Sec. 334.081. SALES AND USE TAX. (a) A municipality by ordinance or a county by order may impose a sales and use tax under this subchapter. (b) A municipality by ordinance or a county by order may repeal or decrease the rate of a tax imposed under this subchapter. (c) A municipality or county may impose a tax under this subchapter only if: (1) an approved venue project is or is planned to be located in the municipality or county; and (2) the tax is approved at an election held under Section 334.024 . (d) Subsection (c)(1) does not apply to a venue project for a venue described by Section 334.001 (4)(F).
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