reglab/housing_qa huggingface dataset:
TX Loc Govt Code § 334.0855 (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 D. Sales and Use Tax|Section 334.0855. Imposition in Certain Municipalities and Counties

Sec. 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)  county that is included within the boundaries of a regional transportation authority created under Chapter 452, Transportation Code.(b)  If the adoption or increase of the tax under this subchapter would otherwise result under Section 334.085 in the reduction of the tax rate of the transportation authority, the election to approve or increase the tax under this subchapter is to be treated for all purposes as an election to withdraw from the authority in accordance with and subject to Subchapter Q, Chapter 452, Transportation Code.(c)  The ballot language at an election to which this section applies must clearly state that the adoption or increase of the tax under this subchapter will result in the withdrawal of the municipality or county from the transportation authority.(d)  A municipality or county subject to this section that votes to adopt or increase the tax under this subchapter may not impose that tax before the date on which the municipality's or county's financial obligations to the authority are satisfied in accordance with Subchapter Q, Chapter 452, Transportation Code.|Added by Acts 1997, 75th Leg., ch. 551, Sec. 1, eff. Sept. 1, 1997.|
TX Loc Govt Code § 334.086 (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 D. Sales and Use Tax|Section 334.086. Imposition of Tax

Sec. 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 the municipality or county at the rate approved at the election.(b)  There is also imposed an excise tax on the use, storage, or other consumption in the municipality or county of tangible personal property purchased, leased, or rented from a retailer during the period that the tax is effective in the municipality or county.  The rate of the excise tax is the same as the rate of the sales tax portion of the tax and is applied to the sale price of the tangible personal property.|Added by Acts 1997, 75th Leg., ch. 551, Sec. 1, eff. Sept. 1, 1997.|
TX Loc Govt Code § 334.087 (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 D. Sales and Use Tax|Section 334.087. Effective Date of Tax

Sec. 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 the expiration of the first complete quarter occurring after the date on which the comptroller receives a notice of the results of the election adopting or increasing the tax or of the ordinance or order decreasing the tax.|Added by Acts 1997, 75th Leg., ch. 551, Sec. 1, eff. Sept. 1, 1997.|
TX Loc Govt Code § 334.088 (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 D. Sales and Use Tax|Section 334.088. Deposit of Tax Revenues

Sec. 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 by Acts 1997, 75th Leg., ch. 551, Sec. 1, eff. Sept. 1, 1997.|
TX Loc Govt Code § 334.089 (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 D. Sales and Use Tax|Section 334.089. Abolition of Tax

Sec. 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 notification to the comptroller by the municipality or county that the municipality or county has abolished the tax or that all bonds or other obligations of the municipality or county that are payable in whole or in part from money in the venue project fund, including any refunding bonds or other obligations, have been paid in full or the full amount of money, exclusive of guaranteed interest, necessary to pay in full the bonds and other obligations has been set aside in a trust account dedicated to the payment of the bonds and other obligations.(b)  The municipality or county shall notify the comptroller of the expiration of the tax not later than the 60th day before the expiration date.|Added by Acts 1997, 75th Leg., ch. 551, Sec. 1, eff. Sept. 1, 1997.|
TX Loc Govt Code § 334.101 (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 334.101. Definitions

Sec. 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 passenger car, van, station wagon, sports utility vehicle, and truck.  The term does not include a:(A)  trailer, semitrailer, house trailer, truck having a manufacturer's rating of more than one-half ton, or road-building machine;(B)  device moved only by human power;(C)  device used exclusively on stationary rails or tracks;(D)  farm machine;  or(E)  mobile office.(2)  "Rental" means an agreement by the owner of a motor vehicle to authorize for not longer than 30 days the exclusive use of that vehicle to another for consideration.(3)  "Place of business of the owner" means an established outlet, office, or location operated by the owner of a motor vehicle or the owner's agent or employee for the purpose of renting motor vehicles and includes any location at which three or more rentals are made during a year.(b)  Except as provided by Subsection (a), words used in this subchapter and defined by Chapter 152, Tax Code, have the meanings assigned by Chapter 152, Tax Code.|Added by Acts 1997, 75th Leg., ch. 551, Sec. 1, eff. Sept. 1, 1997.|
TX Loc Govt Code § 334.1015 (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 334.1015. Application

Sec. 334.1015.  APPLICATION.  (a)  Except as provided by Subsection (b), 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 and recreation system.(b)  A municipality located on the international border may finance a venue project described by Section 334.001(4)(D) with the revenue from a tax imposed under this subchapter.|Added by Acts 1999, 76th Leg., ch. 784, Sec. 3, eff. June 18, 1999.Amended by: Acts 2017, 85th Leg., R.S., Ch. 785 (H.B. 2445), Sec. 2, eff. June 15, 2017.|
TX Loc Govt Code § 334.102 (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 334.102. Tax Authorized

Sec. 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 vehicle.(b)  A municipality by ordinance or a county by order may repeal or decrease the rate of a tax imposed under Subsection (a).(c)  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 § 334.103 (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 334.103. Short-Term Rental Tax

Sec. 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, not to exceed five percent, on the gross rental receipts from the rental in the municipality or county of a motor vehicle.(b)  The ballot proposition at the election held to adopt the tax must specify the maximum rate of the tax to be adopted.(c)  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 a rate not to exceed six percent on the gross rental receipts from the rental in the county of a motor vehicle.|Added by Acts 1997, 75th Leg., ch. 551, Sec. 1, eff. Sept. 1, 1997.  Amended by Acts 2003, 78th Leg., ch. 164, Sec. 1, eff. May 27, 2003.|
TX Loc Govt Code § 334.104 (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 334.104. Rate Increase

Sec. 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 five percent may by ordinance or order increase the rate of the tax to a maximum of five percent 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 motor vehicle rental tax for the purpose of financing _____ (insert description of venue project) to a maximum rate of _______ percent (insert new maximum rate not to exceed five percent)."|Added by Acts 1997, 75th Leg., ch. 551, Sec. 1, eff. Sept. 1, 1997.  Amended by Acts 2003, 78th Leg., ch. 164, Sec. 2, eff. May 27, 2003.|
TX Loc Govt Code § 334.1041 (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 334.1041. Rate Increase in Certain Populous Counties

Sec. 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 of more than one million.(b)  A county that has adopted a tax under this subchapter at a rate of less than six percent may by order increase the rate of the tax to a maximum of six percent if the increase is approved by a majority of the registered voters of the county 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 motor vehicle rental tax for the purpose of financing _________________ (insert description of venue project) to a maximum rate of ______ percent (insert new maximum rate not to exceed six percent)."|Added by Acts 2003, 78th Leg., ch. 164, Sec. 3, eff. May 27, 2003.|
TX Loc Govt Code § 334.105 (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 334.105. Computation of Tax

Sec. 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 or county.(b)  The owner shall add the short-term motor vehicle rental tax imposed by the municipality or county under this subchapter, if applicable, and the gross rental receipts tax imposed by Chapter 152, Tax Code, to the rental charge, and the sum of the taxes is a part of the rental charge, is a debt owed to the motor vehicle owner by the person renting the vehicle, and is recoverable at law in the same manner as the rental charge.|Added by Acts 1997, 75th Leg., ch. 551, Sec. 1, eff. Sept. 1, 1997.|
TX Loc Govt Code § 334.106 (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 334.106. Consummation of Rental

Sec. 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 1997, 75th Leg., ch. 551, Sec. 1, eff. Sept. 1, 1997.|
TX Loc Govt Code § 334.107 (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 334.107. Exemptions Applicable

Sec. 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. 551, Sec. 1, eff. Sept. 1, 1997.|
TX Loc Govt Code § 334.108 (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 334.108. Notice of Tax

Sec. 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:  "_______ (insert name of taxing municipality or county) requires that an additional tax of ____ percent (insert rate of tax) be imposed on each motor vehicle rental for the purpose of financing ______ (describe approved venue project)."|Added by Acts 1997, 75th Leg., ch. 551, Sec. 1, eff. Sept. 1, 1997.|
TX Loc Govt Code § 334.109 (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 334.109. Gross Receipts Presumed Subject to Tax

Sec. 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 imposed by this subchapter, except for gross receipts for which the owner has accepted in good faith a properly completed exemption certificate.|Added by Acts 1997, 75th Leg., ch. 551, Sec. 1, eff. Sept. 1, 1997.|
TX Loc Govt Code § 334.110 (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 334.110. Records

Sec. 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 the amount of:(1)  gross rental receipts received from the rental of the motor vehicle;  and(2)  the tax imposed under this subchapter and paid to the municipality or county on each motor vehicle used for rental purposes by the owner.(b)  Mileage records are not required.|Added by Acts 1997, 75th Leg., ch. 551, Sec. 1, eff. Sept. 1, 1997.|
TX Loc Govt Code § 334.111 (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 334.111. Failure to Keep Records

Sec. 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 by Section 334.110.(b)  An offense under this section is a misdemeanor punishable by a fine of not less than $25 or more than $500.|Added by Acts 1997, 75th Leg., ch. 551, Sec. 1, eff. Sept. 1, 1997.|
TX Loc Govt Code § 334.112 (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 334.112. Effective Date and Ending Date of Tax

Sec. 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 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 not impose the tax after those bonds or other obligations are paid in full.|Added by Acts 1997, 75th Leg., ch. 551, Sec. 1, eff. Sept. 1, 1997.|
TX Loc Govt Code § 334.113 (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 334.113. Tax Collection; Penalty

Sec. 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 municipality or county as provided by the ordinance or order 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.(c)  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.|Added by Acts 1997, 75th Leg., ch. 551, Sec. 1, eff. Sept. 1, 1997.|
TX Loc Govt Code § 334.1135 (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 334.1135. Reimbursement for Tax Collection Expenses

Sec. 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 subchapter one percent of the amount collected and required to be remitted as reimbursement to the person for the costs of collecting the tax.(b)  A person required to collect and remit the tax imposed under this subchapter is not entitled to reimbursement under Subsection (a) unless the municipality or county receives the amount required to be collected not later than the 15th day after the end of the collection period.  If the 15th day is on a weekend or holiday, the municipality or county must receive the amount required to be collected not later than the first working day after the 15th day.  If the person remits the amount required to be collected by mail, the date postmarked by the United States Postal Service is considered to be the date of receipt by the municipality or county.|Added by Acts 2001, 77th Leg., ch. 1044, Sec. 3, eff. Sept. 1, 2001.|