Tax Authorized

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. Added by Acts 1997, 75th Leg., ch. 551, Sec. 1, eff. Sept. 1, 1997.