Austin |
Code of Ordinances |
Title 11. TAXATION. |
Chapter 11-1. AD VALOREM TAX. |
Article 1. GENERAL PROVISIONS. |
§ 11-1-2. TAX ON LEASED VEHICLE.
(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.