Tex. Loc. Gov't Code § 334.303 · Subchapter I. FACILITY USE 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 member of the professional sports team for each professional game the member plays at the approved venue project.
(b) The amount of the tax may be imposed at any uniform monetary amount not to exceed $5,000 a game.
(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 42271228d8995612f654cda38f1b71f92704aaeef154ab1aa6aa579406b5185b
- 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.