Tex. Local Government Code § 334.109
This is the official text of Tex. Local Government Code § 334.109, part of Texas’s Local Government Code — governs the powers and operations of Texas cities and counties.
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§ 334.109. GROSS RECEIPTS PRESUMED SUBJECT TO TAX.
Official statutory text
All gross receipts of an owner of a motor vehicle from the rental of the motor vehicle are presumed to be subject to the tax imposed by this subchapter, except for gross receipts for which the owner has accepted in good faith a properly completed exemption certificate.
Status: in_force · Read it on the official government site
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