§ 11-3-5. COLLECTION, ADMINISTRATION, AND USE OF TAX.

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(A)

Chapter 334 ( Sports and Community Venues ), Subchapter E ( Short Term Motor Vehicle Rental Tax ) of the Local Government Code is adopted for purposes of the collection and administration of the motor vehicle rental tax.

(B)

Each bill or other receipt for a car rental charge that is subject to the tax imposed by this article must conspicuously include the following statement:

"The City of Austin requires that an additional tax of 5 percent be imposed on each motor vehicle rental for the purpose of financing the Town Lake Park Community Events Center Venue Project."

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

                    
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