Texas § LG.334.103 - SHORT-TERM RENTAL TAX
Full text of Texas The Texas Constitution § LG.334.103 — SHORT-TERM RENTAL TAX, with citation guidance and answers to common questions.
§ LG.334.103. SHORT-TERM RENTAL TAX
SHORT-TERM RENTAL TAX. (a) Except as provided by Subsection (c), the tax authorized by this subchapter is imposed at a rate in increments of one-eighth of one percent, not to exceed five percent, on the gross rental receipts from the rental in the municipality or county of a motor vehicle. (b) The ballot proposition at the election held to adopt the tax must specify the maximum rate of the tax to be adopted. (c) A county with a population of more than 2.5 million that is adjacent to a county with a population of more than 2.1 million may impose the tax authorized by this subchapter at a rate not to exceed six percent on the gross rental receipts from the rental in the county of a motor vehicle. Added by Acts 1997, 75th Leg., ch. 551, Sec. 1, eff. Sept. 1, 1997. Amended by Acts 2003, 78th Leg., ch. 164, Sec. 1, eff. May 27, 2003. Amended by: Acts 2023, 88th Leg., R.S., Ch. 644 (H.B. 4559 ), Sec. 169, eff. September 1, 2023.
Source: official Texas text · Last verified 2026-08-27
Frequently Asked Questions About Texas § LG.334.103
What does The Texas Constitution § LG.334.103 cover?
Section LG.334.103 ("SHORT-TERM RENTAL TAX") is part of the The Texas Constitution, the codified statutory law of Texas. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite Texas § LG.334.103?
A common citation format is "The Texas Constitution § LG.334.103" (Texas). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of Texas law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the Texas official source linked on this page or consult a licensed Texas attorney.
How does Texas § LG.334.103 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in Texas can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in Texas.