Texas Local Government Code 334.102 – Tax Authorized
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(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).
Terms Used In Texas Local Government Code 334.102
- Motor vehicle: means a self-propelled vehicle designed principally to transport persons or property on a public roadway and includes a passenger car, van, station wagon, sports utility vehicle, and truck. See Texas Local Government Code 334.101
- Municipality: means a general-law municipality, home-rule municipality, or special-law municipality. See Texas Local Government Code 1.005
- Rental: means an agreement by the owner of a motor vehicle to authorize for not longer than 30 days the exclusive use of that vehicle to another for consideration. See Texas Local Government Code 334.101
- 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.