Local Government Code § 334.151

Sec. 334.151. TAX AUTHORIZED. (a) A municipality by ordinance or a county by order may impose a tax on each ticket sold as admission to an event held at 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 tax under this subchapter for admission to an event 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. Added by Acts 1997, 75th Leg., ch. 551, Sec. 1, eff. Sept. 1, 1997.