reglab/statecodes huggingface dataset:
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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 2.1 million adjacent to a county with a population of more than 2.5 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.
Acts 2023, 88th Leg., R.S., Ch. 644 (H.B. 4559), Sec. 171, eff. September 1, 2023.
2023 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.
2023 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 2.1 million that is adjacent to a county with a population of more than 2.5 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.
Amended by:
Acts 2023, 88th Leg., R.S., Ch. 644 (H.B. 4559), Sec. 172, eff. September 1, 2023.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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 1.3 million but less than 1.4 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.
Amended by:
Acts 2023, 88th Leg., R.S., Ch. 644 (H.B. 4559), Sec. 173, eff. September 1, 2023.
2023 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.
2023 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.
2023 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 2.5 million that is adjacent to a county with a population of more than 2.1 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.
Acts 2023, 88th Leg., R.S., Ch. 644 (H.B. 4559), Sec. 174, eff. September 1, 2023.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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 334.403. Tax Authorized

Sec. 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 a designated facility in that municipality or county for which the municipality or county has issued bonds to plan, acquire, establish, develop, construct, or renovate.
(b)  The municipality or county may impose the facility use tax under this subchapter only at a designated facility that is an approved venue project.
(c)  A municipality or county may impose a tax under this subchapter only if:
(1)  the municipality or county issues bonds or other obligations under Section 334.043, and those bonds or other obligations are outstanding and unpaid;  and
(2)  the tax is approved at an election held under Section 334.024.
Added by Acts 2003, 78th Leg., ch. 672, Sec. 1, eff. June 20, 2003.
2023 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 334.404. Tax Rate

Sec. 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 be imposed at any uniform amount not to exceed $20 for each event.
(c)  The ballot proposition at the election held to adopt the tax must specify the maximum amount of the tax to be adopted.
(d)  Different tax rates may be imposed based on the duration of an event, except that the rate must be uniform for each event of similar duration and the rate may not exceed the maximum rate adopted by the voters.
(e)  The municipality or the county may repeal, decrease, and increase the rates of the tax imposed under this subchapter, except that the tax may not be imposed at a rate exceeding the maximum rate adopted by the voters.
Added by Acts 2003, 78th Leg., ch. 672, Sec. 1, eff. June 20, 2003.
2023 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 334.405. Increase in Maximum Tax Rate

Sec. 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 event, the municipality or county may call an election for the approval of the voters to increase the maximum tax rate.  If a majority of the votes cast at the election approve the new rate, the municipality or county may increase the rate of the tax to the maximum rate approved.
(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 the designated facility) to a maximum rate of __________ per event (insert new maximum rate not to exceed $20)."
Added by Acts 2003, 78th Leg., ch. 672, Sec. 1, eff. June 20, 2003.
2023 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 334.406. Exemption

Sec. 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 of stalls or pens at a designated facility by livestock at a county junior livestock show.
Added by Acts 2003, 78th Leg., ch. 672, Sec. 1, eff. June 20, 2003.
2023 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 334.407. Nature of Tax

Sec. 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 of the designated facility and is recoverable at law.
(b)  The tax imposed by this subchapter is not an occupation tax imposed on the owner or lessee of the designated facility, the user or the sublessee of the designated facility, the livestock, or the owner of the livestock.
Added by Acts 2003, 78th Leg., ch. 672, Sec. 1, eff. June 20, 2003.
2023 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 334.408. Effective Date of Tax

Sec. 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 the tax or changing the rate.
Added by Acts 2003, 78th Leg., ch. 672, Sec. 1, eff. June 20, 2003.
2023 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 334.409. Collection of Tax

Sec. 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 the benefit of the municipality or county.
(b)  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.
(c)  For a tax imposed under this subchapter, a municipality or county 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.  An 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 the tax to the municipality or county as required.
(d)  A municipality or county 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 2003, 78th Leg., ch. 672, Sec. 1, eff. June 20, 2003.