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 I - FACILITY USE TAX
Section 334.305 - Collection

Tex. Loc. Gov't Code § 334.305

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Current with legislation from the 2023 Regular and Special Sessions signed by the Governor as of November 21, 2023.
Section 334.305 - 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.

Tex. Loc. Gov't. Code § 334.305

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