Section 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. Tex. Loc. Gov't. Code § 334.103
Amended by Acts 2023, Texas Acts of the 88th Leg.- Regular Session, ch. 644,Sec. 169, eff. 9/1/2023.Amended by Acts 2003, 78th Leg., ch. 164, Sec. 1, eff. 5/27/2003.Added by Acts 1997, 75th Leg., ch. 551, Sec. 1, eff. 9/1/1997.