Tex. Loc. Gov't Code § 334.404 · Subchapter K. LIVESTOCK FACILITY USE TAX
TAX RATE.
Text — Current through the 89th 2nd Called Legislative Session, 2025
(a) The tax authorized by this subchapter is imposed on each stall or pen used or occupied at a designated facility.
(b) The tax may be imposed at any uniform amount not to exceed $20 for each event.
(c) The ballot proposition at the election held to adopt the tax must specify the maximum amount of the tax to be adopted.
(d) Different tax rates may be imposed based on the duration of an event, except that the rate must be uniform for each event of similar duration and the rate may not exceed the maximum rate adopted by the voters.
(e) The municipality or the county may repeal, decrease, and increase the rates of the tax imposed under this subchapter, except that the tax may not be imposed at a rate exceeding the maximum rate adopted by the voters.
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 b056eef78e89af8c29b9718ee3d3ef8a110938204d29ef043ef0592b619d91e7
- 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.