§ 11-1-2. TAX ON LEASED VEHICLE.

Latest version.

(A)

This section authorizes a tax on a leased motor vehicle otherwise exempted from taxation under Section 11.252(a) ( Motor Vehicles Leased for Personal Use ) of the Texas Tax Code.

(B)

The exemption from taxation provided by Section 11.252(a) ( Motor Vehicles Leased for Personal Use ) of the Texas Tax Code does not apply to a leased motor vehicle subject to taxation by the City.

Source: 1992 Code Section 5-5-2; Ord. 031204-10; Ord. 031211-11.

                    
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