Tex. Local Government Code § 334.302
This is the official text of Tex. Local Government Code § 334.302, part of Texas’s Local Government Code — governs the powers and operations of Texas cities and counties.
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§ 334.302. TAX AUTHORIZED.
Official statutory text
(a) A municipality by ordinance or a county by order may impose a facility use tax on each member of a major league team that plays a professional sports game in an approved venue project in the municipality or county for which the municipality or county has issued bonds to plan, acquire, establish, develop, construct, or renovate the approved venue project.
(b) The municipality or county may not impose the facility use tax under this subchapter for a professional sports game at a venue that is not an approved venue project or for which the municipality or county has not issued bonds to plan, acquire, establish, develop, construct, or renovate the approved venue project.
(c) A municipality or county may impose a tax under this subchapter only if:
(1) an approved venue project is or will be located in the municipality or county; and
(2) the tax is approved at an election held under Section 334.024.
(b) The municipality or county may not impose the facility use tax under this subchapter for a professional sports game at a venue that is not an approved venue project or for which the municipality or county has not issued bonds to plan, acquire, establish, develop, construct, or renovate the approved venue project.
(c) A municipality or county may impose a tax under this subchapter only if:
(1) an approved venue project is or will be located in the municipality or county; and
(2) the tax is approved at an election held under Section 334.024.
Status: in_force · Read it on the official government site
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