Texas § 334.103 SHORT-TERM RENTAL TAX.

Texas Statutes

§ 334.103 — SHORT-TERM RENTAL TAX.

Texas § 334.103

Code LGLocal Government Code

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Bluebook

Tex. Local Government Code Code Ann. § 334.103 (2026).

Text

Sec. 334.103. SHORT-TERM RENTAL TAX.

(a)Except as provided by Subsection (c), the tax authorized by this subchapter is imposed at a rate in increments of one-eighth of one percent, not to exceed five percent, on the gross rental receipts from the rental in the municipality or county of a motor vehicle.

(b)The ballot proposition at the election held to adopt the tax must specify the maximum rate of the tax to be adopted.

(c)A county with a population of more than 2.5 million that is adjacent to a county with a population of more than 2.1 million may impose the tax authorized by this subchapter at a rate not to exceed six percent on the gross rental receipts from the rental in the county of a motor vehicle.

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Sec. 334.103. SHORT-TERM RENTAL TAX. (a) Except as provided by Subsection (c), the tax authorized by this subchapter is imposed at a rate in increments of one-eighth of one percent, not to exceed five percent, on the gross rental receipts from the rental in the municipality or county of a motor vehicle.
(b) The ballot proposition at the election held to adopt the tax must specify the maximum rate of the tax to be adopted.
(c) A county with a population of more than 2.5 million that is adjacent to a county with a population of more than 2.1 million may impose the tax authorized by this subchapter at a rate not to exceed six percent on the gross rental receipts from the rental in the county of a motor vehicle.

Legislative History

Added by Acts 1997, 75th Leg., ch. 551, Sec. 1, eff. Sept. 1, 1997. Amended by Acts 2003, 78th Leg., ch. 164, Sec. 1, eff. May 27, 2003. Amended by: Acts 2023, 88th Leg., R.S., Ch. 644 (H.B. 4559 ), Sec. 169, eff. September 1, 2023.