Sec. 321.1045. IMPOSITION OF SALES AND USE TAX IN CERTAIN FEDERAL MILITARY INSTALLATIONS. (a) This section applies only to a municipality with a population of more than 500,000 that borders the United Mexican States.
(b) For purposes of the sales and use tax imposed under this chapter, a reference in this chapter or other law to the municipality as the territory in which the tax or an incident of the tax applies includes the area within the boundaries of a federal military installation that is located in the municipality's extraterritorial jurisdiction.
(c) This section does not affect:
(1) the boundaries of an emergency services district that contains territory within the boundaries of a federal military installation on the effective date of this section;
(2) the authority of that emergency services district to continue to impose a sales and use tax in the entire territory of the district; or
(3) the duty of that emergency services district to provide services in the entire territory of the district.
Added by Acts 2011, 82nd Leg., R.S., Ch. 146 (H.B. 205), Sec. 1, eff. July 1, 2011.
Structure Texas Statutes
Subtitle C - Local Sales and Use Taxes
Chapter 321 - Municipal Sales and Use Tax Act
Subchapter B. Imposition of Sales and Use Taxes by Municipalities
Section 321.101. Tax Authorized
Section 321.102. Effective Dates: New Tax, Tax Repeal, Boundary Change
Section 321.1025. Annexation to Certain Regional Transportation Authorities
Section 321.1045. Imposition of Sales and Use Tax in Certain Federal Military Installations
Section 321.105. Residential Use of Gas and Electricity
Section 321.106. Fire Control District Tax
Section 321.107. Administration of Local Sales and Use Taxes Imposed by Other Governmental Entities
Section 321.108. Municipal Crime Control and Prevention District Tax