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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 J - ATHLETIC EVENTS IN CERTAIN MUNICIPALITIES
Section 334.353 - Short-Term Motor Vehicle Rental Tax

Tex. Loc. Gov't Code § 334.353

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Current with legislation from the 2023 Regular and Special Sessions signed by the Governor as of November 21, 2023.
Section 334.353 - 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.

Tex. Loc. Gov't. Code § 334.353

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