{"data":{"id":"us-tx/tex.-local-government-code-334.109","jurisdiction":"us-tx","citation":"Tex. Local Government Code § 334.109","heading":"GROSS RECEIPTS PRESUMED SUBJECT TO TAX.","body":"All gross receipts of an owner of a motor vehicle from the rental of the motor vehicle are presumed to be subject to the tax imposed by this subchapter, except for gross receipts for which the owner has accepted in good faith a properly completed exemption certificate.\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#334.109","current_through":"89th 2nd Called Legislative Session, 2025","vintage":"","retrieved_at":"2026-08-27T01:47:27Z","sha256":"d6cab9940c00dbd6ddbe7621635be66d76703e64153000cbd0a5176b95432b86","source_id":"us-tx","stale":false,"prev":"us-tx/tex.-local-government-code-334.108","next":"us-tx/tex.-local-government-code-334.110"},"notice":"GroundRules: Original legal text. Not legal advice."}