Texas Statutes
Subtitle G - Gross Receipts and Mixed Beverage Taxes
Chapter 182 - Miscellaneous Gross Receipts Taxes

Subchapter B. Utility Companies

Section 182.021. Definitions - Sec. 182.021. DEFINITIONS. In this subchapter: (1) "Utility company" means...

Section 182.022. Imposition and Rate of Tax - Sec. 182.022. IMPOSITION AND RATE OF TAX. (a) A tax...

Section 182.023. Payment of Tax - Sec. 182.023. PAYMENT OF TAX. Only one utility company pays...

Section 182.024. Political Subdivisions - Sec. 182.024. POLITICAL SUBDIVISIONS. No city or other political subdivision...

Section 182.025. Charges by a City - Sec. 182.025. CHARGES BY A CITY. (a) An incorporated city...

Section 182.026. Subchapter Not Applicable - Sec. 182.026. SUBCHAPTER NOT APPLICABLE. (a) This subchapter does not...

Section 182.027. No Exemption - Sec. 182.027. NO EXEMPTION. Notwithstanding anything to the contrary in...

Subchapter E. Tax Collections and Business Permits

Section 182.081. Reports - Sec. 182.081. REPORTS. (a) A person required to pay a...

Section 182.082. Tax Payments: Due Date - Sec. 182.082. TAX PAYMENTS: DUE DATE. Except as provided in...

Section 182.083. Payment of Tax if Business Begun After Beginning of Quarter - Sec. 182.083. PAYMENT OF TAX IF BUSINESS BEGUN AFTER BEGINNING...

Section 182.084. Additional Reports - Sec. 182.084. ADDITIONAL REPORTS. The comptroller may require a person...

Section 182.085. Forms - Sec. 182.085. FORMS. The comptroller shall prepare forms for use...

Section 182.086. Permit Required; Form of Permit - Sec. 182.086. PERMIT REQUIRED; FORM OF PERMIT. (a) Each person...

Section 182.087. Application and Issuance of Permit - Sec. 182.087. APPLICATION AND ISSUANCE OF PERMIT. (a) The comptroller...

Section 182.088. Suspension of Permit - Sec. 182.088. SUSPENSION OF PERMIT. (a) If taxes due under...

Subchapter F. Penalties

Section 182.102. Penalty for Failure to File Report or to Pay Tax - Sec. 182.102. PENALTY FOR FAILURE TO FILE REPORT OR TO...

Section 182.103. Suits - Sec. 182.103. SUITS. (a) The attorney general shall bring suits...

Section 182.104. Transacting Business Without a Permit: Penalty - Sec. 182.104. TRANSACTING BUSINESS WITHOUT A PERMIT: PENALTY. (a) A...

Subchapter G. Nature and Allocation of Tax

Section 182.121. Nature of Tax - Sec. 182.121. NATURE OF TAX. A tax imposed by this...

Section 182.122. Allocation of Tax - Sec. 182.122. ALLOCATION OF TAX. Revenues collected under this chapter...