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 B. Venue Projects › Section 334.0242. Election on Use of Taxes to Improve or Maintain Venue Project

Sec. 334.0242.  ELECTION ON USE OF TAXES TO IMPROVE OR MAINTAIN VENUE PROJECT.  (a)  Except as provided by Subsection (e), if one or more methods of financing have been approved at an election held under Section 334.024, the governing body of the municipality or county imposing the method may order an election on the question of approving the use of revenue derived from one or more approved methods to finance a related venue project.
(b)  The ballot at the election held under this section must be printed to permit voting for or against the proposition:
"Authorizing __________ (insert name of municipality or county) to use an amount not to exceed __________ (insert percentage of tax revenue or dollar amount of revenue to be used for each type of tax) of the revenue derived from the __________ (insert each type of tax) tax, to finance the __________ (describe the related venue project and its relation to the previously approved venue project)."
(c)  If a majority of the votes cast at an election held under this section approve the proposition, the municipality or county may use the revenue to finance the related venue project described in the proposition.
(d)  At an election held under this section, the municipality or county may not change the rate of the tax or the method of financing previously authorized under Section 334.024.
(e)  This section does not authorize the municipality or county to use revenue from a hotel occupancy tax under Subchapter H.
Added by Acts 2007, 80th Leg., R.S., Ch. 869 (H.B. 1524), Sec. 2, eff. June 15, 2007.
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 B. Venue Projects › Section 334.025. False and Misleading Campaign Material

Sec. 334.025.  FALSE AND MISLEADING CAMPAIGN MATERIAL.  (a)  In this section, "campaign material" means a communication supporting or opposing the authorization of a venue project that:
(1)  in return for consideration, is published in a newspaper, magazine, or other periodical or is broadcast by radio or television;  or
(2)  appears in a pamphlet, circular, flier, billboard or other sign, bumper sticker, or similar form of written communication.
(b)  A person may not print, broadcast, or publish, or cause to be printed, broadcast, or published, campaign material that contains false and misleading information.
(c)  An individual may file a complaint with the Texas Ethics Commission in accordance with Subchapter E, Chapter 571, Government Code, alleging a violation of Subsection (b).  The commission may impose a penalty in accordance with Chapter 571, Government Code, if the commission determines that the campaign materials contain false and misleading information.
(d)  Notwithstanding any other law, the Texas Ethics Commission has jurisdiction to consider and investigate a complaint filed under this section and to impose a penalty.
Added by Acts 2001, 77th Leg., ch. 1044, Sec. 2, eff. Sept. 1, 2001.
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 C. Powers and Duties › Section 334.041. General Powers

Sec. 334.041.  GENERAL POWERS.  (a)  A municipality or county may perform any act necessary to the full exercise of the municipality's or county's powers under this chapter.
(b)  A municipality or county may acquire, sell, lease, convey, or otherwise dispose of property or an interest in property, including an approved venue project, under terms and conditions determined by the municipality or county.  In a transaction with another public entity that is made as provided by this subsection, the public purpose found by the legislature under Section 334.044 is adequate consideration for the municipality or county and the other public entity.
(c)  A municipality or county may contract with a public or private person, including a sports team, club, organization, or other entity to:
(1)  plan, acquire, establish, develop, construct, or renovate an approved venue project;  or
(2)  perform any other act the municipality or county is authorized to perform under this chapter, other than conducting an election under this chapter.
(d)  A municipality or county may contract with or enter into an interlocal agreement with a school district, junior or community college district, or an institution of higher education as defined by Section 61.003, Education Code, for a purpose described by Subsection (c).  The contract or interlocal agreement may provide for joint ownership and operation or joint use.
(e)  The competitive bidding laws, including Chapter 271, do not apply to the planning, acquisition, establishment, development, construction, or renovation of an approved venue project under this chapter.
(f)  A municipality or county may not use revenue derived from ad valorem taxes to construct, operate, maintain, or renovate a venue that is part of an approved venue project.  This provision does not apply to:
(1)  a venue authorized under Section 334.001(4)(D) or (F); or
(2)  a county or municipality for which the use of revenue derived from ad valorem taxes to finance a venue project is approved at an election held under Section 334.0241.
Added by Acts 1997, 75th Leg., ch. 551, Sec. 1, eff. Sept. 1, 1997.  Amended by Acts 2003, 78th Leg., ch. 189, Sec. 2, eff. June 2, 2003.
Amended by:
Acts 2005, 79th Leg., Ch. 421 (S.B. 1730), Sec. 2, eff. June 17, 2005.
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 C. Powers and Duties › Section 334.0415. Use of Financing for Certain Projects

Sec. 334.0415.  USE OF FINANCING FOR CERTAIN PROJECTS.  Notwithstanding any other provision of this chapter, a municipality or county, or an entity created by or acting on behalf of or in conjunction with a municipality or county, that contracts with a professional sports team or the team's owner or representative on or before November 1, 1998, for the team to relocate and play at an arena, coliseum, or stadium in the municipality or county may not use any method of financing authorized by this chapter to finance the acquisition or construction of the arena, coliseum, or stadium if the team is playing under an existing contract and is located in another arena, coliseum, or stadium owned by a different municipality or county in this state unless the governing body of that different municipality or county consents to the contract.
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 C. Powers and Duties › Section 334.042. Venue Project Fund

Sec. 334.042.  VENUE PROJECT FUND.  (a)  A municipality or county in which an approved venue project is located shall establish by resolution a fund known as the venue project fund.  The municipality or county shall establish separate accounts within the fund for the various revenue sources.
(b)  The municipality or county shall deposit into the venue project fund:
(1)  the proceeds of any tax imposed by the municipality or county under this chapter;
(2)  all revenue from the sale of bonds or other obligations by the municipality or county under this chapter;  and
(3)  any other money required by law to be deposited in the fund.
(c)  The municipality or county may deposit into the venue project fund:
(1)  money received by the municipality or county from innovative funding concepts such as the sale or lease of luxury boxes or the sale of licenses for personal seats;
(2)  any other revenue received by the municipality or county from the approved venue project, including stadium rental payments and revenue from concessions and parking;
(3)  if the revenue is not otherwise dedicated, all or a portion of any revenue the municipality or county receives from bonuses, delay rentals, royalties, and any other payments the municipality or county receives as the owner of oil, gas, and other mineral interests;
(4)  if the revenue is not otherwise dedicated, all or a portion of any revenues the municipality or county receives from the fees, payments, or charges imposed by:
(A)  a joint operating board to which a municipality or county is a party; or
(B)  a nonprofit corporation created by and acting on behalf of a county or municipality; and
(5)  any other revenue the municipality by ordinance or the county by order determines is appropriate for use in financing a venue project and related infrastructure.
(d)  The municipality or county may use money in the venue project fund to:
(1)  reimburse or pay the costs of planning, acquiring, establishing, developing, constructing, or renovating one or more approved venue projects in the municipality or county;
(2)  pay the principal of, interest on, and other costs relating to bonds or other obligations issued by the municipality or county or to refund bonds, notes, or other obligations;  or
(3)  pay the costs of operating or maintaining one or more approved venue projects.
(e)  Money deposited into the venue project fund, including money deposited under Subsection (c), is the property of the municipality or county depositing the money.
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. 1, 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 C. Powers and Duties › Section 334.0425. Books, Records, and Papers

Sec. 334.0425.  BOOKS, RECORDS, AND PAPERS.  The books, records, and papers of the municipality or county relating to an approved venue project and the revenue used to finance the project are public information and subject to disclosure under Chapter 552, Government 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 C. Powers and Duties › Section 334.043. Bonds and Other Obligations

Sec. 334.043.  BONDS AND OTHER OBLIGATIONS.  (a)  A municipality or county in which an approved venue project is located may issue bonds, including revenue bonds and refunding bonds, or other obligations to pay the costs of the approved venue project.
(b)  The bonds or other obligations and the proceedings authorizing the bonds or other obligations shall be submitted to the attorney general for review and approval as required by Chapter 1202, Government Code.
(c)  The bonds or other obligations must be payable from and secured by the revenues in the venue project fund.
(d)  The bonds or other obligations may mature serially or otherwise not more than 30 years from their date of issuance.
(e)  The bonds or other obligations are not a debt of and do not create a claim for payment against the revenue or property of the municipality or county other than the revenue sources pledged and an approved venue project for which the bonds are issued.
Added by Acts 1997, 75th Leg., ch. 551, Sec. 1, eff. Sept. 1, 1997.  Amended by Acts 2001, 77th Leg., ch. 1420, Sec. 8.326, eff. Sept. 1, 2001.
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 C. Powers and Duties › Section 334.044. Public Purpose of Venue Project

Sec. 334.044.  PUBLIC PURPOSE OF VENUE PROJECT.  (a)  The legislature finds for all constitutional and statutory purposes that an approved venue project is owned, used, and held for public purposes by the municipality or county.
(b)  Section 25.07(a), Tax Code, does not apply to a leasehold or other possessory interest granted by the municipality or county while the municipality or county owns the venue project.
(c)  The venue project is exempt from taxation under Section 11.11, Tax Code, while the municipality or county owns the venue project.
(d)  If approval and implementation of a resolution under this chapter results in the removal from a school district's property tax rolls of real property otherwise subject to ad valorem taxation, the operator of the approved venue project located on that property shall pay to the school district on January 1 of each year in which the project is in operation and in which the real property is exempt from ad valorem taxation an amount equal to the ad valorem taxes that would otherwise have been levied for the preceding tax year on that real property by the school district, without including the value of any improvements.  This subsection does not apply if the operator of the project is a political subdivision of this state.
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 C. Powers and Duties › Section 334.045. Public Square or Municipal Park

Sec. 334.045.  PUBLIC SQUARE OR MUNICIPAL PARK.  Section 253.001(b) does not apply to the sale or lease of a public square or municipal park for the acquisition, establishment, development, construction, or renovation of an approved venue project.
Added by Acts 2005, 79th Leg., Ch. 1247 (H.B. 1734), Sec. 3, eff. June 18, 2005.
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 D. Sales and Use Tax › Section 334.081. Sales and Use Tax

Sec. 334.081.  SALES AND USE TAX.  (a)  A municipality by ordinance or a county by order may impose a sales and use tax under this subchapter.
(b)  A municipality by ordinance or a county by order may repeal or decrease the rate of a tax imposed under this subchapter.
(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.
(d)  Subsection (c)(1) does not apply to a venue project for a venue described by Section 334.001(4)(F).
Added by Acts 1997, 75th Leg., ch. 551, Sec. 1, eff. Sept. 1, 1997.  Amended by Acts 2003, 78th Leg., ch. 189, Sec. 4, 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 D. Sales and Use Tax › Section 334.082. Tax Code Applicable

Sec. 334.082.  TAX CODE APPLICABLE.  (a)  Chapter 321, Tax Code, governs the imposition, computation, administration, collection, and remittance of a municipal tax authorized under this subchapter except as inconsistent with this chapter.
(b)  Chapter 323, Tax Code, governs the imposition, computation, administration, collection, and remittance of a county tax authorized under this subchapter except as inconsistent with this chapter.
(c)  Sections 321.101(b), 321.506, and 323.101(b), Tax Code, do not apply to the tax authorized by this subchapter.
(d)  The tax imposed by this subchapter is in addition to a tax imposed under other law, including Chapters 321 and 323, Tax Code, and is included in computing a combined sales and use tax rate for purposes of the limitation on the maximum combined sales and use tax rate of political subdivisions.
Added by Acts 1997, 75th Leg., ch. 551, Sec. 1, eff. Sept. 1, 1997.
Amended by:
Acts 2015, 84th Leg., R.S., Ch. 1246 (H.B. 157), Sec. 1, eff. September 1, 2015.
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 D. Sales and Use Tax › Section 334.083. Tax Rate

Sec. 334.083.  TAX RATE.  (a)  The rate of a tax adopted by a county under this subchapter must be one-eighth, one-fourth, three-eighths, or one-half of one percent. The rate of the tax adopted by a municipality may be any rate that is an increment of one-eighth of one percent, that the municipality determines is appropriate, and that would not result in a combined rate that exceeds the maximum combined rate prescribed by Section 321.101(f), Tax Code.
(b)  The ballot proposition at the election held to adopt the tax must specify the rate of the tax to be adopted.
Added by Acts 1997, 75th Leg., ch. 551, Sec. 1, eff. Sept. 1, 1997.
Amended by:
Acts 2015, 84th Leg., R.S., Ch. 1246 (H.B. 157), Sec. 2, eff. September 1, 2015.
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 D. Sales and Use Tax › Section 334.084. Rate Increase

Sec. 334.084.  RATE INCREASE.  (a)  A municipality that has adopted a sales and use tax under this subchapter at any rate, and a county that has adopted a sales and use tax under this subchapter at a rate of less than one-half of one percent, may by ordinance or order increase the rate of the tax 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 county tax may be increased under Subsection (a) in one or more increments of one-eighth of one percent to a maximum of one-half of one percent. The municipal tax may be increased under Subsection (a) in one or more increments of one-eighth of one percent to any rate that the municipality determines is appropriate and that would not result in a combined rate that exceeds the maximum combined rate prescribed by Section 321.101(f), Tax Code.
(c)  The ballot for an election to increase the tax shall be printed to permit voting for or against the proposition:  "The adoption of a sales and use tax for the purpose of financing _______ (insert description of venue project) at the rate of _______ percent (insert appropriate rate)."
Added by Acts 1997, 75th Leg., ch. 551, Sec. 1, eff. Sept. 1, 1997.
Amended by:
Acts 2015, 84th Leg., R.S., Ch. 1246 (H.B. 157), Sec. 3, eff. September 1, 2015.
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 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.
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 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.
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 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.
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 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.
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 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.
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 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.
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 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.
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 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.
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 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 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 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.
Amended by:
Acts 2023, 88th Leg., R.S., Ch. 644 (H.B. 4559), Sec. 169, 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 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.
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 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 2.5 million that is adjacent to a county with a population of more than 2.1 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.
Amended by:
Acts 2023, 88th Leg., R.S., Ch. 644 (H.B. 4559), Sec. 170, 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 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.
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 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.
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 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.
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 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.
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 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.
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 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.
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 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.
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 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.
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 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.
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 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.
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 E. Short-Term Motor Vehicle Rental Tax › Section 334.114. Collection Procedures on Purchase of Motor Vehicle Rental Business

Sec. 334.114.  COLLECTION PROCEDURES ON PURCHASE OF MOTOR VEHICLE RENTAL BUSINESS.  (a)  If the owner of a motor vehicle rental business that makes rentals subject to the tax imposed by this subchapter sells the business, the successor to the seller or the seller's assignee shall withhold an amount of the purchase price sufficient to pay the amount of tax due until the seller provides a receipt by a person designated by the municipality or county to provide the receipt showing that the amount has been paid or a certificate showing that no tax is due.
(b)  The purchaser of a motor vehicle rental business who fails to withhold an amount of the purchase price as required by this section is liable for the amount required to be withheld to the extent of the value of the purchase price.
(c)  The purchaser of a motor vehicle rental business may request that the person designated by the municipality or county to provide a receipt under Subsection (a) issue a certificate stating that no tax is due or issue a statement of the amount required to be paid before a certificate may be issued.  The person designated by the municipality or county shall issue the certificate or statement not later than the 60th day after the date the person receives the request.
(d)  If the person designated by the municipality or county to provide a receipt under Subsection (a) fails to issue the certificate or statement within the period provided by Subsection (c), the purchaser is released from the obligation to withhold the purchase price or pay the amount due.
Added by Acts 1997, 75th Leg., ch. 551, Sec. 1, eff. Sept. 1, 1997.
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 E. Short-Term Motor Vehicle Rental Tax › Section 334.115. Deposit of Tax Revenue

Sec. 334.115.  DEPOSIT OF TAX REVENUE.  Revenue from the tax imposed under this subchapter shall be deposited in the venue project fund of the municipality or county imposing the tax.
Added by Acts 1997, 75th Leg., ch. 551, Sec. 1, eff. Sept. 1, 1997.
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 334.151. Tax Authorized

Sec. 334.151.  TAX AUTHORIZED.  (a)  A municipality by ordinance or a county by order may impose a tax on each ticket sold as admission to an event held at an approved venue project in the municipality or county for which the municipality or county has issued bonds to plan, acquire, establish, develop, construct, or renovate the approved venue project.
(b)  The municipality or county may not impose the tax under this subchapter for admission to an event at a venue that is not an approved venue project or for which the municipality or county has not issued bonds to plan, acquire, establish, develop, construct, or renovate the approved venue project.
(c)  A municipality or county may impose a tax under this subchapter only if:
(1)  an approved venue project is or will be located in the municipality or county;  and
(2)  the tax is approved at an election held under Section 334.024.
Added by Acts 1997, 75th Leg., ch. 551, Sec. 1, eff. Sept. 1, 1997.
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 334.152. Tax Rate

Sec. 334.152.  TAX RATE.  (a)  The tax authorized by this subchapter is imposed at the tax rate on each ticket sold as admission to an event held at an approved venue.
(b)  The amount of the tax may be imposed at any uniform percentage not to exceed 10 percent of the price of the ticket sold as admission to an event held at an approved venue.
(c)  The ballot proposition at the election held to adopt the tax must specify the maximum rate of the tax to be adopted.
(d)  The municipality by ordinance or the county by order may repeal or decrease the rate of the tax imposed under this subchapter.
Added by Acts 1997, 75th Leg., ch. 551, Sec. 1, eff. Sept. 1, 1997.
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 334.153. Rate Increase

Sec. 334.153.  RATE INCREASE.  (a)  A municipality or county that has adopted a tax under this subchapter at the rate of less than the maximum percentage allowed by this subchapter may by ordinance or order increase the rate of the tax to the maximum percentage allowed by this subchapter if the increase is approved by a majority of the registered voters of that municipality or county voting at an election called and held for that purpose.
(b)  The ballot for an election to increase the rate of the tax shall be printed to permit voting for or against the proposition:  "The increase of the admissions tax for the purpose of financing _______ (insert description of venue project) to a maximum rate of ________ percent of the price of each ticket sold as admission to an event held at an approved venue (insert new maximum rate not to exceed 10 percent of the price of each ticket sold as admission to an event held at an approved venue)."
Added by Acts 1997, 75th Leg., ch. 551, Sec. 1, eff. Sept. 1, 1997.