Section 3846.351 - Event Admissions Tax Authorized(a) The district by order may impose a tax on each ticket sold as admission to an event held at a venue project in the district for which the district has issued bonds or undertaken a contractual obligation to reimburse costs expended to plan, acquire, establish, develop, construct, or renovate the venue project.(b) The district may not impose the tax for admission to an event at a venue that is not a community venue project or for which the district has not issued bonds or entered into a contractual obligation to reimburse costs expended to plan, acquire, establish, develop, construct, or renovate the venue project.(c) The district may impose the tax only if a venue project is or will be located in the district.Tex. Spec. Dist. Loc. Laws § 3846.351
Added by Acts 2009, 81st Leg., R.S., Ch. 87, Sec. 21.038, eff. 9/1/2009.