Tex. Local Government Code § 334.154
This is the official text of Tex. Local Government Code § 334.154, part of Texas’s Local Government Code — governs the powers and operations of Texas cities and counties.
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§ 334.154. COLLECTION.
Official statutory text
(a) The municipality by ordinance or the county by order may require the owner or lessee of an approved venue project in the municipality or county to collect the tax for the benefit of the municipality or county.
(b) An owner or lessee required to collect the tax under this section shall add the tax to the admissions price, and the tax is a part of the admissions price, a debt owed to the owner or lessee of the approved venue project by the person admitted, and recoverable at law in the same manner as the admissions charge.
(c) The tax imposed by this subchapter is not an occupation tax imposed on the owner or lessee of the approved venue project.
(b) An owner or lessee required to collect the tax under this section shall add the tax to the admissions price, and the tax is a part of the admissions price, a debt owed to the owner or lessee of the approved venue project by the person admitted, and recoverable at law in the same manner as the admissions charge.
(c) The tax imposed by this subchapter is not an occupation tax imposed on the owner or lessee of the approved venue project.
Status: in_force · Read it on the official government site
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