Texas Statutes
Tax Code
Title 3 - Local Taxation

Section 302.002. Other Taxes Not Considered: Certain Home-Rule Municipalities - Sec. 302.002. OTHER TAXES NOT CONSIDERED: CERTAIN HOME-RULE MUNICIPALITIES. (a)...

Subchapter B. General Provisions Relating to Excise Taxes

Section 302.101. Occupation Taxes - Sec. 302.101. OCCUPATION TAXES. (a) The governing body of a...

Section 302.102. Tax Collection Powers - Sec. 302.102. TAX COLLECTION POWERS. (a) The governing body of...

Subtitle B - Special Property Tax Provisions

Chapter 311 - Tax Increment Financing Act

Section 311.001. Short Title - Sec. 311.001. SHORT TITLE. This chapter may be cited as...

Section 311.002. Definitions - Sec. 311.002. DEFINITIONS. In this chapter: (1) "Project costs" means...

Section 311.003. Procedure for Creating Reinvestment Zone - Sec. 311.003. PROCEDURE FOR CREATING REINVESTMENT ZONE. (a) The governing...

Section 311.0031. Enterprise Zone - Sec. 311.0031. ENTERPRISE ZONE. Designation of an area under the...

Section 311.004. Contents of Reinvestment Zone Ordinance or Order - Sec. 311.004. CONTENTS OF REINVESTMENT ZONE ORDINANCE OR ORDER. (a)...

Section 311.005. Criteria for Reinvestment Zone - Sec. 311.005. CRITERIA FOR REINVESTMENT ZONE. (a) To be designated...

Section 311.006. Restrictions on Composition of Reinvestment Zone - Sec. 311.006. RESTRICTIONS ON COMPOSITION OF REINVESTMENT ZONE. (a) A...

Section 311.007. Changing Boundaries or Term of Existing Zone - Sec. 311.007. CHANGING BOUNDARIES OR TERM OF EXISTING ZONE. (a)...

Section 311.008. Powers of Municipality or County - Sec. 311.008. POWERS OF MUNICIPALITY OR COUNTY. (a) In this...

Section 311.0085. Power of Certain Municipalities - Sec. 311.0085. POWER OF CERTAIN MUNICIPALITIES. (a) This section applies...

Section 311.0087. Restriction on Powers of Certain Municipalities - Sec. 311.0087. RESTRICTION ON POWERS OF CERTAIN MUNICIPALITIES. (a) This...

Section 311.009. Composition of Board of Directors - Sec. 311.009. COMPOSITION OF BOARD OF DIRECTORS. (a) Except as...

Section 311.0091. Composition of Board of Directors of Certain Reinvestment Zones - Sec. 311.0091. COMPOSITION OF BOARD OF DIRECTORS OF CERTAIN REINVESTMENT...

Section 311.0092. Notice to State Senator and State Representative; Waiver of Service on Board - Sec. 311.0092. NOTICE TO STATE SENATOR AND STATE REPRESENTATIVE; WAIVER...

Section 311.010. Powers and Duties of Board of Directors - Sec. 311.010. POWERS AND DUTIES OF BOARD OF DIRECTORS. (a)...

Section 311.01005. Costs Associated With Transportation or Transit Projects - Sec. 311.01005. COSTS ASSOCIATED WITH TRANSPORTATION OR TRANSIT PROJECTS. (a)...

Section 311.0101. Participation of Disadvantaged Businesses in Certain Zones - Sec. 311.0101. PARTICIPATION OF DISADVANTAGED BUSINESSES IN CERTAIN ZONES. (a)...

Section 311.011. Project and Financing Plans - Sec. 311.011. PROJECT AND FINANCING PLANS. (a) The board of...

Section 311.012. Determination of Amount of Tax Increment - Sec. 311.012. DETERMINATION OF AMOUNT OF TAX INCREMENT. (a) The...

Section 311.0123. Sales Tax Increment - Sec. 311.0123. SALES TAX INCREMENT. (a) In this section, "sales...

Section 311.0125. Tax Abatement Agreements - Sec. 311.0125. TAX ABATEMENT AGREEMENTS. (a) Notwithstanding any provision in...

Section 311.013. Collection and Deposit of Tax Increments - Sec. 311.013. COLLECTION AND DEPOSIT OF TAX INCREMENTS. (a) Each...

Section 311.014. Tax Increment Fund - Sec. 311.014. TAX INCREMENT FUND. (a) In addition to the...

Section 311.015. Tax Increment Bonds and Notes - Sec. 311.015. TAX INCREMENT BONDS AND NOTES. (a) A municipality...

Section 311.016. Annual Report by Municipality or County - Sec. 311.016. ANNUAL REPORT BY MUNICIPALITY OR COUNTY. (a) On...

Section 311.0163. Annual Report by Comptroller - Sec. 311.0163. ANNUAL REPORT BY COMPTROLLER. (a) Not later than...

Section 311.017. Termination of Reinvestment Zone - Sec. 311.017. TERMINATION OF REINVESTMENT ZONE. (a) A reinvestment zone...

Section 311.018. Conflicts With Municipal Charter - Sec. 311.018. CONFLICTS WITH MUNICIPAL CHARTER. To the extent of...

Section 311.019. Central Registry - Sec. 311.019. CENTRAL REGISTRY. (a) The comptroller shall maintain a...

Section 311.020. State Assistance - Sec. 311.020. STATE ASSISTANCE. (a) On request of the governing...

Section 311.021. Act or Proceeding Presumed Valid - Sec. 311.021. ACT OR PROCEEDING PRESUMED VALID. (a) A governmental...

Chapter 312 - Property Redevelopment and Tax Abatement Act

Subchapter A. General Provisions

Section 312.001. Short Title - Sec. 312.001. SHORT TITLE. This chapter may be cited as...

Section 312.002. Eligibility of Taxing Unit to Participate in Tax Abatement - Sec. 312.002. ELIGIBILITY OF TAXING UNIT TO PARTICIPATE IN TAX...

Section 312.0021. Prohibition on Abatement of Taxes on Certain Property Near Military Aviation Facility - Sec. 312.0021. PROHIBITION ON ABATEMENT OF TAXES ON CERTAIN PROPERTY...

Section 312.0025. Designation of Reinvestment Zone by School District - Sec. 312.0025. DESIGNATION OF REINVESTMENT ZONE BY SCHOOL DISTRICT. (a)...

Section 312.003. Confidentiality of Proprietary Information - Sec. 312.003. CONFIDENTIALITY OF PROPRIETARY INFORMATION. Information that is provided...

Section 312.004. Taxing Unit With Tax Rate Set by Commissioners Court - Sec. 312.004. TAXING UNIT WITH TAX RATE SET BY COMMISSIONERS...

Section 312.005. State Administration - Sec. 312.005. STATE ADMINISTRATION. (a) The comptroller shall maintain a...

Section 312.006. Expiration Date - Sec. 312.006. EXPIRATION DATE. If not continued in effect, this...

Section 312.007. Deferral of Commencement of Abatement Period - Sec. 312.007. DEFERRAL OF COMMENCEMENT OF ABATEMENT PERIOD. (a) In...

Subchapter B. Tax Abatement in Municipal Reinvestment Zone

Section 312.201. Designation of Reinvestment Zone - Sec. 312.201. DESIGNATION OF REINVESTMENT ZONE. (a) The governing body...

Section 312.2011. Enterprise Zone - Sec. 312.2011. ENTERPRISE ZONE. Designation of an area as an...

Section 312.202. Criteria for Reinvestment Zone - Sec. 312.202. CRITERIA FOR REINVESTMENT ZONE. (a) To be designated...

Section 312.203. Expiration of Reinvestment Zone - Sec. 312.203. EXPIRATION OF REINVESTMENT ZONE. The designation of a...

Section 312.204. Municipal Tax Abatement Agreement - Sec. 312.204. MUNICIPAL TAX ABATEMENT AGREEMENT. (a) The governing body...

Section 312.2041. Notice of Tax Abatement Agreement to Other Taxing Units - Sec. 312.2041. NOTICE OF TAX ABATEMENT AGREEMENT TO OTHER TAXING...

Section 312.205. Specific Terms of Tax Abatement Agreement - Sec. 312.205. SPECIFIC TERMS OF TAX ABATEMENT AGREEMENT. (a) An...

Section 312.206. Tax Abatement by Other Taxing Units - Sec. 312.206. TAX ABATEMENT BY OTHER TAXING UNITS. (a) If...

Section 312.207. Approval by Governing Body - Sec. 312.207. APPROVAL BY GOVERNING BODY. (a) To be effective,...

Section 312.208. Modification or Termination of Agreement - Sec. 312.208. MODIFICATION OR TERMINATION OF AGREEMENT. (a) At any...

Section 312.209. Application of Nonseverability Provision - Sec. 312.209. APPLICATION OF NONSEVERABILITY PROVISION. Section 2, Article 5,...

Section 312.210. Agreement by Taxing Units Relating to Property in Certain School Districts - Sec. 312.210. AGREEMENT BY TAXING UNITS RELATING TO PROPERTY IN...

Section 312.211. Agreement by Municipality Relating to Property Subject to Voluntary Cleanup Agreement - Sec. 312.211. AGREEMENT BY MUNICIPALITY RELATING TO PROPERTY SUBJECT TO...

Subchapter C. Tax Abatement in County Reinvestment Zone

Section 312.401. Designation of Reinvestment Zone - Sec. 312.401. DESIGNATION OF REINVESTMENT ZONE. (a) The commissioners court...

Section 312.4011. Enterprise Zone - Sec. 312.4011. ENTERPRISE ZONE. Designation of an area as an...

Section 312.402. County Tax Abatement Agreement - Sec. 312.402. COUNTY TAX ABATEMENT AGREEMENT. (a) The commissioners court...

Section 312.403. Tax Abatement Agreement for Nuclear Electric Power Generation Facility in County Reinvestment Zone - Sec. 312.403. TAX ABATEMENT AGREEMENT FOR NUCLEAR ELECTRIC POWER GENERATION...

Section 312.404. Approval by Governing Body - Sec. 312.404. APPROVAL BY GOVERNING BODY. To be effective, an...

Chapter 313 - Texas Economic Development Act

Subchapter A. General Provisions

Section 313.001. Short Title - Sec. 313.001. SHORT TITLE. This chapter may be cited as...

Section 313.002. Findings - Sec. 313.002. FINDINGS. The legislature finds that: (1) many states...

Section 313.003. Purposes - Sec. 313.003. PURPOSES. The purposes of this chapter are to:...

Section 313.004. Legislative Intent - Sec. 313.004. LEGISLATIVE INTENT. It is the intent of the...

Section 313.005. Definitions - Sec. 313.005. DEFINITIONS. Unless this chapter defines a word or...

Section 313.006. Imposition of Impact Fee - Sec. 313.006. IMPOSITION OF IMPACT FEE. (a) In this section,...

Section 313.007. Expiration - Sec. 313.007. EXPIRATION. Subchapters B and C expire December 31,...

Section 313.009. Certain Entities Ineligible - Sec. 313.009. CERTAIN ENTITIES INELIGIBLE. An entity that has been...

Section 313.010. Audit of Agreements by State Auditor - Sec. 313.010. AUDIT OF AGREEMENTS BY STATE AUDITOR. (a) Each...

Subchapter B. Limitation on Appraised Value of Certain Property Used to Create Jobs

Section 313.021. Definitions - Sec. 313.021. DEFINITIONS. In this subchapter: (1) "Qualified investment" means:...

Section 313.022. Applicability; Categorization of School Districts - Sec. 313.022. APPLICABILITY; CATEGORIZATION OF SCHOOL DISTRICTS. (a) This subchapter...

Section 313.023. Minimum Amounts of Qualified Investment - Sec. 313.023. MINIMUM AMOUNTS OF QUALIFIED INVESTMENT. For each category...

Section 313.024. Eligible Property - Sec. 313.024. ELIGIBLE PROPERTY. (a) This subchapter and Subchapter C...

Section 313.025. Application; Action on Application - Sec. 313.025. APPLICATION; ACTION ON APPLICATION. (a) The owner or...

Section 313.026. Economic Impact Evaluation - Sec. 313.026. ECONOMIC IMPACT EVALUATION. (a) The economic impact evaluation...

Section 313.0265. Disclosure of Appraised Value Limitation Information - Sec. 313.0265. DISCLOSURE OF APPRAISED VALUE LIMITATION INFORMATION. (a) The...

Section 313.027. Limitation on Appraised Value; Agreement - Sec. 313.027. LIMITATION ON APPRAISED VALUE; AGREEMENT. (a) If the...

Section 313.0275. Recapture of Ad Valorem Tax Revenue Lost - Sec. 313.0275. RECAPTURE OF AD VALOREM TAX REVENUE LOST. (a)...

Section 313.0276. Penalty for Failure to Comply With Job-Creation Requirements - Sec. 313.0276. PENALTY FOR FAILURE TO COMPLY WITH JOB-CREATION REQUIREMENTS....

Section 313.028. Certain Business Information Confidential - Sec. 313.028. CERTAIN BUSINESS INFORMATION CONFIDENTIAL. Information provided to a...

Section 313.030. Property Not Eligible for Tax Abatement - Sec. 313.030. PROPERTY NOT ELIGIBLE FOR TAX ABATEMENT. Property subject...

Section 313.031. Rules and Forms; Fees - Sec. 313.031. RULES AND FORMS; FEES. (a) The comptroller shall:...

Section 313.032. Report on Compliance With Agreements - Sec. 313.032. REPORT ON COMPLIANCE WITH AGREEMENTS. (a) Before the...

Section 313.033. Report on Compliance With Job-Creation Requirements - Sec. 313.033. REPORT ON COMPLIANCE WITH JOB-CREATION REQUIREMENTS. Each recipient...

Subchapter C. Limitation on Appraised Value of Property in Strategic Investment Area or Certain Rural School Districts

Section 313.051. Applicability - Sec. 313.051. APPLICABILITY. (a) In this section, "strategic investment area"...

Section 313.052. Categorization of School Districts - Sec. 313.052. CATEGORIZATION OF SCHOOL DISTRICTS. For purposes of determining...

Section 313.053. Minimum Amounts of Qualified Investment - Sec. 313.053. MINIMUM AMOUNTS OF QUALIFIED INVESTMENT. For each category...

Section 313.054. Limitation on Appraised Value - Sec. 313.054. LIMITATION ON APPRAISED VALUE. (a) For a school...

Subchapter E. Availability of Tax Credit After Program Expires or Is Repealed

Section 313.171. Saving Provisions - Sec. 313.171. SAVING PROVISIONS. (a) A limitation on appraised value...

Chapter 320 - Miscellaneous Provisions

Section 320.001. Saving Provision After Expiration of Chapter 312 - Sec. 320.001. SAVING PROVISION AFTER EXPIRATION OF CHAPTER 312. The...

Subtitle C - Local Sales and Use Taxes

Chapter 321 - Municipal Sales and Use Tax Act

Subchapter A. General Provisions

Section 321.001. Short Title - Sec. 321.001. SHORT TITLE. This chapter may be cited as...

Section 321.002. Definitions - Sec. 321.002. DEFINITIONS. (a) In this chapter: (1) "Additional municipal...

Section 321.003. Other Portions of Tax Applicable - Sec. 321.003. OTHER PORTIONS OF TAX APPLICABLE. Subtitles A and...

Section 321.004. References to Sales or Use Tax - Sec. 321.004. REFERENCES TO SALES OR USE TAX. A reference...

Subchapter B. Imposition of Sales and Use Taxes by Municipalities

Section 321.101. Tax Authorized - Sec. 321.101. TAX AUTHORIZED. (a) A municipality may adopt or...

Section 321.102. Effective Dates: New Tax, Tax Repeal, Boundary Change - Sec. 321.102. EFFECTIVE DATES: NEW TAX, TAX REPEAL, BOUNDARY CHANGE....

Section 321.1025. Annexation to Certain Regional Transportation Authorities - Sec. 321.1025. ANNEXATION TO CERTAIN REGIONAL TRANSPORTATION AUTHORITIES. (a) A...

Section 321.103. Sales Tax - Sec. 321.103. SALES TAX. (a) In a municipality that has...

Section 321.104. Use Tax - Sec. 321.104. USE TAX. (a) In a municipality that has...

Section 321.1045. Imposition of Sales and Use Tax in Certain Federal Military Installations - Sec. 321.1045. IMPOSITION OF SALES AND USE TAX IN CERTAIN...

Section 321.105. Residential Use of Gas and Electricity - Sec. 321.105. RESIDENTIAL USE OF GAS AND ELECTRICITY. (a) There...

Section 321.1055. Imposition of Fire Control or Crime Control District Tax on the Residential Use of Gas and Electricity - Sec. 321.1055. IMPOSITION OF FIRE CONTROL OR CRIME CONTROL DISTRICT...

Section 321.106. Fire Control District Tax - Sec. 321.106. FIRE CONTROL DISTRICT TAX. (a) Subject to an...

Section 321.107. Administration of Local Sales and Use Taxes Imposed by Other Governmental Entities - Sec. 321.107. ADMINISTRATION OF LOCAL SALES AND USE TAXES IMPOSED...

Section 321.108. Municipal Crime Control and Prevention District Tax - Sec. 321.108. MUNICIPAL CRIME CONTROL AND PREVENTION DISTRICT TAX. (a)...

Subchapter C. Computation of Taxes

Section 321.201. Computation of Sales Taxes - Sec. 321.201. COMPUTATION OF SALES TAXES. (a) Each retailer in...

Section 321.202. Method of Reporting: Retailers Having Sales Below Taxable Amount - Sec. 321.202. METHOD OF REPORTING: RETAILERS HAVING SALES BELOW TAXABLE...

Section 321.203. Consummation of Sale - Sec. 321.203. CONSUMMATION OF SALE. (a) A sale of a...

Section 321.204. Computation of Use Tax - Sec. 321.204. COMPUTATION OF USE TAX. (a) In each municipality...

Section 321.205. Use Tax: Municipality in Which Use Occurs - Sec. 321.205. USE TAX: MUNICIPALITY IN WHICH USE OCCURS. (a)...

Section 321.206. Incidence of Additional Municipal Sales and Use Tax - Sec. 321.206. INCIDENCE OF ADDITIONAL MUNICIPAL SALES AND USE TAX....

Section 321.207. Local Tax Inapplicable When No State Tax; Exceptions - Sec. 321.207. LOCAL TAX INAPPLICABLE WHEN NO STATE TAX; EXCEPTIONS....

Section 321.208. State Exemptions Applicable - Sec. 321.208. STATE EXEMPTIONS APPLICABLE. The exemptions provided by Subchapter...

Section 321.209. Transition Exemption: General Purpose Sales and Use Tax - Sec. 321.209. TRANSITION EXEMPTION: GENERAL PURPOSE SALES AND USE TAX....

Section 321.2091. Transition Exemption: Additional Municipal Sales and Use Tax - Sec. 321.2091. TRANSITION EXEMPTION: ADDITIONAL MUNICIPAL SALES AND USE TAX....

Section 321.210. Telecommunications Exemption - Sec. 321.210. TELECOMMUNICATIONS EXEMPTION. (a) There are exempted from the...

Subchapter D. Administration of Taxes

Section 321.301. Comptroller to Collect and Administer Taxes - Sec. 321.301. COMPTROLLER TO COLLECT AND ADMINISTER TAXES. The comptroller...

Section 321.302. Comptroller's Reporting Duties - Sec. 321.302. COMPTROLLER'S REPORTING DUTIES. (a) The comptroller shall make...

Section 321.3022. Tax Information - Sec. 321.3022. TAX INFORMATION. (a) In this section, "other local...

Section 321.3025. Disposition of Amount Erroneously Collected - Sec. 321.3025. DISPOSITION OF AMOUNT ERRONEOUSLY COLLECTED. (a) If in...

Section 321.303. Sales Tax Permits and Exemption and Resale Certificates - Sec. 321.303. SALES TAX PERMITS AND EXEMPTION AND RESALE CERTIFICATES....

Section 321.304. Discounts for Prepayment and Tax Collection - Sec. 321.304. DISCOUNTS FOR PREPAYMENT AND TAX COLLECTION. All discounts...

Section 321.305. Penalties - Sec. 321.305. PENALTIES. The penalties provided by Chapter 151 for...

Section 321.306. Comptroller's Rules - Sec. 321.306. COMPTROLLER'S RULES. The comptroller may adopt reasonable rules...

Section 321.307. Delinquent Taxes: Limitations - Sec. 321.307. DELINQUENT TAXES: LIMITATIONS. The limitations for the bringing...

Section 321.308. Seizure and Sale of Property - Sec. 321.308. SEIZURE AND SALE OF PROPERTY. If the comptroller...

Section 321.309. Suit for Tax Collection - Sec. 321.309. SUIT FOR TAX COLLECTION. (a) A municipality acting...

Section 321.310. Disapproval of Municipal Suit - Sec. 321.310. DISAPPROVAL OF MUNICIPAL SUIT. (a) The comptroller or...

Section 321.311. Judgments in Municipal Suit - Sec. 321.311. JUDGMENTS IN MUNICIPAL SUIT. (a) A judgment in...

Section 321.312. Retention of Certain Municipal Sales Taxes - Sec. 321.312. RETENTION OF CERTAIN MUNICIPAL SALES TAXES. A municipality...

Subchapter E. Tax Election Procedures

Section 321.401. Calling of Election - Sec. 321.401. CALLING OF ELECTION. (a) An election under this...

Section 321.402. Deadlines After Petition - Sec. 321.402. DEADLINES AFTER PETITION. (a) After the receipt of...

Section 321.403. Time of Election - Sec. 321.403. TIME OF ELECTION. (a) An election under this...

Section 321.404. Ballot Wording - Sec. 321.404. BALLOT WORDING. (a) In an election to adopt...

Section 321.405. Official Results of Election - Sec. 321.405. OFFICIAL RESULTS OF ELECTION. (a) Within 10 days...

Section 321.406. Frequency of Election - Sec. 321.406. FREQUENCY OF ELECTION. An election under this chapter...

Section 321.407. Election Contest: Notice - Sec. 321.407. ELECTION CONTEST: NOTICE. (a) If an election held...

Section 321.408. Election Contest: Delayed Effective Date - Sec. 321.408. ELECTION CONTEST: DELAYED EFFECTIVE DATE. (a) When the...

Section 321.409. Combined Municipal Sales Tax Ballot Propositions - Sec. 321.409. COMBINED MUNICIPAL SALES TAX BALLOT PROPOSITIONS. (a) Notwithstanding...

Subchapter F. Revenue Deposit, Distribution, and Use

Section 321.501. Trust Account - Sec. 321.501. TRUST ACCOUNT. (a) The comptroller shall deposit the...

Section 321.502. Distribution of Trust Funds - Sec. 321.502. DISTRIBUTION OF TRUST FUNDS. At least twice during...

Section 321.5025. Distribution of Trust Funds to Defunding Municipality - Sec. 321.5025. DISTRIBUTION OF TRUST FUNDS TO DEFUNDING MUNICIPALITY. (a)...

Section 321.503. State's Share - Sec. 321.503. STATE'S SHARE. Before sending any money to a...

Section 321.504. Amounts Retained in Trust Account - Sec. 321.504. AMOUNTS RETAINED IN TRUST ACCOUNT. (a) The comptroller...

Section 321.505. Interest on Trust Account - Sec. 321.505. INTEREST ON TRUST ACCOUNT. Interest earned on all...

Section 321.506. Use of Tax Revenue by Municipality - Sec. 321.506. USE OF TAX REVENUE BY MUNICIPALITY. Except as...

Section 321.507. Use of Additional Municipal Sales and Use Tax - Sec. 321.507. USE OF ADDITIONAL MUNICIPAL SALES AND USE TAX....

Section 321.508. Pledge of Tax Revenue - Sec. 321.508. PLEDGE OF TAX REVENUE. (a) A municipality may...

Section 321.509. Tax Powers of Municipality Not Limited - Sec. 321.509. TAX POWERS OF MUNICIPALITY NOT LIMITED. This chapter...

Section 321.510. Reallocation of Municipal or Local Governmental Entity Tax Revenue - Sec. 321.510. REALLOCATION OF MUNICIPAL OR LOCAL GOVERNMENTAL ENTITY TAX...

Chapter 322 - Sales and Use Taxes for Special Purpose Taxing Authorities

Subchapter A. General Provisions

Section 322.001. Application of Chapter - Sec. 322.001. APPLICATION OF CHAPTER. (a) This chapter applies to...

Section 322.002. Definitions - Sec. 322.002. DEFINITIONS. In this chapter: (1) "Taxing entity" means...

Subchapter B. Assessment and Computation of Taxes

Section 322.101. Sales Tax - Sec. 322.101. SALES TAX. There is imposed in a taxing...

Section 322.102. Use Tax - Sec. 322.102. USE TAX. In a taxing entity, there is...

Section 322.103. Computation of Sales Taxes - Sec. 322.103. COMPUTATION OF SALES TAXES. (a) Each retailer in...

Section 322.104. Computation of Use Tax - Sec. 322.104. COMPUTATION OF USE TAX. (a) In each taxing...

Section 322.105. Use Tax: Where Use Occurs - Sec. 322.105. USE TAX: WHERE USE OCCURS. (a) In determining...

Section 322.106. Tax Inapplicable When No State Tax; Exceptions - Sec. 322.106. TAX INAPPLICABLE WHEN NO STATE TAX; EXCEPTIONS. (a)...

Section 322.108. Certain Provisions of Municipal Sales and Use Tax Applicable - Sec. 322.108. CERTAIN PROVISIONS OF MUNICIPAL SALES AND USE TAX...

Section 322.109. Telecommunications Exemption - Sec. 322.109. TELECOMMUNICATIONS EXEMPTION. (a) There are exempted from the...

Section 322.110. Transition Exemption in Certain Taxing Entities - Sec. 322.110. TRANSITION EXEMPTION IN CERTAIN TAXING ENTITIES. (a) The...

Subchapter C. Administration of Taxes

Section 322.201. Comptroller to Collect and Administer Taxes - Sec. 322.201. COMPTROLLER TO COLLECT AND ADMINISTER TAXES. (a) The...

Section 322.202. Comptroller's Reporting Duties - Sec. 322.202. COMPTROLLER'S REPORTING DUTIES. (a) The comptroller shall report...

Section 322.2022. Tax Information - Sec. 322.2022. TAX INFORMATION. (a) Except as otherwise provided by...

Section 322.203. Comptroller's Rules - Sec. 322.203. COMPTROLLER'S RULES. The comptroller may adopt reasonable rules...

Section 322.204. Delinquent Taxes: Limitations - Sec. 322.204. DELINQUENT TAXES: LIMITATIONS. The limitations for the bringing...

Section 322.205. Seizure and Sale of Property - Sec. 322.205. SEIZURE AND SALE OF PROPERTY. (a) If the...

Section 322.206. Suits for Tax Collection - Sec. 322.206. SUITS FOR TAX COLLECTION. (a) A taxing entity...

Section 322.207. Disapproval of Suit - Sec. 322.207. DISAPPROVAL OF SUIT. (a) The comptroller or the...

Section 322.208. Judgments in Suit - Sec. 322.208. JUDGMENTS IN SUIT. (a) A judgment in a...

Subchapter D. Revenue Deposit, Distribution, and Use

Section 322.301. Collections Held by Comptroller - Sec. 322.301. COLLECTIONS HELD BY COMPTROLLER. The comptroller shall deposit,...

Section 322.302. Distribution of Trust Funds - Sec. 322.302. DISTRIBUTION OF TRUST FUNDS. At least quarterly during...

Section 322.303. State's Share - Sec. 322.303. STATE'S SHARE. Before sending any money to a...

Section 322.304. Amounts Retained in Trust Account - Sec. 322.304. AMOUNTS RETAINED IN TRUST ACCOUNT. (a) The comptroller...

Section 322.305. Interest on Trust Accounts - Sec. 322.305. INTEREST ON TRUST ACCOUNTS. Interest earned on all...

Section 322.306. Retention of Certain Special Purpose District Sales Taxes - Sec. 322.306. RETENTION OF CERTAIN SPECIAL PURPOSE DISTRICT SALES TAXES....

Chapter 323 - County Sales and Use Tax Act

Subchapter A. General Provisions

Section 323.001. Short Title - Sec. 323.001. SHORT TITLE. This chapter may be cited as...

Section 323.002. Definitions - Sec. 323.002. DEFINITIONS. The words used in this chapter and...

Section 323.003. Other Portions of Tax Applicable - Sec. 323.003. OTHER PORTIONS OF TAX APPLICABLE. Subtitles A and...

Subchapter B. Imposition of Sales and Use Taxes by Counties

Section 323.101. Tax Authorized - Sec. 323.101. TAX AUTHORIZED. (a) A qualified county may adopt...

Section 323.102. Effective Dates: New Tax, Tax Repeal - Sec. 323.102. EFFECTIVE DATES: NEW TAX, TAX REPEAL. (a) Except...

Section 323.103. Sales Tax - Sec. 323.103. SALES TAX. In a county that has adopted...

Section 323.104. Use Tax - Sec. 323.104. USE TAX. In a county that has adopted...

Section 323.105. Crime Control District Tax - Sec. 323.105. CRIME CONTROL DISTRICT TAX. (a) Subject to an...

Subchapter C. Computation of Taxes

Section 323.201. Computation of Sales Taxes - Sec. 323.201. COMPUTATION OF SALES TAXES. (a) Each retailer in...

Section 323.202. Method of Reporting: Retailers Having Sales Below Taxable Amount - Sec. 323.202. METHOD OF REPORTING: RETAILERS HAVING SALES BELOW TAXABLE...

Section 323.203. Consummation of Sale - Sec. 323.203. CONSUMMATION OF SALE. (a) A sale of a...

Section 323.204. Computation of Use Tax - Sec. 323.204. COMPUTATION OF USE TAX. In each county that...

Section 323.205. Use Tax: County in Which Use Occurs - Sec. 323.205. USE TAX: COUNTY IN WHICH USE OCCURS. (a)...

Section 323.206. County Tax Inapplicable When No State Tax; Exceptions - Sec. 323.206. COUNTY TAX INAPPLICABLE WHEN NO STATE TAX; EXCEPTIONS....

Section 323.207. State Exemptions Applicable - Sec. 323.207. STATE EXEMPTIONS APPLICABLE. The exemptions provided by Subchapter...

Section 323.208. Telecommunications Exemption - Sec. 323.208. TELECOMMUNICATIONS EXEMPTION. (a) There are exempted from the...

Section 323.209. Transition Exemption - Sec. 323.209. TRANSITION EXEMPTION. (a) The receipts from the sale,...

Subchapter D. Administration of Taxes

Section 323.301. Comptroller to Collect and Administer Taxes - Sec. 323.301. COMPTROLLER TO COLLECT AND ADMINISTER TAXES. The comptroller...

Section 323.302. Comptroller's Reporting Duties - Sec. 323.302. COMPTROLLER'S REPORTING DUTIES. (a) The comptroller shall make...

Section 323.3022. Tax Information - Sec. 323.3022. TAX INFORMATION. (a) In this section, "other local...

Section 323.303. Sales Tax Permits and Exemption and Resale Certificates - Sec. 323.303. SALES TAX PERMITS AND EXEMPTION AND RESALE CERTIFICATES....

Section 323.304. Discounts for Prepayment and Tax Collection - Sec. 323.304. DISCOUNTS FOR PREPAYMENT AND TAX COLLECTION. All discounts...

Section 323.305. Penalties - Sec. 323.305. PENALTIES. The penalties provided by Chapter 151 for...

Section 323.306. Comptroller's Rules - Sec. 323.306. COMPTROLLER'S RULES. The comptroller may adopt reasonable rules...

Section 323.307. Delinquent Taxes: Limitations - Sec. 323.307. DELINQUENT TAXES: LIMITATIONS. The limitations for the bringing...

Section 323.308. Seizure and Sale of Property - Sec. 323.308. SEIZURE AND SALE OF PROPERTY. If the comptroller...

Section 323.309. Suit for Tax Collection - Sec. 323.309. SUIT FOR TAX COLLECTION. (a) A county acting...

Section 323.310. Disapproval of County Suit - Sec. 323.310. DISAPPROVAL OF COUNTY SUIT. (a) The comptroller or...

Section 323.311. Judgments in County Suit - Sec. 323.311. JUDGMENTS IN COUNTY SUIT. (a) A judgment in...

Section 323.312. Retention of Certain County Sales Taxes - Sec. 323.312. RETENTION OF CERTAIN COUNTY SALES TAXES. A county...

Subchapter E. Tax Election Procedures

Section 323.401. Calling of Election - Sec. 323.401. CALLING OF ELECTION. (a) An election under this...

Section 323.402. Deadlines After Petition - Sec. 323.402. DEADLINES AFTER PETITION. (a) After the receipt of...

Section 323.403. Time of Election - Sec. 323.403. TIME OF ELECTION. An election under this chapter...

Section 323.404. Ballot Wording - Sec. 323.404. BALLOT WORDING. (a) Except as provided by Subsection...

Section 323.405. Official Results of Election - Sec. 323.405. OFFICIAL RESULTS OF ELECTION. (a) Within 10 days...

Section 323.406. Frequency of Election - Sec. 323.406. FREQUENCY OF ELECTION. An election under this chapter...

Section 323.407. Election Contest: Notice - Sec. 323.407. ELECTION CONTEST: NOTICE. (a) If an election held...

Section 323.408. Election Contest: Delayed Effective Date - Sec. 323.408. ELECTION CONTEST: DELAYED EFFECTIVE DATE. (a) When the...

Subchapter F. Revenue Deposit, Distribution, and Use

Section 323.501. Trust Account - Sec. 323.501. TRUST ACCOUNT. (a) The comptroller shall deposit the...

Section 323.502. Distribution of Trust Funds - Sec. 323.502. DISTRIBUTION OF TRUST FUNDS. At least twice during...

Section 323.503. State's Share - Sec. 323.503. STATE'S SHARE. Before sending any money to a...

Section 323.504. Amounts Retained in Trust Account - Sec. 323.504. AMOUNTS RETAINED IN TRUST ACCOUNT. (a) The comptroller...

Section 323.5041. Interest on Tax Revenue - Sec. 323.5041. INTEREST ON TAX REVENUE. Interest earned on all...

Section 323.505. Use of Tax Revenue - Sec. 323.505. USE OF TAX REVENUE. (a) The money received...

Section 323.510. Reallocation of County or Local Governmental Entity Tax Revenue - Sec. 323.510. REALLOCATION OF COUNTY OR LOCAL GOVERNMENTAL ENTITY TAX...

Chapter 324 - County Health Services Sales and Use Tax

Subchapter A. General Provisions

Section 324.001. County Sales and Use Tax Act Applicable - Sec. 324.001. COUNTY SALES AND USE TAX ACT APPLICABLE. Except...

Subchapter B. Imposition of Tax

Section 324.021. Tax Authorized - Sec. 324.021. TAX AUTHORIZED. (a) A county having a population...

Section 324.022. Tax Rate - Sec. 324.022. TAX RATE. (a) The tax authorized by this...

Section 324.023. Sales and Use Tax Effective Date - Sec. 324.023. SALES AND USE TAX EFFECTIVE DATE. (a) The...

Subchapter C. Tax Election Procedures

Section 324.061. Election Procedure - Sec. 324.061. ELECTION PROCEDURE. (a) An election to adopt, increase,...

Subchapter D. Use of Tax Revenue

Section 324.081. Use of Tax Revenue - Sec. 324.081. USE OF TAX REVENUE. Revenue from the tax...

Chapter 325 - County Sales and Use Tax for Landfill and Criminal Detention Center

Subchapter A. General Provisions

Section 325.001. County Sales and Use Tax Act Applicable - Sec. 325.001. COUNTY SALES AND USE TAX ACT APPLICABLE. Except...

Subchapter B. Imposition of Tax

Section 325.021. Tax Authorized - Sec. 325.021. TAX AUTHORIZED. (a) A county having a population...

Section 325.022. Tax Rate - Sec. 325.022. TAX RATE. The rate of the tax authorized...

Section 325.023. Sales and Use Tax Effective Date - Sec. 325.023. SALES AND USE TAX EFFECTIVE DATE. (a) The...

Subchapter C. Tax Election Procedures

Section 325.061. Election Procedure - Sec. 325.061. ELECTION PROCEDURE. (a) An election to adopt or...

Subchapter D. Use of Tax Revenue

Section 325.081. Use of Tax Revenue - Sec. 325.081. USE OF TAX REVENUE. Revenue from the tax...

Chapter 327 - Municipal Sales and Use Tax for Street Maintenance

Section 327.001. Definition - Sec. 327.001. DEFINITION. In this chapter, "municipal street" means the...

Section 327.002. Municipal Sales and Use Tax Act Applicable - Sec. 327.002. MUNICIPAL SALES AND USE TAX ACT APPLICABLE. Except...

Section 327.003. Tax Authorized - Sec. 327.003. TAX AUTHORIZED. (a) A municipality may adopt the...

Section 327.004. Tax Rate - Sec. 327.004. TAX RATE. The tax authorized by this chapter...

Section 327.005. Sales and Use Tax Effective Date - Sec. 327.005. SALES AND USE TAX EFFECTIVE DATE. (a) The...

Section 327.006. Election Procedure - Sec. 327.006. ELECTION PROCEDURE. (a) An election to adopt the...

Section 327.0065. Rate Change - Sec. 327.0065. RATE CHANGE. (a) A municipality that has adopted...

Section 327.007. Reauthorization of Tax - Sec. 327.007. REAUTHORIZATION OF TAX. (a) Unless imposition of the...

Section 327.008. Use of Tax Revenue - Sec. 327.008. USE OF TAX REVENUE. Revenue from the tax...

Subtitle D - Local Hotel Occupancy Taxes

Chapter 351 - Municipal Hotel Occupancy Taxes

Subchapter A. Imposition and Collection of Tax

Section 351.001. Definitions - Sec. 351.001. DEFINITIONS. In this chapter: (1) "Municipality" includes any...

Section 351.002. Tax Authorized - Sec. 351.002. TAX AUTHORIZED. (a) A municipality by ordinance may...

Section 351.0025. Extraterritorial Jurisdiction - Sec. 351.0025. EXTRATERRITORIAL JURISDICTION. (a) A municipality with a population...

Section 351.003. Tax Rates - Sec. 351.003. TAX RATES. (a) Except as provided by this...

Section 351.004. Tax Collection - Sec. 351.004. TAX COLLECTION. (a) The municipality may bring suit...

Section 351.0041. Collection Procedures on Purchase of Hotel - Sec. 351.0041. COLLECTION PROCEDURES ON PURCHASE OF HOTEL. (a) If...

Section 351.0042. Interest on Delinquent Tax - Sec. 351.0042. INTEREST ON DELINQUENT TAX. (a) A person who...

Section 351.005. Reimbursement for Expenses of Tax Collection and Use of Electronic Tax Administration System - Sec. 351.005. REIMBURSEMENT FOR EXPENSES OF TAX COLLECTION AND USE...

Section 351.006. Exemption - Sec. 351.006. EXEMPTION. (a) A United States governmental entity described...

Section 351.007. Preexisting Contracts - Sec. 351.007. PREEXISTING CONTRACTS. (a) If a municipality increases the...

Section 351.008. Concurrent State Tax Delinquency - Sec. 351.008. CONCURRENT STATE TAX DELINQUENCY. (a) If, as a...

Section 351.009. Annual Report to Comptroller - Sec. 351.009. ANNUAL REPORT TO COMPTROLLER. (a) Not later than...

Subchapter B. Use and Allocation of Revenue

Section 351.101. Use of Tax Revenue - Sec. 351.101. USE OF TAX REVENUE. (a) Revenue from the...

Section 351.1012. Electronic Tax Administration System - Sec. 351.1012. ELECTRONIC TAX ADMINISTRATION SYSTEM. (a) Notwithstanding any other...

Section 351.1015. Certain Qualified Projects - Sec. 351.1015. CERTAIN QUALIFIED PROJECTS. (a) In this section: (1)...

Section 351.102. Pledge for Bonds - Sec. 351.102. PLEDGE FOR BONDS. (a) Subject to the limitations...

Section 351.1021. Pledge or Commitment of Certain Tax Revenue for Certain Projects - Sec. 351.1021. PLEDGE OR COMMITMENT OF CERTAIN TAX REVENUE FOR...

Section 351.1022. Pledge or Commitment of Certain Tax Revenue by Certain Municipalities With Sports Stadiums - Sec. 351.1022. PLEDGE OR COMMITMENT OF CERTAIN TAX REVENUE BY...

Section 351.103. Allocation of Revenue: General Rule - Sec. 351.103. ALLOCATION OF REVENUE: GENERAL RULE. (a) At least...

Section 351.1035. Allocation of Revenue: Certain Municipalities in Border Counties - Sec. 351.1035. ALLOCATION OF REVENUE: CERTAIN MUNICIPALITIES IN BORDER COUNTIES....

Section 351.1036. Allocation of Revenue for Airports by Certain Municipalities in Border Counties - Sec. 351.1036. ALLOCATION OF REVENUE FOR AIRPORTS BY CERTAIN MUNICIPALITIES...

Section 351.104. Allocation of Revenue: Certain Municipalities Bordering Bays - Sec. 351.104. ALLOCATION OF REVENUE: CERTAIN MUNICIPALITIES BORDERING BAYS. (a)...

Section 351.105. Allocation of Revenue: Eligible Coastal Municipalities - Sec. 351.105. ALLOCATION OF REVENUE: ELIGIBLE COASTAL MUNICIPALITIES. (a) An...

Section 351.1054. Allocation of Revenue: Eligible Barrier Island Coastal Municipality - Sec. 351.1054. ALLOCATION OF REVENUE: ELIGIBLE BARRIER ISLAND COASTAL MUNICIPALITY....

Section 351.1055. Allocation of Revenue: Certain Municipalities - Sec. 351.1055. ALLOCATION OF REVENUE: CERTAIN MUNICIPALITIES. (a) In this...

Section 351.106. Allocation of Revenue: Populous Municipalities With Council-Manager Government - Sec. 351.106. ALLOCATION OF REVENUE: POPULOUS MUNICIPALITIES WITH COUNCIL-MANAGER GOVERNMENT....

Section 351.1063. Allocation of Revenue for Advertising and Promotion: Certain Municipalities With Certain Projects - Sec. 351.1063. ALLOCATION OF REVENUE FOR ADVERTISING AND PROMOTION: CERTAIN...

Section 351.1064. Allocation of Revenue for Certain Sporting Event Expenses: Certain Municipalities With Qualified Project - Sec. 351.1064. ALLOCATION OF REVENUE FOR CERTAIN SPORTING EVENT EXPENSES:...

Section 351.1065. Allocation of Revenue: Eligible Central Municipality - Sec. 351.1065. ALLOCATION OF REVENUE: ELIGIBLE CENTRAL MUNICIPALITY. (a) An...

Section 351.1066. Allocation of Revenue: Certain Municipalities - Sec. 351.1066. ALLOCATION OF REVENUE: CERTAIN MUNICIPALITIES. (a) This section...

Section 351.1067. Allocation of Revenue; Certain Municipalities - Sec. 351.1067. ALLOCATION OF REVENUE; CERTAIN MUNICIPALITIES. (a) This section...

Section 351.1068. Allocation of Revenue for Sports Facilities by Certain Municipalities - Sec. 351.1068. ALLOCATION OF REVENUE FOR SPORTS FACILITIES BY CERTAIN...

Section 351.1069. Allocation of Revenue: Certain Municipalities - Sec. 351.1069. ALLOCATION OF REVENUE: CERTAIN MUNICIPALITIES. In addition to...

Section 351.10692. Allocation of Revenue: Certain Municipalities - Sec. 351.10692. ALLOCATION OF REVENUE: CERTAIN MUNICIPALITIES. (a) This section...

Section 351.107. Allocation of Revenue; Certain Large Coastal Municipalities - Sec. 351.107. ALLOCATION OF REVENUE; CERTAIN LARGE COASTAL MUNICIPALITIES. (a)...

Section 351.1071. Allocation of Revenue: Certain Municipalities - Sec. 351.1071. ALLOCATION OF REVENUE: CERTAIN MUNICIPALITIES. (a) This section...

Section 351.10711. Allocation of Revenue for Maintenance, Enhancement, and Upgrade of Sports Facilities and Fields by Certain Municipalities - Sec. 351.10711. ALLOCATION OF REVENUE FOR MAINTENANCE, ENHANCEMENT, AND UPGRADE...

Section 351.10712. Allocation of Revenue for Construction and Maintenance of Sports-Related Facilities by Certain Municipalities - Sec. 351.10712. ALLOCATION OF REVENUE FOR CONSTRUCTION AND MAINTENANCE OF...

Section 351.1075. Allocation of Revenue for the Arts by Certain Municipalities - Sec. 351.1075. ALLOCATION OF REVENUE FOR THE ARTS BY CERTAIN...

Section 351.1076. Allocation of Revenue: Certain Municipalities - Sec. 351.1076. ALLOCATION OF REVENUE: CERTAIN MUNICIPALITIES. (a) A municipality...

Section 351.1077. Allocation of Revenue for the Arts for Certain Municipalities - Sec. 351.1077. ALLOCATION OF REVENUE FOR THE ARTS FOR CERTAIN...

Section 351.1078. Allocation of Revenue: Certain Municipalities - Sec. 351.1078. ALLOCATION OF REVENUE: CERTAIN MUNICIPALITIES. (a) A municipality...

Section 351.1079. Allocation of Revenue for Sports Facilities and Fields by Certain Municipalities - Sec. 351.1079. ALLOCATION OF REVENUE FOR SPORTS FACILITIES AND FIELDS...

Section 351.108. Records - Sec. 351.108. RECORDS. (a) A municipality shall maintain a record...

Section 351.110. Allocation of Revenue for Certain Transportation Systems - Sec. 351.110. ALLOCATION OF REVENUE FOR CERTAIN TRANSPORTATION SYSTEMS. (a)...

Subchapter C. Municipal Hotel and Convention Center Projects

Section 351.151. Definitions - Sec. 351.151. DEFINITIONS. In this subchapter: (1) "Infrastructure" includes: (A)...

Section 351.152. Applicability - Sec. 351.152. APPLICABILITY. This subchapter applies only to: (1) a...

Section 351.153. Exception to Ownership Requirement - Sec. 351.153. EXCEPTION TO OWNERSHIP REQUIREMENT. (a) This section applies...

Section 351.154. Nonprofit Corporation as Municipal Agent - Sec. 351.154. NONPROFIT CORPORATION AS MUNICIPAL AGENT. A municipality may...

Section 351.155. Pledge or Commitment of Certain Tax Revenue for Obligations for Qualified Project - Sec. 351.155. PLEDGE OR COMMITMENT OF CERTAIN TAX REVENUE FOR...

Section 351.156. Entitlement to Certain Tax Revenue - Sec. 351.156. ENTITLEMENT TO CERTAIN TAX REVENUE. Subject to Sections...

Section 351.157. Additional Entitlement for Certain Municipalities - Sec. 351.157. ADDITIONAL ENTITLEMENT FOR CERTAIN MUNICIPALITIES. (a) In this...

Section 351.158. Period of Entitlement - Sec. 351.158. PERIOD OF ENTITLEMENT. A municipality is entitled to...

Section 351.159. Deposit of Revenue - Sec. 351.159. DEPOSIT OF REVENUE. Notwithstanding any other law, the...

Section 351.160. Quarterly Payments - Sec. 351.160. QUARTERLY PAYMENTS. The comptroller shall pay to each...

Chapter 352 - County Hotel Occupancy Taxes

Subchapter A. Imposition and Collection of Tax

Section 352.001. Definitions - Sec. 352.001. DEFINITIONS. In this chapter: (1) "Hotel" has the...

Section 352.002. Tax Authorized - Sec. 352.002. TAX AUTHORIZED. (a) The commissioners courts of the...

Section 352.003. Tax Rates - Sec. 352.003. TAX RATES. (a) Except as provided by this...

Section 352.0031. Preexisting Contracts - Sec. 352.0031. PREEXISTING CONTRACTS. (a) If a county increases the...

Section 352.004. Tax Collection; Penalty - Sec. 352.004. TAX COLLECTION; PENALTY. (a) The owner or operator...

Section 352.0041. Collection Procedures on Purchase of Hotel - Sec. 352.0041. COLLECTION PROCEDURES ON PURCHASE OF HOTEL. (a) If...

Section 352.005. Reimbursement for Tax Collection Expenses - Sec. 352.005. REIMBURSEMENT FOR TAX COLLECTION EXPENSES. A county may...

Section 352.006. Audit; Access to Books and Records - Sec. 352.006. AUDIT; ACCESS TO BOOKS AND RECORDS. (a) The...

Section 352.007. Exemption - Sec. 352.007. EXEMPTION. (a) A United States governmental entity described...

Section 352.008. Concurrent State Tax Delinquency - Sec. 352.008. CONCURRENT STATE TAX DELINQUENCY. (a) If, as a...

Section 352.009. Annual Report to Comptroller - Sec. 352.009. ANNUAL REPORT TO COMPTROLLER. (a) Not later than...

Subchapter B. Use and Allocation of Revenue

Section 352.101. Use of Revenue in Populous Counties - Sec. 352.101. USE OF REVENUE IN POPULOUS COUNTIES. (a) The...

Section 352.1015. Use of Revenue: General Provisions - Sec. 352.1015. USE OF REVENUE: GENERAL PROVISIONS. (a) The commissioners...

Section 352.102. Use of Revenue: Counties Bordering Mexico - Sec. 352.102. USE OF REVENUE: COUNTIES BORDERING MEXICO. (a) Except...

Section 352.103. Use of Revenue: Counties With No Municipality - Sec. 352.103. USE OF REVENUE: COUNTIES WITH NO MUNICIPALITY. (a)...

Section 352.1031. General Limitations on Use of Revenue - Sec. 352.1031. GENERAL LIMITATIONS ON USE OF REVENUE. (a) Except...

Section 352.1032. Use of Revenue: Counties Bordering Edwards Aquifer Authority - Sec. 352.1032. USE OF REVENUE: COUNTIES BORDERING EDWARDS AQUIFER AUTHORITY....

Section 352.1033. Use of Revenue; Counties Bordering the Gulf of Mexico - Sec. 352.1033. USE OF REVENUE; COUNTIES BORDERING THE GULF OF...

Section 352.1035. Certain Counties Bordering Whitney Lake - Sec. 352.1035. CERTAIN COUNTIES BORDERING WHITNEY LAKE. The revenue from...

Section 352.1036. Use of Revenue: Counties Bordering Lake J - Sec. 352.1036. USE OF REVENUE: COUNTIES BORDERING LAKE J. B....

Section 352.1037. Use of Revenue: Certain Counties Bordering Neches and Trinity Rivers - Sec. 352.1037. USE OF REVENUE: CERTAIN COUNTIES BORDERING NECHES AND...

Section 352.1038. Use of Revenue: Certain Counties Containing Universities - Sec. 352.1038. USE OF REVENUE: CERTAIN COUNTIES CONTAINING UNIVERSITIES. The...

Section 352.1039. Use of Revenue: Certain Counties Through Which Aransas River Flows - Sec. 352.1039. USE OF REVENUE: CERTAIN COUNTIES THROUGH WHICH ARANSAS...

Section 352.104. Pledge for Bonds - Sec. 352.104. PLEDGE FOR BONDS. A county may pledge the...

Section 352.105. Allocation of Revenue: Counties of More Than 3 - Sec. 352.105. ALLOCATION OF REVENUE: COUNTIES OF MORE THAN 3.3...

Section 352.106. Use of Revenue; Certain Counties Bordering Mexico - Sec. 352.106. USE OF REVENUE; CERTAIN COUNTIES BORDERING MEXICO. The...

Section 352.107. Hotel Tax Authorized for County Development Districts - Sec. 352.107. HOTEL TAX AUTHORIZED FOR COUNTY DEVELOPMENT DISTRICTS. Notwithstanding...

Section 352.108. Use of Revenue; Certain Counties That Border Mexico and Contain a National Recreation Area - Sec. 352.108. USE OF REVENUE; CERTAIN COUNTIES THAT BORDER MEXICO...

Section 352.109. Records - Sec. 352.109. RECORDS. (a) A county shall maintain a record...

Section 352.110. Use of Revenue; Certain Counties Located Wholly in Edwards Aquifer Authority - Sec. 352.110. USE OF REVENUE; CERTAIN COUNTIES LOCATED WHOLLY IN...

Section 352.111. Use of Revenue; Counties Bordering Portion of Neches River, Sabine River, and Sabine Lake - Sec. 352.111. USE OF REVENUE; COUNTIES BORDERING PORTION OF NECHES...

Section 352.112. Use of Revenue: Certain Counties Holding an Annual Strawberry Festival - Sec. 352.112. USE OF REVENUE: CERTAIN COUNTIES HOLDING AN ANNUAL...

Section 352.113. Use of Revenue: Certain Counties Bordering Lake Ray Roberts - Sec. 352.113. USE OF REVENUE: CERTAIN COUNTIES BORDERING LAKE RAY...

Section 352.114. Use of Revenue: Certain Counties Containing an Indian Reservation - Sec. 352.114. USE OF REVENUE: CERTAIN COUNTIES CONTAINING AN INDIAN...

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Texas Statutes Tax Code Title 3 - Local Taxation

Texas Statutes
Tax Code
Title 3 - Local Taxation