Sec. 334.403. TAX AUTHORIZED. (a) A municipality or a county may impose a facility use tax for the use or occupancy by livestock of a stall or pen at a designated facility in that municipality or county for which the municipality or county has issued bonds to plan, acquire, establish, develop, construct, or renovate.
(b) The municipality or county may impose the facility use tax under this subchapter only at a designated facility that is an approved venue project.
(c) A municipality or county may impose a tax under this subchapter only if:
(1) the municipality or county issues bonds or other obligations under Section 334.043, and those bonds or other obligations are outstanding and unpaid; and
(2) the tax is approved at an election held under Section 334.024.
Added by Acts 2003, 78th Leg., ch. 672, Sec. 1, eff. June 20, 2003.