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 K - LIVESTOCK FACILITY USE TAX
Section 334.407 - Nature of Tax

Tex. Loc. Gov't Code § 334.407

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Current with legislation from the 2023 Regular and Special Sessions signed by the Governor as of November 21, 2023.
Section 334.407 - Nature of Tax
(a) The tax imposed by this subchapter is a debt owed to the owner or lessee of the designated facility by the user or sublessee of the designated facility and is recoverable at law.
(b) The tax imposed by this subchapter is not an occupation tax imposed on the owner or lessee of the designated facility, the user or the sublessee of the designated facility, the livestock, or the owner of the livestock.

Tex. Loc. Gov't. Code § 334.407

Added by Acts 2003, 78th Leg., ch. 672, Sec. 1, eff. 6/20/2003.