{"data":{"id":"us-tx/tex.-local-government-code-334.106","jurisdiction":"us-tx","citation":"Tex. Local Government Code § 334.106","heading":"CONSUMMATION OF RENTAL.","body":"A rental of a motor vehicle occurs in the municipality or county in which transfer of possession of the motor vehicle occurs.\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#334.106","current_through":"89th 2nd Called Legislative Session, 2025","vintage":"","retrieved_at":"2026-08-27T01:47:27Z","sha256":"49b74b834d9937717d7fd507028af85ff3bafe86783a8e0fdeb359989300df02","source_id":"us-tx","stale":false,"prev":"us-tx/tex.-local-government-code-334.105","next":"us-tx/tex.-local-government-code-334.107"},"notice":"GroundRules: Original legal text. Not legal advice."}