Tex. Loc. Gov't Code § 334.081 · Subchapter D. SALES AND USE TAX
SALES AND USE TAX.
Text — Current through the 89th 2nd Called Legislative Session, 2025
(a) A municipality by ordinance or a county by order may impose a sales and use tax under this subchapter.
(b) A municipality by ordinance or a county by order may repeal or decrease the rate of a tax imposed under this subchapter.
(c) A municipality or county may impose a tax under this subchapter only if:
(1) an approved venue project is or is planned to be located in the municipality or county; and
(2) the tax is approved at an election held under Section 334.024.
(d) Subsection (c)(1) does not apply to a venue project for a venue described by Section 334.001(4)(F).
Notes and commentary — not statutory text
History
Added by Acts 1997, 75th Leg., ch. 551, Sec. 1, eff. Sept. 1, 1997. Amended by Acts 2003, 78th Leg., ch. 189, Sec. 4, eff. June 2, 2003.
Source of truth
- Edition
- Current through the 89th 2nd Called Legislative Session, 2025
- Official file
- https://statutes.capitol.texas.gov/Docs/LG/htm/LG.334.htm
- Text hash
- sha256 36af4cd697362a49b98ad725a0d8ff05904c61826bf4bccb1541560826dc00e7
- Composed by
- compose_tx.py 2026-10-05: the Legislative Council's chapter files read in document order; verify_tx.py's independent reading (lxml DOM walk) agrees character for character
This section cites
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