{"data":{"id":"us-tx/tex.-local-government-code-334.110","jurisdiction":"us-tx","citation":"Tex. Local Government Code § 334.110","heading":"RECORDS.","body":"(a) The owner of a motor vehicle used for rental purposes shall keep for four years records and supporting documents containing the following information on the amount of:\n(1) gross rental receipts received from the rental of the motor vehicle; and\n(2) the tax imposed under this subchapter and paid to the municipality or county on each motor vehicle used for rental purposes by the owner.\n(b) Mileage records are not required.\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#334.110","current_through":"89th 2nd Called Legislative Session, 2025","vintage":"","retrieved_at":"2026-08-27T01:47:27Z","sha256":"bb9b79df4960c9875706d1a436ed1859b4f9ec38cb31236d6252140087c2ff14","source_id":"us-tx","stale":false,"prev":"us-tx/tex.-local-government-code-334.109","next":"us-tx/tex.-local-government-code-334.111"},"notice":"GroundRules: Original legal text. Not legal advice."}