel charge is subject to any additional hotel occupancy taxes, the statement required by Subsection (a) must be modified to state each additional entity that imposes a hotel occupancy tax and the rate of that tax.|Added by Acts 1997, 75th Leg., ch. 551, Sec. 1, eff. Sept. 1, 1997.  Amended by Acts 2001, 77th Leg., ch. 1044, Sec. 6, eff. Sept. 1, 2001;  Acts 2003, 78th Leg., ch. 209, Sec. 89, eff. Oct. 1, 2003.|
TX Loc Govt Code § 334.257 (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 334.257. Effective Date and Ending Date of Tax

Sec. 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 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 before the first anniversary of the date the tax is imposed.  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 § 334.258 (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 334.258. Deposit of Tax Revenue

Sec. 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 by Acts 1997, 75th Leg., ch. 551, Sec. 1, eff. Sept. 1, 1997.|
TX Loc Govt Code § 334.301 (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 I. Facility Use Tax|Section 334.301. Definition

Sec. 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 or a major league baseball team or any other professional team.|Added by Acts 1997, 75th Leg., ch. 551, Sec. 1, eff. Sept. 1, 1997.|
TX Loc Govt Code § 334.302 (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 I. Facility Use Tax|Section 334.302. Tax Authorized

Sec. 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 plays a professional sports game in 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 facility use tax under this subchapter for a professional sports game 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 § 334.303 (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 I. Facility Use Tax|Section 334.303. Tax Rate

Sec. 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 the member plays at the approved venue project.(b)  The amount of the tax may be imposed at any uniform monetary amount not to exceed $5,000 a game.(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 § 334.304 (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 I. Facility Use Tax|Section 334.304. Rate Increase

Sec. 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 or order increase the rate of the tax to a maximum of $5,000 a game 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 facility use tax for the purpose of financing _______ (insert description of venue project) to a maximum rate of ________ a game (insert new maximum rate not to exceed $5,000)."|Added by Acts 1997, 75th Leg., ch. 551, Sec. 1, eff. Sept. 1, 1997.|
TX Loc Govt Code § 334.305 (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 I. Facility Use Tax|Section 334.305. Collection

Sec. 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 county to collect the tax for the benefit of the municipality or county.(b)  The tax imposed by this subchapter is a debt owed to the owner or lessee of the approved venue project by the team member and recoverable at law.(c)  The tax imposed by this subchapter is not an occupation tax imposed on the owner or lessee of the approved venue project or on the professional sports team member.|Added by Acts 1997, 75th Leg., ch. 551, Sec. 1, eff. Sept. 1, 1997.|
TX Loc Govt Code § 334.306 (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 I. Facility Use Tax|Section 334.306. Effective Date and Ending Date of Tax

Sec. 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 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 § 334.307 (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 I. Facility Use Tax|Section 334.307. Collection of Tax

Sec. 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 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 § 334.308 (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 I. Facility Use Tax|Section 334.308. Deposit of Tax Revenue

Sec. 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 by Acts 1997, 75th Leg., ch. 551, Sec. 1, eff. Sept. 1, 1997.|
TX Loc Govt Code § 334.351 (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 J. Athletic Events in Certain Municipalities|Section 334.351. Definition

Sec. 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, Sec. 1, eff. Sept. 1, 1997.|
TX Loc Govt Code § 334.352 (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 J. Athletic Events in Certain Municipalities|Section 334.352. Application of Subchapter

Sec. 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 States.|Added by Acts 1997, 75th Leg., ch. 551, Sec. 1, eff. Sept. 1, 1997.|
TX Loc Govt Code § 334.353 (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 J. Athletic Events in Certain Municipalities|Section 334.353. Short-Term Motor Vehicle Rental Tax

Sec. 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 the municipality of a motor vehicle.(b)  The municipality may impose the tax only if the tax is approved at an election called and held for that purpose.(c)  Except as otherwise provided by this subchapter, Subchapter E applies to the tax imposed under this subchapter.|Added by Acts 1997, 75th Leg., ch. 551, Sec. 1, eff. Sept. 1, 1997.|
TX Loc Govt Code § 334.354 (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 J. Athletic Events in Certain Municipalities|Section 334.354. Use of Revenue

Sec. 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)  operate one or more athletic events in the municipality;  and(3)  pay costs associated with an athletic event in the municipality, including paying the costs of planning, acquiring, establishing, developing, advertising, promoting, conducting, sponsoring, or otherwise supporting the event.|Added by Acts 1997, 75th Leg., ch. 551, Sec. 1, eff. Sept. 1, 1997.|
TX Loc Govt Code § 334.401 (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 K. Livestock Facility Use Tax|Section 334.401. Definitions

Sec. 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, county fairs, or similar events.(2)  "Event" means a rodeo or an agricultural, equestrian or livestock show, fair, competition, exhibition, or sale held on one or more consecutive days under the auspices of one or more presenting or sponsoring organizations.(3)  "Stall or pen" means an enclosure or designated space and tie point for the purpose of housing or holding livestock.|Added by Acts 2003, 78th Leg., ch. 672, Sec. 1, eff. June 20, 2003.|
TX Loc Govt Code § 334.402 (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 K. Livestock Facility Use Tax|Section 334.402. Applicability

Sec. 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 or more are located;  or(2)  a municipality for which the majority of the population is located in a county described by Subdivision (1).|Added by Acts 2003, 78th Leg., ch. 672, Sec. 1, eff. June 20, 2003.|