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Texas · Through 89th 2nd Called Legislative Session, 2025

Tex. Local Government Code § 334.201: EVENT PARKING TAX.

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Where this section sits in the code
  1. LOCAL GOVERNMENT CODE
  2. TITLE 10. PARKS AND OTHER RECREATIONAL AND CULTURAL RESOURCES
  3. SUBTITLE C. PARKS AND OTHER RECREATIONAL AND CULTURAL RESOURCES PROVISIONS APPLYING TO MORE THAN ONE TYPE OF LOCAL GOVERNMENT
  4. CHAPTER 334. SPORTS AND COMMUNITY VENUES
  5. SUBCHAPTER G. PARKING TAX

(a) A municipality by ordinance or a county by order may impose a tax on each motor vehicle parking in a parking facility of an approved venue project.

(b) The municipality or county may impose the tax during a period beginning not more than three hours before and ending not more than three hours after the time an event in an approved venue project is scheduled to begin. The municipality or county may not impose the tax under this subchapter during any other time.

(b-1) Notwithstanding Subsection (b), if the approved venue project consists of three or more separate but adjacent venue facilities, the municipality or county may impose the tax during any hours.

(c) A municipality or county may impose a tax under this subchapter only if the tax is approved at an election held under Section 334.024.

Added by Acts 1997, 75th Leg., ch. 551, Sec. 1, eff. Sept. 1, 1997.

Amended by:

Acts 2009, 81st Leg., R.S., Ch. 1031 (H.B. 4360), Sec. 2, eff. June 19, 2009.

Collected 2026-08-27T01:47:27Z. Source file · JSON

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