Tex. Loc. Gov't Code § 334.154 · Subchapter F. ADMISSIONS TAX
COLLECTION.
Text — Current through the 89th 2nd Called Legislative Session, 2025
(a) The municipality by ordinance or the county by order may require the owner or lessee of an approved venue project in the municipality or county to collect the tax for the benefit of the municipality or county.
(b) An owner or lessee required to collect the tax under this section shall add the tax to the admissions price, and the tax is a part of the admissions price, a debt owed to the owner or lessee of the approved venue project by the person admitted, and recoverable at law in the same manner as the admissions charge.
(c) The tax imposed by this subchapter is not an occupation tax imposed on the owner or lessee of the approved venue project.
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 dd83ea6b3cb5653ddf2f9b9182bdb4297db4720d677f6fe52e9126ab89f94e5d
- 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.