MOTOR VEHICLE RENTAL TAX.

Austin City Code tit. 11, ch. 11-3

in effect

Austin City Code § 11-3-1 DEFINITIONS.

§ 11-3-1 - DEFINITIONS. (A) Except as provided by Subsection (B), words and phrases in this chapter have the same meaning they have in Chapter 334 (Sports and Community Venues), Subchapter E (Short Term Motor Vehicle Rental Tax) of the Texas Local Government Code. (B) In this chapter: (1) DIRECTOR means the director of the City's Financial and Administrative Services Department (2) QUARTERLY PERIOD means the quarters of the City's fiscal year, beginning the first quarter beginning on October 1 and ending on December 31. Source: 1992 Code Section 5-10-1; Ord. 031204-10; Ord. 031211-11.

Austin City Code § 11-3-2 APPLICABILITY.

§ 11-3-2 - APPLICABILITY. This chapter applies to a tax imposed in accordance with Chapter 334 (Sports and Community Venues), Subchapter E (Short Term Motor Vehicle Rental Tax) of the Texas Local Government Code for the Town Lake Park Community Events Center Venue Project approved by the voters at the November 3, 1998 election. Source: 1992 Code Section 5-10-2; Ord. 031204-10; Ord. 031211-11.

Austin City Code § 11-3-3 TAX IMPOSED.

§ 11-3-3 - TAX IMPOSED. A tax on motor vehicle rentals in the City is imposed as authorized by Chapter 344 (Sports and Community Venues), Subchapter E (Short Term Motor Vehicle Rental Tax) of the Texas Local Government Code. Source: 1992 Code Section 5-10-3; Ord. 031204-10; Ord. 031211-11.

Austin City Code § 11-3-4 TAX RATE.

§ 11-3-4 - TAX RATE. The rate of the motor vehicle rental tax imposed by this chapter is five percent of the gross rental receipts from the rental of a motor vehicle in the city. Source: 1992 Code Section 5-10-4; Ord. 031204-10; Ord. 031211-11.

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

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

Austin City Code § 11-3-6 QUARTERLY REPORTS; TAX PAYMENTS DUE.

§ 11-3-6 - QUARTERLY REPORTS; TAX PAYMENTS DUE. (A) On the last day of the month following each quarterly period, every person required to collect the tax imposed by this chapter shall file a report with the director showing: (1) the person's gross receipts from the rental of motor vehicles in the city in the preceding quarter; (2) the amount of the tax collected on the receipts; and (3) the amount of exemptions granted. (B) The report required by Subsection (A) shall be in the form prescribed by the director. (C) A person required to collect the tax imposed by this chapter shall make the names, addresses, and identification relied upon in the granting of exemptions to the collection of the tax imposed by this chapter, and any other information the director may reasonably require, accessible for review by the director. (D) The tax due on motor vehicle rental receipts shall be paid at the time of filing the quarterly report. (E) The director may request, and a person required to collect the tax imposed by this chapter shall provide, additional documentation verifying the information contained in the person's quarterly report. (F) A person required to collect the tax imposed by this chapter shall hold the taxes collected in a separate account and may not use the taxes for any purpose other than payment to the City as provided in this chapter. Interest on taxes held in the account become part of the taxes and shall be paid to the City. Source: 1992 Code Section 5-10-6; Ord. 031204-10; Ord. 031211-11.

Austin City Code § 11-3-7 AUTHORITY OF THE DIRECTOR; RULES AUTHORIZED.

§ 11-3-7 - AUTHORITY OF THE DIRECTOR; RULES AUTHORIZED. (A) The director shall administer this chapter. (B) The director may promulgate rules necessary to effectively collect the tax imposed by this chapter. (C) The director shall, upon reasonable notice, have access to books and records necessary to enable the director to determine the accuracy of any report filed as required by this chapter, and the amount of tax due under this chapter. Source: 1992 Code Section 5-10-7; Ord. 031204-10; Ord. 031211-11.

Austin City Code § 11-3-8 VENUE PROJECT FUND; REVENUE DERIVED FROM TAX.

§ 11-3-8 - VENUE PROJECT FUND; REVENUE DERIVED FROM TAX. (A) A venue project fund is created for the Town Lake Park Community Events Center Venue Project. (B) The revenue derived from the tax imposed by this chapter shall be deposited in the venue project fund created by this section. (C) The director shall maintain records to account for the receipt and disbursement of: (1) proceeds of the taxes collected under this chapter; (2) revenue from the sale of bonds or other obligations related to the Town Lake Park Community Events Center Venue Project; and (3) other money required by law to be deposited in the venue project fund. (D) The money in the venue project fund shall be maintained in a depository bank of the City. Source: 1992 Code Section 5-10-8; Ord. 031204-10; Ord. 031211-11.

Austin City Code § 11-3-9 INTEREST.

§ 11-3-9 - INTEREST. (A) A person who is required to collect the tax imposed by this chapter is liable for interest if the owner fails to pay the tax when due under this chapter. (B) The interest rate shall be set by ordinance. Source: 1992 Code Section 5-10-9; Ord. 031204-10; Ord. 031211-11.

Austin City Code § 11-3-10 OFFENSE; PENALTIES.

§ 11-3-10 - OFFENSE; PENALTIES. (A) A person who is required to collect the tax imposed by this chapter commits an offense if the person: (1) fails to keep records required by this chapter; (2) fails to report when required by this chapter; (3) or fails to pay the tax when due under this chapter. (B) An offense under this chapter is a Class C misdemeanor, punishable as provided in Section 1-1-99 (Offenses; General Penalty). Source: 1992 Code Section 5-10-10; Ord. 031204-10; Ord. 031211-11.

Source: City of Austin, City Code and City Charter (Municode Library, library.municode.com)URL: https://library.municode.com/tx/austin/codes/code_of_ordinances?nodeId=TIT11TA_CH11-3MOVERETAFetched: 10/27/2026