Texas § 334.081 SALES AND USE TAX.

Texas Statutes

§ 334.081 — SALES AND USE TAX.

Texas § 334.081

Code LGLocal Government Code

This text of Texas § 334.081 (SALES AND USE TAX.) is published on Counsel Stack Legal Research, covering Texas primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

Tex. Local Government Code Code Ann. § 334.081 (2026).

Text

Sec. 334.081. SALES AND USE TAX.

(a)A municipality by ordinance or a county by order may impose a sales and use tax under this subchapter.

(b)A municipality by ordinance or a county by order may repeal or decrease the rate of a tax imposed under this subchapter.

(c)A municipality or county may impose a tax under this subchapter only if:

(1)an approved venue project is or is planned to be located in the municipality or county; and

(2)the tax is approved at an election held under Section 334.024 .

(d)Subsection (c)(1) does not apply to a venue project for a venue described by Section 334.001 (4)(F).

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Sec. 334.081. SALES AND USE TAX. (a) A municipality by ordinance or a county by order may impose a sales and use tax under this subchapter.
(b) A municipality by ordinance or a county by order may repeal or decrease the rate of a tax imposed under this subchapter.
(c) A municipality or county may impose a tax under this subchapter only if:
(1) an approved venue project is or is planned to be located in the municipality or county; and
(2) the tax is approved at an election held under Section 334.024 .
(d) Subsection (c)(1) does not apply to a venue project for a venue described by Section 334.001 (4)(F).