89th Legislature, Regular Session
SB 1363
Relating to the collection, remittance, and administration of certain taxes on motor vehicles rented through a marketplace rental provider; imposing a penalty.
Introduced
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- Passed Senate
- Passed House
- To Governor
- Became Law
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89R11818 CJC-F By: Nichols S.B. No. 1363 A BILL TO BE ENTITLED AN ACT relating to the collection, remittance, and administration of certain taxes on motor vehicles rented through a marketplace rental provider; imposing a penalty. BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: SECTION 1. Section 334.105, Local Government Code, is amended by adding Subsection (c) to read as follows: (c) Notwithstanding Subsections (a) and (b), if a motor vehicle subject to the tax imposed under this subchapter is rented through a marketplace rental provider, the marketplace rental