GroundRules
Tex. Local Government Code § 334.154: COLLECTION.
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 municipality by ordinance or the county by order may require the owner or lessee of an approved venue project in the municipality or county to collect the tax for the benefit of the municipality or county.
(b) An owner or lessee required to collect the tax under this section shall add the tax to the admissions price, and the tax is a part of the admissions price, a debt owed to the owner or lessee of the approved venue project by the person admitted, and recoverable at law in the same manner as the admissions charge.
(c) The tax imposed by this subchapter is not an occupation tax imposed on the owner or lessee of the approved venue project.
Added by Acts 1997, 75th Leg., ch. 551, Sec. 1, eff. Sept. 1, 1997.
Collected 2026-08-27T01:47:27Z. Source file · JSON