COLLECTION, ADMINISTRATION, AND USE OF TAX.
Austin City Code § 11-3-5
in effect§ 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.
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_CH11-3MOVERETA_S11-3-5COADUSTAFetched: 10/27/2026
