Tex. Loc. Gov't Code § 334.152 · Subchapter F. ADMISSIONS TAX
TAX RATE.
Text — Current through the 89th 2nd Called Legislative Session, 2025
(a) The tax authorized by this subchapter is imposed at the tax rate on each ticket sold as admission to an event held at an approved venue.
(b) The amount of the tax may be imposed at any uniform percentage not to exceed 10 percent of the price of the ticket sold as admission to an event held at an approved venue.
(c) The ballot proposition at the election held to adopt the tax must specify the maximum rate of the tax to be adopted.
(d) The municipality by ordinance or the county by order may repeal or decrease the rate of the tax imposed under this subchapter.
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 4204afe6d379344a1927429c584b6fceb323f7d01bb7b6051acc48d400f75865
- 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
Procedural information only. Not legal advice and not a substitute for the advice of an attorney. Confirm the current text with the official publisher before relying on it.