Short-term Motor Vehicle Rental Tax | Midpage

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Texas Statutes

Subchapter E

Short-term Motor Vehicle Rental Tax

334.101Definitions 334.1015Application 334.102Tax Authorized 334.103Short-term Rental Tax 334.104Rate Increase 334.1041Rate Increase in Certain Populous Counties 334.105Computation of Tax 334.106Consummation of Rental 334.107Exemptions Applicable 334.108Notice of Tax 334.109Gross Receipts Presumed Subject to Tax 334.110Records 334.111Failure to Keep Records 334.112Effective Date and Ending Date of Tax 334.113Tax Collection; Penalty 334.1135Reimbursement for Tax Collection Expenses 334.114Collection Procedures on Purchase of Motor Vehicle Rental Business 334.115Deposit of Tax Revenue