Tex. Loc. Gov't Code § 334.302 · Subchapter I. FACILITY USE 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 facility use tax on each member of a major league team that plays a professional sports game in an approved venue project in the municipality or county for which the municipality or county has issued bonds to plan, acquire, establish, develop, construct, or renovate the approved venue project.
(b) The municipality or county may not impose the facility use tax under this subchapter for a professional sports game at a venue that is not an approved venue project or for which the municipality or county has not issued bonds to plan, acquire, establish, develop, construct, or renovate the approved venue project.
(c) A municipality or county may impose a tax under this subchapter only if:
(1) an approved venue project is or will 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 c0abca4099823d59b4339777d7e30b2ebaa5804e94c256ade2b04e6ea8bd3777
- 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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