(a) There is hereby levied and imposed a tax on each stall or pen that a person has a right to use or occupy for any reason in connection with a livestock event, with the rate of such tax being $1 per stall or pen per day, provided that the aggregate tax collected shall not exceed $20 per stall or pen for any livestock event.
(b) The tax imposed by this article is a debt owed by the person having the right to use a stall or pen and is recoverable at law.
(c) The tax shall be collected for each livestock event held, in whole or in part, at the venue project, beginning on the date as of which the multipurpose arena in the venue project is issued a certificate of occupancy and continuing so long as bonds or other obligations, including revenue or refunding obligations, for the planning, acquisition, establishment, development, construction, or renovation of the venue project are outstanding and unpaid.
(d) Notwithstanding the foregoing, no tax shall be levied or imposed under this section for the use or occupancy of stalls or pens by livestock at the Tarrant County Junior Livestock Show.
(Ord. 22744-06-2017, § 1, passed 6-6-2017, eff. 6-25-2017)