Tex. Loc. Gov't Code § 334.102 · Subchapter E. SHORT-TERM MOTOR VEHICLE RENTAL TAX
TAX AUTHORIZED.
Text — Current through the 89th 2nd Called Legislative Session, 2025
(a) A municipality by ordinance or a county by order may impose a tax on the rental in the municipality or county of a motor vehicle.
(b) A municipality by ordinance or a county by order may repeal or decrease the rate of a tax imposed under Subsection (a).
(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.
Notes and commentary — not statutory text
History
Added by Acts 1997, 75th Leg., ch. 551, Sec. 1, eff. Sept. 1, 1997.
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 cd84fab8b5ccb1b59184e0927229847fcff83163e9781c437538615bb0d7802a
- 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
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Local Government Code
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