(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.

Terms Used In Texas Local Government Code 334.081

  • Municipality: means a general-law municipality, home-rule municipality, or special-law municipality. See Texas Local Government Code 1.005
  • Venue: The geographical location in which a case is tried.

(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 § 334.024.
(d) Subsection (c)(1) does not apply to a venue project for a venue described by § 334.001(4)(F).

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