Tex. Local Gov't Code Section 334.001
Definitions


In this chapter:

(1)

“Active transportation” means transportation that is wholly or primarily powered by human energy. The term includes walking, running, and bicycling.

(1-a)

“Approved venue project” means a sports and community venue project that has been approved under this chapter by the voters of a municipality or county.

(2)

“Governing body” means the governing body of a municipality or the commissioners court of a county.

(3)

“Related infrastructure” includes any store, restaurant, on-site hotel, concession, automobile parking facility, area transportation facility, road, street, water or sewer facility, park, or other on-site or off-site improvement that relates to and enhances the use, value, or appeal of a venue, including areas adjacent to the venue, and any other expenditure reasonably necessary to construct, improve, renovate, or expand a venue, including an expenditure for environmental remediation.

(4)

“Venue” means:

(A)

an arena, coliseum, stadium, or other type of area or facility:
(i)
that is used or is planned for use for one or more professional or amateur sports events, community events, or other sports events, including rodeos, livestock shows, agricultural expositions, promotional events, and other civic or charitable events, provided that a facility financed wholly or partly with revenue from a tax imposed under Subchapter H is not, or will not be, primarily used for community, civic, and charitable events that are attended only by residents of the community; and
(ii)
for which a fee for admission to the events is charged or is planned to be charged;

(B)

a convention center, a convention center facility as defined by Section 351.001 (Definitions)(2) or 352.001 (Definitions)(2), Tax Code, or a related improvement such as a civic center hotel, theater, opera house, music hall, rehearsal hall, park, zoological park, museum, aquarium, or plaza located in the vicinity of a convention center or facility owned by a municipality or a county, provided that a related improvement for a facility financed wholly or partly with revenue from a tax imposed under Subchapter H must be in the vicinity of the convention center;

(C)

a tourist development area;

(D)

a municipal parks and recreation system, or improvements or additions to a parks and recreation system, or an area or facility, including an area or facility for active transportation use, that is part of a municipal parks and recreation system;

(E)

a project authorized by Section 4A or 4B, Development Corporation Act of 1979 (Article 5190.6, Vernon’s Texas Civil Statutes), as that Act existed on September 1, 1997;

(F)

a watershed protection and preservation project; a recharge, recharge area, or recharge feature protection project; a conservation easement; or an open-space preservation program intended to protect water; and

(G)

an airport facility located in a municipality located on the international border.

(5)

“Sports and community venue project” or “venue project” means a venue and related infrastructure that is planned, acquired, established, developed, constructed, or renovated under this chapter.
Added by Acts 1997, 75th Leg., ch. 551, Sec. 1, eff. Sept. 1, 1997. Amended by Acts 1999, 76th Leg., ch. 784, Sec. 1, eff. June 18, 1999; Acts 2001, 77th Leg., ch. 1044, Sec. 1, eff. Sept. 1, 2001; Acts 2003, 78th Leg., ch. 189, Sec. 1, eff. June 2, 2003.
Amended by:
Acts 2013, 83rd Leg., R.S., Ch. 966 (H.B. 1908), Sec. 1, eff. September 1, 2013.
Acts 2017, 85th Leg., R.S., Ch. 267 (H.B. 1896), Sec. 1, eff. September 1, 2017.
Acts 2017, 85th Leg., R.S., Ch. 785 (H.B. 2445), Sec. 1, eff. June 15, 2017.

Source: Section 334.001 — Definitions, https://statutes.­capitol.­texas.­gov/Docs/LG/htm/LG.­334.­htm#334.­001 (accessed Jun. 5, 2024).

334.001
Definitions
334.002
Application to Certain Municipalities and Counties
334.003
Application to Venue Constructed Under Other Law
334.004
Other Uses of Venue Permitted
334.005
Specific Performance
334.006
Prohibition Against Tax Expansion
334.007
Restriction on Use of Water Obtained as Result of Acquisition of Property
334.008
Parks and Recreation System as Venue Project: Certain Counties
334.021
Resolution Authorizing Project
334.022
State Fiscal Impact Analysis
334.023
Appeal of Comptroller Determination
334.024
Election
334.025
False and Misleading Campaign Material
334.041
General Powers
334.042
Venue Project Fund
334.043
Bonds and Other Obligations
334.044
Public Purpose of Venue Project
334.045
Public Square or Municipal Park
334.081
Sales and Use Tax
334.0082
Venue Projects in Certain Municipalities
334.082
Tax Code Applicable
334.0083
Venue Projects in Certain Counties
334.083
Tax Rate
334.084
Rate Increase
334.085
Imposition in Municipality or County with Other Taxing Authority
334.086
Imposition of Tax
334.087
Effective Date of Tax
334.088
Deposit of Tax Revenues
334.089
Abolition of Tax
334.101
Definitions
334.102
Tax Authorized
334.103
Short-term Rental Tax
334.104
Rate Increase
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
334.114
Collection Procedures on Purchase of Motor Vehicle Rental Business
334.115
Deposit of Tax Revenue
334.151
Tax Authorized
334.152
Tax Rate
334.153
Rate Increase
334.154
Collection
334.155
Effective Date and Ending Date of Tax
334.156
Collection of Tax
334.157
Deposit of Tax Revenue
334.201
Event Parking Tax
334.202
Tax Rate
334.203
Rate Increase
334.204
Collection
334.205
Effective Date and Ending Date of Tax
334.206
Collection of Tax
334.207
Deposit of Tax Revenue
334.0235
Transportation Authority Impact Analysis
334.0236
Appeal of Authority Determination
334.0241
Election on Use of Ad Valorem Taxes
334.0242
Election on Use of Taxes to Improve or Maintain Venue Project
334.251
Definition
334.252
Imposition of Tax
334.253
Tax Code Applicable
334.254
Tax Rate
334.255
Rate Increase
334.256
Notice of Tax
334.257
Effective Date and Ending Date of Tax
334.258
Deposit of Tax Revenue
334.301
Definition
334.302
Tax Authorized
334.303
Tax Rate
334.304
Rate Increase
334.305
Collection
334.306
Effective Date and Ending Date of Tax
334.307
Collection of Tax
334.308
Deposit of Tax Revenue
334.351
Definition
334.352
Application of Subchapter
334.353
Short-term Motor Vehicle Rental Tax
334.354
Use of Revenue
334.401
Definitions
334.402
Applicability
334.403
Tax Authorized
334.404
Tax Rate
334.405
Increase in Maximum Tax Rate
334.406
Exemption
334.407
Nature of Tax
334.408
Effective Date of Tax
334.409
Collection of Tax
334.410
Deposit of Tax Revenue
334.0415
Use of Financing for Certain Projects
334.0425
Books, Records, and Papers
334.0855
Imposition in Certain Municipalities and Counties
334.1015
Application
334.1041
Rate Increase in Certain Populous Counties
334.1135
Reimbursement for Tax Collection Expenses
334.2031
Rate Increase in Certain Municipalities in Certain Populous Counties
334.2515
Application
334.2516
Use of Revenue by Certain Municipalities for Certain Purposes
334.2517
Use of Revenue for Certain Purposes
334.2518
Use of Revenue by Certain Municipalities for Certain Park Facilities

Accessed:
Jun. 5, 2024

§ 334.001’s source at texas​.gov