Tex. Local Government Code § 334.404
This is the official text of Tex. Local Government Code § 334.404, part of Texas’s Local Government Code — governs the powers and operations of Texas cities and counties.
Not legal advice. This page reproduces the official text of a government statute for reference only. Laws change, and how a statute applies depends on your specific facts. For advice about your situation, consult a licensed attorney in your state.
§ 334.404. TAX RATE.
Official statutory text
(a) The tax authorized by this subchapter is imposed on each stall or pen used or occupied at a designated facility.
(b) The tax may be imposed at any uniform amount not to exceed $20 for each event.
(c) The ballot proposition at the election held to adopt the tax must specify the maximum amount of the tax to be adopted.
(d) Different tax rates may be imposed based on the duration of an event, except that the rate must be uniform for each event of similar duration and the rate may not exceed the maximum rate adopted by the voters.
(e) The municipality or the county may repeal, decrease, and increase the rates of the tax imposed under this subchapter, except that the tax may not be imposed at a rate exceeding the maximum rate adopted by the voters.
(b) The tax may be imposed at any uniform amount not to exceed $20 for each event.
(c) The ballot proposition at the election held to adopt the tax must specify the maximum amount of the tax to be adopted.
(d) Different tax rates may be imposed based on the duration of an event, except that the rate must be uniform for each event of similar duration and the rate may not exceed the maximum rate adopted by the voters.
(e) The municipality or the county may repeal, decrease, and increase the rates of the tax imposed under this subchapter, except that the tax may not be imposed at a rate exceeding the maximum rate adopted by the voters.
Status: in_force · Read it on the official government site
Need a lawyer in Texas?
Find a Texas lawyer
About this page: Statute text is reproduced from official government publishers via the
Open US Law dataset
(Vaquill AI, snapshot v2026.08, CC BY 4.0). Primary legislative text like this is public domain under the government-edicts doctrine
(Georgia v. Public.Resource.Org, 2020). We link every section back to its official source so you can verify it independently.