Tex. Local Government Code § 334.204
COLLECTION
Texas · Texas Local Government Code · Status: effective
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- Citation
- Tex. Local Government Code § 334.204, COLLECTION, Texas, version 1 as recorded 2026-07-09, yourstate.us, https://yourstate.us/provision/692471
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Full text
(a) The municipality by ordinance or the county by order may require the owner or lessee of a parking facility to collect the tax for the benefit of the municipality or county.
(b) An owner or lessee required to collect the tax under this section shall add the tax to the parking charge, and the tax is a part of the parking charge, a debt owed to the parking facility owner or lessee by the person parking, and recoverable at law in the same manner as the parking charge.
(c) The tax imposed by this subchapter is not an occupation tax imposed on the owner or lessee of the parking facility.