Sec. 321.107. ADMINISTRATION OF LOCAL SALES AND USE TAXES IMPOSED BY OTHER GOVERNMENTAL ENTITIES. The imposition, computation, administration, enforcement, and collection of any local sales and use tax imposed by any other local governmental entity is governed by this chapter, except as otherwise provided by law. In this section, "other local governmental entity" includes any governmental entity created by the legislature that has a limited purpose or function, that has a defined or restricted geographic territory, and that is authorized by law to impose a local sales and use tax. The term does not include a county, county health services district, county landfill and criminal detention center district, metropolitan transportation authority, coordinated county transportation authority, economic development district, crime control district, hospital district, emergency services district, or library district.
Added by Acts 2003, 78th Leg., ch. 209, Sec. 54, eff. Oct. 1, 2003.
Amended by:
Acts 2007, 80th Leg., R.S., Ch. 326 (H.B. 2682), Sec. 21, eff. September 1, 2007.
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