Tex. Local Government Code § 334.081
This is the official text of Tex. Local Government Code § 334.081, part of Texas’s Local Government Code — governs the powers and operations of Texas cities and counties.
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§ 334.081. SALES AND USE TAX.
Official statutory text
(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.
(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.
(d) Subsection (c)(1) does not apply to a venue project for a venue described by Section 334.001(4)(F).
(b) A municipality by ordinance or a county by order may repeal or decrease the rate of a tax imposed under this subchapter.
(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.
(d) Subsection (c)(1) does not apply to a venue project for a venue described by Section 334.001(4)(F).
Status: in_force · Read it on the official government site
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