Texas § 334.102 TAX AUTHORIZED.

Texas Statutes

§ 334.102 — TAX AUTHORIZED.

Texas § 334.102

Code LGLocal Government Code

This text of Texas § 334.102 (TAX AUTHORIZED.) 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. § 334.102 (2026).

Text

Sec. 334.102. TAX AUTHORIZED.

(a)A municipality by ordinance or a county by order may impose a tax on the rental in the municipality or county of a motor vehicle.

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

(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 .

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Sec. 334.102. TAX AUTHORIZED. (a) A municipality by ordinance or a county by order may impose a tax on the rental in the municipality or county of a motor vehicle.
(b) A municipality by ordinance or a county by order may repeal or decrease the rate of a tax imposed under Subsection (a).
(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 .