{"data":{"id":"us-tx/tex.-special-district-local-laws-code-3846.351","jurisdiction":"us-tx","citation":"Tex. Special District Local Laws Code § 3846.351","heading":"EVENT ADMISSIONS TAX AUTHORIZED.","body":"(a) The district by order may impose a tax on each ticket sold as admission to an event held at a venue project in the district for which the district has issued bonds or undertaken a contractual obligation to reimburse costs expended to plan, acquire, establish, develop, construct, or renovate the venue project.\n(b) The district may not impose the tax for admission to an event at a venue that is not a community venue project or for which the district has not issued bonds or entered into a contractual obligation to reimburse costs expended to plan, acquire, establish, develop, construct, or renovate the venue project.\n(c) The district may impose the tax only if a venue project is or will be located in the district.\nAdded by Acts 2009, 81st Leg., R.S., Ch. 87 (S.B. 1969), Sec. 21.038, eff. September 1, 2009.","path":["SPECIAL DISTRICT LOCAL LAWS CODE","TITLE 4. DEVELOPMENT AND IMPROVEMENT","SUBTITLE C. DEVELOPMENT, IMPROVEMENT, AND MANAGEMENT","CHAPTER 3846. EAST MONTGOMERY COUNTY IMPROVEMENT DISTRICT","SUBCHAPTER H. EVENT ADMISSIONS TAX"],"source_url":"https://statutes.capitol.texas.gov/Docs/SD/htm/SD.3846.htm#3846.351","current_through":"89th 2nd Called Legislative Session, 2025","vintage":"","retrieved_at":"2026-08-27T01:47:41Z","sha256":"178fde8eb18d87421dbb161b8b0bcf138226ca33e8bbd08de523b6874caec290","source_id":"us-tx","stale":false,"prev":"us-tx/tex.-special-district-local-laws-code-3846.303","next":"us-tx/tex.-special-district-local-laws-code-3846.352"},"notice":"GroundRules: Original legal text. Not legal advice."}