{"data":{"id":"us-tx/tex.-local-government-code-334.102","jurisdiction":"us-tx","citation":"Tex. Local Government Code § 334.102","heading":"TAX AUTHORIZED.","body":"(a) A municipality by ordinance or a county by order may impose a tax on the rental in the municipality or county of a motor vehicle.\n(b) A municipality by ordinance or a county by order may repeal or decrease the rate of a tax imposed under Subsection (a).\n(c) A municipality or county may impose a tax under this subchapter only if:\n(1) an approved venue project is or is planned to be located in the municipality or county; and\n(2) the tax is approved at an election held under Section 334.024.\nAdded by Acts 1997, 75th Leg., ch. 551, Sec. 1, eff. Sept. 1, 1997.","path":["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 E. SHORT-TERM MOTOR VEHICLE RENTAL TAX"],"source_url":"https://statutes.capitol.texas.gov/Docs/LG/htm/LG.334.htm#334.102","current_through":"89th 2nd Called Legislative Session, 2025","vintage":"","retrieved_at":"2026-08-27T01:47:27Z","sha256":"bc1c0d446f719b2797de3749ef8c76f174eba1681ee1a6c5038b7f7ff90cd619","source_id":"us-tx","stale":false,"prev":"us-tx/tex.-local-government-code-334.1015","next":"us-tx/tex.-local-government-code-334.103"},"notice":"GroundRules: Original legal text. Not legal advice."}