reglab/housing_qa huggingface dataset:
TX Loc Govt Code § 504.203 (2021)
2021 Texas Statutes|Local Government Code|Title 12 - Planning and Development|Subtitle C1 - Additional Planning and Development Provisions Applying to More Than One Type of Local Government|Chapter 504 - Type a Corporations|Subchapter E. Investment Agreements|Section 504.203. Required Agreement With Corresponding Taxing Unit

Sec. 504.203.  REQUIRED AGREEMENT WITH CORRESPONDING TAXING UNIT.  A Type A corporation that enters into an agreement under Section 504.202 shall enter into an agreement with a corresponding taxing unit to recover the amount paid by the corporation to a taxing unit as provided by Section 504.202(d).|Added by Acts 2007, 80th Leg., R.S., Ch. 885 (H.B. 2278), Sec. 3.01, eff. April 1, 2009.|
TX Loc Govt Code § 504.204 (2021)
2021 Texas Statutes|Local Government Code|Title 12 - Planning and Development|Subtitle C1 - Additional Planning and Development Provisions Applying to More Than One Type of Local Government|Chapter 504 - Type a Corporations|Subchapter E. Investment Agreements|Section 504.204. Effect on Authority Under Other Law

Sec. 504.204.  EFFECT ON AUTHORITY UNDER OTHER LAW.  (a)  This subchapter does not affect a taxing unit's authority to grant a tax abatement.(b)  This subchapter does not affect a Type A corporation's authority to invest in a project or recover its total investment by contract under Section 501.159.|Added by Acts 2007, 80th Leg., R.S., Ch. 885 (H.B. 2278), Sec. 3.01, eff. April 1, 2009.|
TX Loc Govt Code § 504.251 (2021)
2021 Texas Statutes|Local Government Code|Title 12 - Planning and Development|Subtitle C1 - Additional Planning and Development Provisions Applying to More Than One Type of Local Government|Chapter 504 - Type a Corporations|Subchapter F. Sales and Use Tax|Section 504.251. Tax Authorized

Sec. 504.251.  TAX AUTHORIZED.  The authorizing municipality may adopt a sales and use tax for the benefit of a Type A corporation if the tax is approved by a majority of the voters of the municipality voting at an election held for that purpose.|Added by Acts 2007, 80th Leg., R.S., Ch. 885 (H.B. 2278), Sec. 3.01, eff. April 1, 2009.|
TX Loc Govt Code § 504.252 (2021)
2021 Texas Statutes|Local Government Code|Title 12 - Planning and Development|Subtitle C1 - Additional Planning and Development Provisions Applying to More Than One Type of Local Government|Chapter 504 - Type a Corporations|Subchapter F. Sales and Use Tax|Section 504.252. Sales Tax

Sec. 504.252.  SALES TAX.  (a)  If the authorizing municipality adopts the tax under Section 504.251, a tax is imposed on the receipts from the sale at retail of taxable items within the municipality at the rate approved by the voters.(b)  The rate of the tax imposed under Subsection (a) may be any rate that is an increment of one-eighth of one percent, that the authorizing municipality determines is appropriate, and that would not result in a combined rate that exceeds the maximum combined rate prescribed by Section 504.254(a).|Added by Acts 2007, 80th Leg., R.S., Ch. 885 (H.B. 2278), Sec. 3.01, eff. April 1, 2009.Amended by: Acts 2015, 84th Leg., R.S., Ch. 1246 (H.B. 157), Sec. 5, eff. September 1, 2015.|
TX Loc Govt Code § 504.253 (2021)
2021 Texas Statutes|Local Government Code|Title 12 - Planning and Development|Subtitle C1 - Additional Planning and Development Provisions Applying to More Than One Type of Local Government|Chapter 504 - Type a Corporations|Subchapter F. Sales and Use Tax|Section 504.253. Use Tax

Sec. 504.253.  USE TAX.  (a)  If the authorizing municipality adopts the tax under Section 504.251, an excise tax is imposed on the use, storage, or other consumption within the municipality of taxable items purchased, leased, or rented from a retailer during the period that the tax is effective within the municipality.(b)  The rate of the excise tax is the same as the rate of the sales tax portion of the sales and use tax and is applied to the sales price of the taxable items.|Added by Acts 2007, 80th Leg., R.S., Ch. 885 (H.B. 2278), Sec. 3.01, eff. April 1, 2009.|
TX Loc Govt Code § 504.254 (2021)
2021 Texas Statutes|Local Government Code|Title 12 - Planning and Development|Subtitle C1 - Additional Planning and Development Provisions Applying to More Than One Type of Local Government|Chapter 504 - Type a Corporations|Subchapter F. Sales and Use Tax|Section 504.254. Combined Tax Rate

Sec. 504.254.  COMBINED TAX RATE.  (a)  An authorizing municipality may not adopt a rate under this chapter that, when added to the rates of all other sales and use taxes imposed by the authorizing municipality and other political subdivisions of this state having territory in the authorizing municipality, would result in a combined rate exceeding two percent.(b)  An election adopting a rate that would result in a rate exceeding the combined rate limit under Subsection (a) has no effect.|Added by Acts 2007, 80th Leg., R.S., Ch. 885 (H.B. 2278), Sec. 3.01, eff. April 1, 2009.|
TX Loc Govt Code § 504.255 (2021)
2021 Texas Statutes|Local Government Code|Title 12 - Planning and Development|Subtitle C1 - Additional Planning and Development Provisions Applying to More Than One Type of Local Government|Chapter 504 - Type a Corporations|Subchapter F. Sales and Use Tax|Section 504.255. Applicability of Tax Code

Sec. 504.255.  APPLICABILITY OF TAX CODE.  (a)  Chapter 321, Tax Code, governs an election to approve the adoption of the sales and use tax under this chapter and governs the imposition, computation, administration, governance, use, and abolition of the tax except as inconsistent with this chapter.(b)  The tax imposed under this chapter takes effect as provided by Section 321.102(a), Tax Code.|Added by Acts 2007, 80th Leg., R.S., Ch. 885 (H.B. 2278), Sec. 3.01, eff. April 1, 2009.|
TX Loc Govt Code § 504.256 (2021)
2021 Texas Statutes|Local Government Code|Title 12 - Planning and Development|Subtitle C1 - Additional Planning and Development Provisions Applying to More Than One Type of Local Government|Chapter 504 - Type a Corporations|Subchapter F. Sales and Use Tax|Section 504.256. Ballot

Sec. 504.256.  BALLOT.  In an election to adopt the sales and use tax under this chapter, the ballot shall be printed to provide for voting for or against the proposition:  "The adoption of a sales and use tax for the promotion and development of new and expanded business enterprises at the rate of __________ percent" (insert appropriate rate).|Added by Acts 2007, 80th Leg., R.S., Ch. 885 (H.B. 2278), Sec. 3.01, eff. April 1, 2009.Amended by: Acts 2015, 84th Leg., R.S., Ch. 1246 (H.B. 157), Sec. 6, eff. September 1, 2015.|
TX Loc Govt Code § 504.257 (2021)
2021 Texas Statutes|Local Government Code|Title 12 - Planning and Development|Subtitle C1 - Additional Planning and Development Provisions Applying to More Than One Type of Local Government|Chapter 504 - Type a Corporations|Subchapter F. Sales and Use Tax|Section 504.257. Limitation on Duration of Tax

Sec. 504.257.  LIMITATION ON DURATION OF TAX.  (a)  At an election held under Section 504.251 or 504.258, the authorizing municipality may also allow the voters to vote on a ballot proposition to limit the period for imposition of a sales and use tax.  If an authorizing municipality elects to limit the period for imposition of the tax, the following phrase shall be added to the end of the ballot proposition prescribed by Section 504.256:  "to be imposed for __________ years" (the number of years to be inserted as appropriate).  The governing body of the municipality shall set the expiration date of the proposed tax to occur on the appropriate anniversary of the effective date of the tax.(b)  A sales and use tax imposed for a limited period under this section expires on the date set by the governing body of the authorizing municipality under Subsection (a) unless the tax is repealed on an earlier date by a majority of the voters voting in an election held in the municipality.  If an election to abolish the tax is held, Sections 321.102(a) and 321.402(b), Tax Code, apply to the date of repeal.(c)  If an authorizing municipality reduces the rate of an additional sales and use tax under Chapter 321, Tax Code, to impose a tax under this chapter for a limited period as provided by this section, and the municipality does not have an election to change the rate of the additional sales and use tax before the tax under this chapter expires, on the date the tax under this chapter expires, the rate of the municipality's additional sales and use tax returns to the rate in effect immediately before the tax under this chapter was adopted.  The municipality is not required to hold an election under Chapter 321, Tax Code, to impose the additional sales and use tax at that rate.(d)  A sales and use tax that is approved without limiting the period during which the tax is imposed remains in effect until repealed by election.(e)  An authorizing municipality that has imposed a tax under this chapter may extend the period of the tax's imposition or reimpose the tax only if the extension or reimposition is approved by a majority of the voters of the municipality voting at an election held for that purpose.|Added by Acts 2007, 80th Leg., R.S., Ch. 885 (H.B. 2278), Sec. 3.01, eff. April 1, 2009.|
TX Loc Govt Code § 504.258 (2021)
2021 Texas Statutes|Local Government Code|Title 12 - Planning and Development|Subtitle C1 - Additional Planning and Development Provisions Applying to More Than One Type of Local Government|Chapter 504 - Type a Corporations|Subchapter F. Sales and Use Tax|Section 504.258. Election to Reduce or Increase Tax Rate

Sec. 504.258.  ELECTION TO REDUCE OR INCREASE TAX RATE.  (a)  An authorizing municipality that has imposed a sales and use tax under this chapter may, in the same manner and by the same procedure as the municipality imposed the tax, reduce or increase the tax rate by a majority of the voters of the municipality voting at an election held for that purpose.(b)  On petition of 10 percent or more of the registered voters of the authorizing municipality requesting an election to reduce or increase the tax rate under this chapter, the governing body of the municipality shall order an election on the issue.(c)  The tax rate may be reduced or increased to any rate that is an increment of one-eighth of one percent, that the authorizing municipality determines is appropriate, and that would not result in a combined rate that exceeds the maximum combined rate prescribed by Section 504.254(a).(d)  The ballot for an election under this section shall be printed in the same manner as the ballot under Section 504.256.|Added by Acts 2007, 80th Leg., R.S., Ch. 885 (H.B. 2278), Sec. 3.01, eff. April 1, 2009.Amended by: Acts 2015, 84th Leg., R.S., Ch. 1246 (H.B. 157), Sec. 7, eff. September 1, 2015.|
TX Loc Govt Code § 504.259 (2021)
2021 Texas Statutes|Local Government Code|Title 12 - Planning and Development|Subtitle C1 - Additional Planning and Development Provisions Applying to More Than One Type of Local Government|Chapter 504 - Type a Corporations|Subchapter F. Sales and Use Tax|Section 504.259. Reduction of Tax Within Regional Transportation Authority

Sec. 504.259.  REDUCTION OF TAX WITHIN REGIONAL TRANSPORTATION AUTHORITY.  Notwithstanding any other provision of this chapter, a tax under this chapter imposed by an authorizing municipality that is located within the territorial limits of a regional transportation authority and that has been added to the territory of the authority under Section 452.6025, Transportation Code, is subject to reduction in the manner prescribed by Section 452.6025, Transportation Code.|Added by Acts 2007, 80th Leg., R.S., Ch. 885 (H.B. 2278), Sec. 3.01, eff. April 1, 2009.|
TX Loc Govt Code § 504.260 (2021)
2021 Texas Statutes|Local Government Code|Title 12 - Planning and Development|Subtitle C1 - Additional Planning and Development Provisions Applying to More Than One Type of Local Government|Chapter 504 - Type a Corporations|Subchapter F. Sales and Use Tax|Section 504.260. Limited Sales and Use Tax for Specific Project

Sec. 504.260.  LIMITED SALES AND USE TAX FOR SPECIFIC PROJECT.  (a)  At an election held under Section 504.251 or 504.258, the authorizing municipality may also allow the voters to vote on a ballot proposition to limit the use of the sales and use tax to a specific project. If an authorizing municipality elects to limit the use of the tax to a specific project, in the ballot proposition prescribed by Section 504.256 or 504.261 a description of the project shall be substituted for the words "new and expanded business enterprises."(b)  When the last of a Type A corporation's obligations have been satisfied regarding the specific project for which the sales and use tax was limited, the corporation shall send to the comptroller a notice stating that the sales and use tax imposed for the specific project may not be collected after the last day of the first calendar quarter beginning after the date of notification.  A sales and use tax imposed for a specific project under this section may not be collected after the last day of the first calendar quarter beginning after the date of the notification to the comptroller.  The state shall forward revenue collected after the obligations for the specific project have been satisfied to the governing body of the authorizing municipality to be used to pay current bonded indebtedness of the municipality.(c)  A Type A corporation created to perform a specific project under this section may retain its corporate existence and perform any other project approved by the voters of the authorizing municipality at an election held under Section 504.251 or 504.258.|Added by Acts 2007, 80th Leg., R.S., Ch. 885 (H.B. 2278), Sec. 3.01, eff. April 1, 2009.|
TX Loc Govt Code § 504.261 (2021)
2021 Texas Statutes|Local Government Code|Title 12 - Planning and Development|Subtitle C1 - Additional Planning and Development Provisions Applying to More Than One Type of Local Government|Chapter 504 - Type a Corporations|Subchapter F. Sales and Use Tax|Section 504.261. Concurrent Election With Election Under Tax Code

Sec. 504.261.  CONCURRENT ELECTION WITH ELECTION UNDER TAX CODE.  (a)  At an election to adopt, reduce, increase, or abolish the sales and use tax under this chapter, the authorizing municipality may also allow voters to vote on the same ballot on a proposition to impose, reduce, increase, or abolish the additional sales and use tax imposed under Section 321.101(b), Tax Code, if the municipality is authorized by Chapter 321, Tax Code, to impose, reduce, increase, or abolish the additional sales and use tax.  Except as provided by Subsection (b), the municipality must follow the procedures of Chapter 321, Tax Code, in relation to the imposition, reduction, increase, or abolishment of the additional sales and use tax imposed under Section 321.101(b), Tax Code.(b)  In an election to impose, reduce, increase, or abolish the tax under this chapter and the additional sales and use tax, the ballot shall be printed to provide for voting for or against the proposition:  "The adoption of a sales and use tax within the municipality for the promotion and development of new and expanded business enterprises at the rate of __________ percent (insert appropriate rate) and the adoption of an additional sales and use tax within the municipality at the rate of __________ percent to be used to reduce the property tax rate" (insert appropriate rate).|Added by Acts 2007, 80th Leg., R.S., Ch. 885 (H.B. 2278), Sec. 3.01, eff. April 1, 2009.Amended by: Acts 2015, 84th Leg., R.S., Ch. 1246 (H.B. 157), Sec. 8, eff. September 1, 2015.|
TX Loc Govt Code § 504.262 (2021)
2021 Texas Statutes|Local Government Code|Title 12 - Planning and Development|Subtitle C1 - Additional Planning and Development Provisions Applying to More Than One Type of Local Government|Chapter 504 - Type a Corporations|Subchapter F. Sales and Use Tax|Section 504.262. Procedures on Expiration of Tax

Sec. 504.262.  PROCEDURES ON EXPIRATION OF TAX.  (a)  Before the 60th day before the date that a sales and use tax imposed under this chapter is to expire, the governing body of the authorizing municipality imposing the tax shall send to the comptroller a notice stating the expiration date of the tax.(b)  The state shall forward revenue collected from the imposition of the tax after the tax's expiration date to the governing body of the authorizing municipality to be used to pay current bonded indebtedness of the municipality.|Added by Acts 2007, 80th Leg., R.S., Ch. 885 (H.B. 2278), Sec. 3.01, eff. April 1, 2009.|
TX Loc Govt Code § 504.301 (2021)
2021 Texas Statutes|Local Government Code|Title 12 - Planning and Development|Subtitle C1 - Additional Planning and Development Provisions Applying to More Than One Type of Local Government|Chapter 504 - Type a Corporations|Subchapter G. Use of Tax Proceeds|Section 504.301. Delivery and General Use of Tax Proceeds

Sec. 504.301.  DELIVERY AND GENERAL USE OF TAX PROCEEDS.  On the authorizing municipality's receipt from the comptroller of the proceeds of the sales and use tax imposed under this chapter, the authorizing municipality shall deliver the proceeds to the Type A corporation for use in carrying out the corporation's functions.|Added by Acts 2007, 80th Leg., R.S., Ch. 885 (H.B. 2278), Sec. 3.01, eff. April 1, 2009.|
TX Loc Govt Code § 504.302 (2021)
2021 Texas Statutes|Local Government Code|Title 12 - Planning and Development|Subtitle C1 - Additional Planning and Development Provisions Applying to More Than One Type of Local Government|Chapter 504 - Type a Corporations|Subchapter G. Use of Tax Proceeds|Section 504.302. Payment of Maintenance and Operating Costs; Election

Sec. 504.302.  PAYMENT OF MAINTENANCE AND OPERATING COSTS; ELECTION.  (a)  The costs of a publicly owned and operated project purchased or constructed under this chapter include the maintenance and operating costs of the project.(b)  The proceeds of the sales and use tax imposed under this chapter may be used to pay the maintenance and operating costs of a project unless, not later than the 60th day after the date notice of the specific use of the tax proceeds is first published, the governing body of the authorizing municipality of the Type A corporation undertaking the project receives a petition from more than 10 percent of the registered voters of the municipality requesting that an election be held before the tax proceeds may be used to pay the maintenance and operating costs of the project.|Added by Acts 2007, 80th Leg., R.S., Ch. 885 (H.B. 2278), Sec. 3.01, eff. April 1, 2009.|
TX Loc Govt Code § 504.303 (2021)
2021 Texas Statutes|Local Government Code|Title 12 - Planning and Development|Subtitle C1 - Additional Planning and Development Provisions Applying to More Than One Type of Local Government|Chapter 504 - Type a Corporations|Subchapter G. Use of Tax Proceeds|Section 504.303. Payment of Bonds

Sec. 504.303.  PAYMENT OF BONDS.  The proceeds of the sales and use tax imposed under this chapter may be used to pay the principal of, interest on, and other costs relating to the Type A corporation's bonds, but the bonds or any instrument related to the bonds may not give a bondholder a right to demand payment from tax proceeds in excess of the proceeds collected from the tax imposed under this chapter.|Added by Acts 2007, 80th Leg., R.S., Ch. 885 (H.B. 2278), Sec. 3.01, eff. April 1, 2009.|
TX Loc Govt Code § 504.304 (2021)
2021 Texas Statutes|Local Government Code|Title 12 - Planning and Development|Subtitle C1 - Additional Planning and Development Provisions Applying to More Than One Type of Local Government|Chapter 504 - Type a Corporations|Subchapter G. Use of Tax Proceeds|Section 504.304. Payment for Cleanup of Contaminated Property; Election

Sec. 504.304.  PAYMENT FOR CLEANUP OF CONTAMINATED PROPERTY; ELECTION.  (a)  The economic development office, with the assistance of the Texas Commission on Environmental Quality, may encourage a Type A corporation to use proceeds from the sales and use tax imposed under this chapter for the cleanup of contaminated property.(b)  A Type A corporation may use proceeds from the sales and use tax for the cleanup of contaminated property only if the use of tax proceeds for that purpose is authorized by a majority of the voters of the authorizing municipality voting at an election held for that purpose.  The ballot in an election held under this subsection shall be printed to provide for voting for or against the proposition:  "The use of sales and use tax proceeds for the cleanup of contaminated property."|Added by Acts 2007, 80th Leg., R.S., Ch. 885 (H.B. 2278), Sec. 3.01, eff. April 1, 2009.|
TX Loc Govt Code § 504.305 (2021)
2021 Texas Statutes|Local Government Code|Title 12 - Planning and Development|Subtitle C1 - Additional Planning and Development Provisions Applying to More Than One Type of Local Government|Chapter 504 - Type a Corporations|Subchapter G. Use of Tax Proceeds|Section 504.305. Payment for Job Training

Sec. 504.305.  PAYMENT FOR JOB TRAINING.  The proceeds of the sales and use tax imposed under this chapter may also be used to pay expenses relating to job training incurred by the Type A corporation under Section 501.162.|Added by Acts 2007, 80th Leg., R.S., Ch. 885 (H.B. 2278), Sec. 3.01, eff. April 1, 2009.|
TX Loc Govt Code § 504.351 (2021)
2021 Texas Statutes|Local Government Code|Title 12 - Planning and Development|Subtitle C1 - Additional Planning and Development Provisions Applying to More Than One Type of Local Government|Chapter 504 - Type a Corporations|Subchapter H. Termination of Corporation|Section 504.351. Election to Terminate Existence of Corporation on Petition

Sec. 504.351.  ELECTION TO TERMINATE EXISTENCE OF CORPORATION ON PETITION.  (a)  On petition of 10 percent or more of the registered voters of an authorizing municipality requesting an election on the termination of the existence of the Type A corporation, the governing body of the municipality shall order an election on the issue.(b)  The authorizing municipality shall hold the election on the next available uniform election date that occurs after the time required by Section 3.005, Election Code.|Added by Acts 2007, 80th Leg., R.S., Ch. 885 (H.B. 2278), Sec. 3.01, eff. April 1, 2009.|
TX Loc Govt Code § 504.352 (2021)
2021 Texas Statutes|Local Government Code|Title 12 - Planning and Development|Subtitle C1 - Additional Planning and Development Provisions Applying to More Than One Type of Local Government|Chapter 504 - Type a Corporations|Subchapter H. Termination of Corporation|Section 504.352. Ballot

Sec. 504.352.  BALLOT.  The ballot for an election held under Section 504.351 shall be printed to provide for voting for or against the proposition:  "Termination of the __________ (name of the corporation)."|Added by Acts 2007, 80th Leg., R.S., Ch. 885 (H.B. 2278), Sec. 3.01, eff. April 1, 2009.|
TX Loc Govt Code § 504.353 (2021)
2021 Texas Statutes|Local Government Code|Title 12 - Planning and Development|Subtitle C1 - Additional Planning and Development Provisions Applying to More Than One Type of Local Government|Chapter 504 - Type a Corporations|Subchapter H. Termination of Corporation|Section 504.353. Termination of Existence of Corporation

Sec. 504.353.  TERMINATION OF EXISTENCE OF CORPORATION.  (a)  If a majority of voters voting on the issue at an election held under Section 504.351 approve the termination, the Type A corporation shall:(1)  continue operations only as necessary to pay the principal of and interest on the corporation's bonds and to meet obligations incurred before the date of the election; and(2)  dispose of the corporation's assets and apply the proceeds to satisfy obligations described by Subdivision (1), to the extent practicable.(b)  When the last of the Type A corporation's obligations are satisfied, any remaining assets of the corporation shall be transferred to the authorizing municipality, and the existence of the corporation is terminated.(c)  A tax imposed under this chapter may not be collected after the last day of the first calendar quarter that begins after the Type A corporation notifies the comptroller that the last of the corporation's obligations has been satisfied.|Added by Acts 2007, 80th Leg., R.S., Ch. 885 (H.B. 2278), Sec. 3.01, eff. April 1, 2009.|