GroundRules
Tex. Local Government Code § 334.152: TAX RATE.
Where this section sits in the code
- LOCAL GOVERNMENT CODE
- TITLE 10. PARKS AND OTHER RECREATIONAL AND CULTURAL RESOURCES
- SUBTITLE C. PARKS AND OTHER RECREATIONAL AND CULTURAL RESOURCES PROVISIONS APPLYING TO MORE THAN ONE TYPE OF LOCAL GOVERNMENT
- CHAPTER 334. SPORTS AND COMMUNITY VENUES
- SUBCHAPTER F. ADMISSIONS TAX
(a) The tax authorized by this subchapter is imposed at the tax rate on each ticket sold as admission to an event held at an approved venue.
(b) The amount of the tax may be imposed at any uniform percentage not to exceed 10 percent of the price of the ticket sold as admission to an event held at an approved venue.
(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.
Added by Acts 1997, 75th Leg., ch. 551, Sec. 1, eff. Sept. 1, 1997.
Collected 2026-08-27T01:47:27Z. Source file · JSON