Statutes, codes, and regulations
Texas Codes
LOCAL GOVERNMENT CODETitle 10 - PARKS AND OTHER RECREATIONAL AND CULTURAL RESOURCESSubtitle C - PARKS AND OTHER RECREATIONAL AND CULTURAL RESOURCES PROVISIONS APPLYING TO MORE THAN ONE TYPE OF LOCAL GOVERNMENTChapter 334 - SPORTS AND COMMUNITY VENUES
Subchapter E - SHORT-TERM MOTOR VEHICLE RENTAL TAX
Section 334.106 - Consummation of Rental

Tex. Loc. Gov't Code § 334.106

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Current with legislation from the 2023 Regular and Special Sessions signed by the Governor as of November 21, 2023.
Section 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.

Tex. Loc. Gov't. Code § 334.106

Added by Acts 1997, 75th Leg., ch. 551, Sec. 1, eff. 9/1/1997.