Tex. Loc. Gov't Code § 334.403 · Subchapter K. LIVESTOCK FACILITY USE TAX
TAX AUTHORIZED.
Text — Current through the 89th 2nd Called Legislative Session, 2025
(a) A municipality or a county may impose a facility use tax for the use or occupancy by livestock of a stall or pen at a designated facility in that municipality or county for which the municipality or county has issued bonds to plan, acquire, establish, develop, construct, or renovate.
(b) The municipality or county may impose the facility use tax under this subchapter only at a designated facility that is an approved venue project.
(c) A municipality or county may impose a tax under this subchapter only if:
(1) the municipality or county issues bonds or other obligations under Section 334.043, and those bonds or other obligations are outstanding and unpaid; and
(2) the tax is approved at an election held under Section 334.024.
Notes and commentary — not statutory text
History
Added by Acts 2003, 78th Leg., ch. 672, Sec. 1, eff. June 20, 2003.
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 34e01b1f1eb8c67f5e114e9facd3b3150359fff223263b81426745abdf0ddafe
- 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
This section cites
Provisions in this library that the text above cites, as it prints each citation. A range cited as “ss. 61.13-61.16” links its first and last provisions.
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.