§ 334.101 Definitions
§ 334.1015 Application
§ 334.102 Tax Authorized
§ 334.103 Short-Term Rental Tax
§ 334.104 Rate Increase
§ 334.1041 Rate Increase in Certain Populous Counties
§ 334.105 Computation of Tax
§ 334.106 Consummation of Rental
§ 334.107 Exemptions Applicable
§ 334.108 Notice of Tax
§ 334.109 Gross Receipts Presumed Subject to Tax
§ 334.110 Records
§ 334.111 Failure to Keep Records
§ 334.112 Effective Date and Ending Date of Tax
§ 334.113 Tax Collection; Penalty
§ 334.1135 Reimbursement for Tax Collection Expenses
§ 334.114 Collection Procedures On Purchase of Motor Vehicle Rental Business
§ 334.115 Deposit of Tax Revenue
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Terms Used In Texas Local Government Code Chapter 334 > Subchapter E - Short-Term Motor Vehicle Rental Tax

  • Motor vehicle: means a self-propelled vehicle designed principally to transport persons or property on a public roadway and includes a passenger car, van, station wagon, sports utility vehicle, and truck. See Texas Local Government Code 334.101
  • Municipality: means a general-law municipality, home-rule municipality, or special-law municipality. See Texas Local Government Code 1.005
  • Obligation: An order placed, contract awarded, service received, or similar transaction during a given period that will require payments during the same or a future period.
  • Person: includes corporation, organization, government or governmental subdivision or agency, business trust, estate, trust, partnership, association, and any other legal entity. See Texas Government Code 311.005
  • Population: means the population shown by the most recent federal decennial census. See Texas Government Code 311.005
  • Property: means real and personal property. See Texas Government Code 311.005
  • Rental: means an agreement by the owner of a motor vehicle to authorize for not longer than 30 days the exclusive use of that vehicle to another for consideration. See Texas Local Government Code 334.101
  • United States: includes a department, bureau, or other agency of the United States of America. See Texas Government Code 311.005
  • Venue: The geographical location in which a case is tried.
  • Year: means 12 consecutive months. See Texas Government Code 311.005