{"data":{"id":"us-tx/tex.-local-government-code-334.407","jurisdiction":"us-tx","citation":"Tex. Local Government Code § 334.407","heading":"NATURE OF TAX.","body":"(a) The tax imposed by this subchapter is a debt owed to the owner or lessee of the designated facility by the user or sublessee of the designated facility and is recoverable at law.\n(b) The tax imposed by this subchapter is not an occupation tax imposed on the owner or lessee of the designated facility, the user or the sublessee of the designated facility, the livestock, or the owner of the livestock.\nAdded by Acts 2003, 78th Leg., ch. 672, Sec. 1, eff. June 20, 2003.","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 K. LIVESTOCK FACILITY USE TAX"],"source_url":"https://statutes.capitol.texas.gov/Docs/LG/htm/LG.334.htm#334.407","current_through":"89th 2nd Called Legislative Session, 2025","vintage":"","retrieved_at":"2026-08-27T01:47:27Z","sha256":"5f948e5bb381ddaa9989d07dce96906713ccb8442b04bdb34d3f699b2e545637","source_id":"us-tx","stale":false,"prev":"us-tx/tex.-local-government-code-334.406","next":"us-tx/tex.-local-government-code-334.408"},"notice":"GroundRules: Original legal text. Not legal advice."}