reglab/housing_qa huggingface dataset:
TX Tax Code § 322.305 (2021)
2021 Texas Statutes|Tax Code|Title 3 - Local Taxation|Subtitle C - Local Sales and Use Taxes|Chapter 322 - Sales and Use Taxes for Special Purpose Taxing Authorities|Subchapter D. Revenue Deposit, Distribution, and Use|Section 322.305. Interest on Trust Accounts

Sec. 322.305.  INTEREST ON TRUST ACCOUNTS.  Interest earned on all deposits made with the comptroller under this chapter, including interest earned on retained accounts, shall be credited to the general revenue fund.|Added by Acts 1987, 70th Leg., ch. 191, Sec. 1, eff. Sept. 1, 1987.  Amended by Acts 1997, 75th Leg., ch. 1423, Sec. 19.125, eff. Sept. 1, 1997.|
TX Tax Code § 322.306 (2021)
2021 Texas Statutes|Tax Code|Title 3 - Local Taxation|Subtitle C - Local Sales and Use Taxes|Chapter 322 - Sales and Use Taxes for Special Purpose Taxing Authorities|Subchapter D. Revenue Deposit, Distribution, and Use|Section 322.306. Retention of Certain Special Purpose District Sales Taxes

Sec. 322.306.  RETENTION OF CERTAIN SPECIAL PURPOSE DISTRICT SALES TAXES.  A taxing entity that holds a sales and use tax permit issued by the comptroller and that imposes a sales and use tax may retain the portion of the tax that the taxing entity collects and that constitutes the entity's own tax.  The taxing entity shall remit to the comptroller all other applicable local sales and use taxes and the state sales and use tax.|Added by Acts 2001, 77th Leg., ch. 1263, Sec. 76, eff. Oct. 1, 2001.|
TX Tax Code § 323.001 (2021)
2021 Texas Statutes|Tax Code|Title 3 - Local Taxation|Subtitle C - Local Sales and Use 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 the County Sales and Use Tax Act.|Added by Acts 1987, 70th Leg., ch. 191, Sec. 1, eff. Sept. 1, 1987.|
TX Tax Code § 323.002 (2021)
2021 Texas Statutes|Tax Code|Title 3 - Local Taxation|Subtitle C - Local Sales and Use Taxes|Chapter 323 - County Sales and Use Tax Act|Subchapter A. General Provisions|Section 323.002. Definitions

Sec. 323.002.  DEFINITIONS.  The words used in this chapter and defined by Chapters 151 and 321 have the meanings assigned by Chapters 151 and 321.|Added by Acts 1987, 70th Leg., ch. 191, Sec. 1, eff. Sept. 1, 1987.|
TX Tax Code § 323.003 (2021)
2021 Texas Statutes|Tax Code|Title 3 - Local Taxation|Subtitle C - Local Sales and Use Taxes|Chapter 323 - County Sales and Use Tax Act|Subchapter A. General Provisions|Section 323.003. Other Portions of Tax Applicable

Sec. 323.003.  OTHER PORTIONS OF TAX APPLICABLE.  Subtitles A and B, Title 2, and Chapters 142 and 151 apply to the taxes and to the administration and enforcement of the taxes imposed by this chapter in the same manner that those laws apply to state taxes unless modified by this chapter.|Added by Acts 1987, 70th Leg., ch. 191, Sec. 1, eff. Sept. 1, 1987.  Amended by Acts 1989, 71st Leg., ch. 2, Sec. 14.13, eff. Aug. 28, 1989;  Acts 2003, 78th Leg., ch. 1310, Sec. 117, eff. Oct. 1, 2003.|
TX Tax Code § 323.101 (2021)
2021 Texas Statutes|Tax Code|Title 3 - Local Taxation|Subtitle C - Local Sales and Use Taxes|Chapter 323 - County Sales and Use Tax Act|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 or repeal the county sales and use tax authorized by this chapter at an election in which a majority of the qualified voters of the county approve the adoption or repeal of the tax, as applicable.(b)  A county is qualified to adopt the tax only if no part of the county is located in a rapid transit authority created under Chapter 451, Transportation Code, or a regional transportation authority created under Chapter 452 of that code.(c)  An authority created under Chapter 451 or 452, Transportation Code, is prohibited from imposing the tax provided for by those chapters in a county in which the county sales and use tax provided for by this section is in effect or is scheduled to take effect.  For the purposes of this section, an authority is not considered to be located in any county in which fewer than 250 persons are both residents of the authority and the county.(d)  A county may not adopt a sales and use tax under this section if as a result of the adoption of the tax the combined rate of all sales and use taxes imposed by the county and other political subdivisions of this state having territory in the county would exceed two percent at any location in the county.(e)  If the voters of a county approve the adoption of a sales and use tax at an election held on the same election date on which a municipality having territory in the county adopts a sales and use tax or an additional sales and use tax and as a result the combined rate of all sales and use taxes imposed by the county and other political subdivisions of this state having territory in the county would exceed two percent at any location in the county, the election to adopt a county sales and use tax has no effect.(f)  The provisions of this chapter govern the application, collection, and administration of a sales and use tax imposed under Chapter 285 or 775, Health and Safety Code, to the extent not inconsistent with the provisions of those chapters.  Provided, however, that Subsection (b) shall not apply to a tax authorized under those chapters.(g)  Expired.|Added by Acts 1987, 70th Leg., ch. 191, Sec. 1, eff. Sept. 1, 1987.  Amended by Acts 1987, 70th Leg., 2nd C.S., ch. 54, Sec. 2, eff. Oct. 20, 1987;  Acts 1989, 71st Leg., 1st C.S., ch. 40, Sec. 6, eff. Sept. 1, 1989;  Acts 1997, 75th Leg., ch. 65, Sec. 2, eff. May 9, 1997;  Acts 1997, 75th Leg., ch. 165, Sec. 30.272, eff. Sept. 1, 1997.Amended by: Acts 2011, 82nd Leg., R.S., Ch. 639 (S.B. 917), Sec. 15, eff. June 17, 2011.|
TX Tax Code § 323.102 (2021)
2021 Texas Statutes|Tax Code|Title 3 - Local Taxation|Subtitle C - Local Sales and Use Taxes|Chapter 323 - County Sales and Use Tax Act|Subchapter B. Imposition of Sales and Use Taxes by Counties|Section 323.102. Effective Dates: New Tax, Tax Repeal

Sec. 323.102.  EFFECTIVE DATES:  NEW TAX, TAX REPEAL.  (a)  Except as provided by Subsection (c), a tax imposed under this chapter takes effect on the October 1st after the expiration of the first complete calendar quarter occurring after the date on which the comptroller receives a notice of the action as required by Section 323.405(b).(b)  The repeal of a tax abolished under this chapter takes effect on the October 1st after the expiration of the first complete calendar quarter occurring after the date on which the comptroller receives a notice of the action as required by Section 323.405(b).(c)  A tax imposed under Section 323.105 of this code or Chapter 326 or 383, Local Government Code, takes effect on the first day of the first calendar quarter after the expiration of the first complete calendar quarter occurring after the date on which the comptroller receives a notice of the action as required by Section 323.405(b).|Added by Acts 1987, 70th Leg., ch. 191, Sec. 1, eff. Sept. 1, 1987.  Amended by Acts 1989, 71st Leg., ch. 256, Sec. 2, eff. Sept. 1, 1989;  Acts 1995, 74th Leg., ch. 342, Sec. 1, eff. Aug. 28, 1995;  Acts 1999, 76th Leg., ch. 1467, Sec. 2.69, eff. June 19, 1999.Amended by: Acts 2007, 80th Leg., R.S., Ch. 1266 (H.B. 3319), Sec. 12, eff. September 1, 2007.|
TX Tax Code § 323.103 (2021)
2021 Texas Statutes|Tax Code|Title 3 - Local Taxation|Subtitle C - Local Sales and Use Taxes|Chapter 323 - County Sales and Use Tax Act|Subchapter B. Imposition of Sales and Use Taxes by Counties|Section 323.103. Sales Tax

Sec. 323.103.  SALES TAX.  In a county that has adopted the tax authorized by this chapter, there is imposed a tax on the receipts from the sale at retail of taxable items within the county at the rate of one-half of one percent, or in a county that includes no territory within the limits of a municipality, one percent.|Added by Acts 1987, 70th Leg., ch. 191, Sec. 1, eff. Sept. 1, 1987.|
TX Tax Code § 323.104 (2021)
2021 Texas Statutes|Tax Code|Title 3 - Local Taxation|Subtitle C - Local Sales and Use Taxes|Chapter 323 - County Sales and Use Tax Act|Subchapter B. Imposition of Sales and Use Taxes by Counties|Section 323.104. Use Tax

Sec. 323.104.  USE TAX.  In a county that has adopted the tax authorized by this chapter, there is imposed an excise tax on the use, storage, or other consumption within the county of taxable items purchased, leased, or rented from a retailer during the period that the tax is effective within the county.  The rate of the excise tax is the same as the rate of the sales tax portion of the tax and is applied to the sales price of the taxable item. With respect to a taxable service, "use" means the derivation in the county of direct or indirect benefit from the service.|Added by Acts 1987, 70th Leg., ch. 191, Sec. 1, eff. Sept. 1, 1987.  Amended by Acts 1991, 72nd Leg., ch. 705, Sec. 32, eff. Sept. 1, 1991.|
TX Tax Code § 323.201 (2021)
2021 Texas Statutes|Tax Code|Title 3 - Local Taxation|Subtitle C - Local Sales and Use Taxes|Chapter 323 - County Sales and Use Tax Act|Subchapter C. Computation of Taxes|Section 323.201. Computation of Sales Taxes

Sec. 323.201.  COMPUTATION OF SALES TAXES.  (a)  Each retailer in a county that has adopted the tax authorized by this chapter shall add the sales tax imposed by this chapter and by Chapter 151, plus any other applicable sales tax, to the sales price, and the sum of the taxes is a part of the price, a debt of the purchaser to the retailer until paid, and recoverable at law in the same manner as the purchase price.(b)  The amount of the total tax is computed by multiplying the combined applicable tax rates by the amount of the sales price.  If the product results in a fraction of a cent less than one-half of one cent, the fraction of a cent is not collected.  If the fraction of a cent is one-half of one cent or more, the fraction shall be collected as one cent.|Added by Acts 1987, 70th Leg., ch. 191, Sec. 1, eff. Sept. 1, 1987.|
TX Tax Code § 323.202 (2021)
2021 Texas Statutes|Tax Code|Title 3 - Local Taxation|Subtitle C - Local Sales and Use Taxes|Chapter 323 - County Sales and Use Tax Act|Subchapter C. Computation of Taxes|Section 323.202. Method of Reporting: Retailers Having Sales Below Taxable Amount

Sec. 323.202.  METHOD OF REPORTING:  RETAILERS HAVING SALES BELOW TAXABLE AMOUNT.  The exclusion provided by Section 151.411 applies to a retailer under this chapter 50 percent of whose receipts from the sales of taxable items comes from individual transactions in which the sales price is an amount on which no tax is produced from the combined state and local taxes.|Added by Acts 1987, 70th Leg., ch. 191, Sec. 1, eff. Sept. 1, 1987.|For expiration of Subsections (c-4) and (c-5), see Subsection (c-5).
TX Tax Code § 323.204 (2021)
2021 Texas Statutes|Tax Code|Title 3 - Local Taxation|Subtitle C - Local Sales and Use Taxes|Chapter 323 - County Sales and Use Tax Act|Subchapter C. Computation of Taxes|Section 323.204. Computation of Use Tax

Sec. 323.204.  COMPUTATION OF USE TAX.  In each county that has adopted the taxes authorized by this chapter, the tax imposed by Section 323.104, by other applicable local taxes, and by Subchapter D, Chapter 151,  are added together to form a single combined tax rate, except only the rate of the county tax is used in a situation described by Section 323.205(b).|Added by Acts 1987, 70th Leg., ch. 191, Sec. 1, eff. Sept. 1, 1987.|
TX Tax Code § 323.205 (2021)
2021 Texas Statutes|Tax Code|Title 3 - Local Taxation|Subtitle C - Local Sales and Use Taxes|Chapter 323 - County Sales and Use Tax Act|Subchapter C. Computation of Taxes|Section 323.205. Use Tax: County in Which Use Occurs

Sec. 323.205.  USE TAX:  COUNTY IN WHICH USE OCCURS.  (a)  In determining the incidence of the use tax authorized by this chapter, the name of the county adopting the tax is substituted in Subchapter D, Chapter 151, for "this state" where those words are used to designate the taxing entity or delimit the tax imposed.  However, the excise tax authorized by this chapter on the use, storage, or consumption of a taxable item does not apply if the taxable item is first used, stored, or consumed in a county that has not adopted the taxes authorized by this chapter.(b)  If a sale of a taxable item is consummated in this state but not within a county that has adopted the taxes authorized by this chapter and the taxable item is shipped directly, or brought by the purchaser or lessee directly, into a county that has adopted the taxes authorized by this chapter, the taxable item is subject to the county's use tax.  The use is considered to be consummated at the location where the item is first stored, used, or consumed after the intrastate transit has ceased.(c)  If a taxable item is shipped from outside this state to a customer within this state and the use of the taxable item is consummated within a county that has adopted the tax authorized by this chapter, the taxable item is subject to a county's use tax and not its sales tax.  A use is considered to be consummated at the first point in this state where the taxable item is stored, used, or consumed after the interstate transit has ceased. A taxable item delivered to a point in this state is presumed to be for storage, use, or consumption at that point until the contrary is established.(d)  The holder of a direct payment permit issued under Chapter 151 who becomes liable for the use tax under this chapter by reason of the storage, use, or consumption of a taxable item purchased in this state under a direct payment exemption certificate shall allocate the tax to the county in which the item was first removed from the permit holder's storage, or if not stored, the place at which the item was first used or consumed by the permit holder after transportation.  In this subsection an item is not considered to have been stored, used, or consumed because of a temporary delay or interruption necessary and incidental to its transportation or further fabrication, processing, or assembling within this state for delivery to the permit holder.  A charge for fabrication, processing, or further assembly in a county that has adopted the tax under this chapter shall be subject to the county use tax.|Added by Acts 1987, 70th Leg., ch. 191, Sec. 1, eff. Sept. 1, 1987.  Amended by Acts 1991, 72nd Leg., ch. 705, Sec. 34, eff. Sept. 1, 1991.|
TX Tax Code § 323.206 (2021)
2021 Texas Statutes|Tax Code|Title 3 - Local Taxation|Subtitle C - Local Sales and Use Taxes|Chapter 323 - County Sales and Use Tax Act|Subchapter C. Computation of Taxes|Section 323.206. County Tax Inapplicable When No State Tax; Exceptions

Sec. 323.206.  COUNTY TAX INAPPLICABLE WHEN NO STATE TAX;  EXCEPTIONS.  (a)  The sales tax authorized by this chapter does not apply to the sale of a taxable item unless the sales tax imposed by Subchapter C, Chapter 151, also applies to the sale.(b)  The excise tax authorized by this chapter on the use, storage, or consumption of a taxable item does not apply to the use, storage, or consumption of an item unless the tax imposed by Subchapter D, Chapter 151, also applies to the use, storage, or consumption.(c)  Subsections (a) and (b) do not apply to the taxes authorized by this chapter on the sale, production, distribution, lease, or rental of, and the use, storage, or consumption of gas and electricity for residential use.(d)  Subsection (b) does not apply to the application of the tax in a situation described by Section 323.205(b).|Added by Acts 1987, 70th Leg., ch. 191, Sec. 1, eff. Sept. 1, 1987.  Amended by Acts 1991, 72nd Leg., ch. 705, Sec. 35, eff. Sept. 1, 1991.|
TX Tax Code § 323.207 (2021)
2021 Texas Statutes|Tax Code|Title 3 - Local Taxation|Subtitle C - Local Sales and Use Taxes|Chapter 323 - County Sales and Use Tax Act|Subchapter C. Computation of Taxes|Section 323.207. State Exemptions Applicable

Sec. 323.207.  STATE EXEMPTIONS APPLICABLE.  The exemptions provided by Subchapter H, Chapter 151, apply to the taxes authorized by this chapter, except as provided by Sections 151.359(j) and 151.317(b).|Added by Acts 1987, 70th Leg., ch. 191, Sec. 1, eff. Sept. 1, 1987.Amended by: Acts 2013, 83rd Leg., R.S., Ch. 1274 (H.B. 1223), Sec. 6, eff. September 1, 2013.|
TX Tax Code § 323.208 (2021)
2021 Texas Statutes|Tax Code|Title 3 - Local Taxation|Subtitle C - Local Sales and Use Taxes|Chapter 323 - County Sales and Use Tax Act|Subchapter C. Computation of Taxes|Section 323.208. Telecommunications Exemption

Sec. 323.208.  TELECOMMUNICATIONS EXEMPTION.  (a)  There are exempted from the taxes imposed under this chapter the sale within the county of telecommunications services unless the application of the exemption is repealed under this section.  A county may not repeal the application of this exemption as it applies to interstate long-distance telecommunications services, but if a county has repealed the exemption before the effective date of Part 4, Article 1, H.B. No. 61, Acts of the 70th Legislature, 2nd Called Session, 1987, interstate long-distance telecommunications services in that county are not subject to taxes imposed under this chapter.(b)  The commissioners court of a county by a majority vote may repeal the application of the exemption provided by Subsection (a) for telecommunications services sold within the county.(c)  A county that has repealed the application of the exemption may in the same manner reinstate the exemption.(d)  A vote of the commissioners court repealing the application of or reinstating the exemption must be entered in the minutes of the court.  The county judge shall send to the comptroller by United States certified or registered mail a copy of each order adopted under this section.  The repeal of the application of the exemption or a reinstated exemption takes effect within the county on the first day of the first calendar quarter after the expiration of the first complete calendar quarter after the date on which the comptroller receives notification of the order.|Added by Acts 1987, 70th Leg., ch. 191, Sec. 1, eff. Sept. 1, 1987.  Amended by Acts 1987, 70th Leg., 2nd C.S., ch. 5, art. 1, pt. 4, Sec. 35.|
TX Tax Code § 323.209 (2021)
2021 Texas Statutes|Tax Code|Title 3 - Local Taxation|Subtitle C - Local Sales and Use Taxes|Chapter 323 - County Sales and Use Tax Act|Subchapter C. Computation of Taxes|Section 323.209. Transition Exemption

Sec. 323.209.  TRANSITION EXEMPTION.  (a)  The receipts from the sale, use, or rental of and the storage, use, or consumption of taxable items in this state are exempt from the tax imposed by a county under this chapter if the items are used:(1)  for the performance of a written contract entered into before the date the tax takes effect in the county, if the contract is not subject to change or modification by reason of the tax; or(2)  pursuant to an obligation of a bid or bids submitted before the date the tax takes effect in the county, if the bid or bids may not be withdrawn, modified, or changed by reason of the tax.(b)  The exemptions provided by this section have no effect after three years from the date the tax takes effect in the county.|Added by Acts 1989, 71st Leg., ch. 2, Sec. 14.17(a), eff. Aug. 28, 1989.|
TX Tax Code § 323.301 (2021)
2021 Texas Statutes|Tax Code|Title 3 - Local Taxation|Subtitle C - Local Sales and Use Taxes|Chapter 323 - County Sales and Use Tax Act|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 shall administer, collect, and enforce any tax imposed by a county under this chapter.  The tax imposed under this chapter and the tax imposed under Chapter 151 shall be collected together, if both taxes are imposed.|Added by Acts 1987, 70th Leg., ch. 191, Sec. 1, eff. Sept. 1, 1987.|
TX Tax Code § 323.302 (2021)
2021 Texas Statutes|Tax Code|Title 3 - Local Taxation|Subtitle C - Local Sales and Use Taxes|Chapter 323 - County Sales and Use Tax Act|Subchapter D. Administration of Taxes|Section 323.302. Comptroller's Reporting Duties

Sec. 323.302.  COMPTROLLER'S REPORTING DUTIES.  (a)  The comptroller shall make quarterly reports to a county that has adopted the taxes authorized by this chapter if the county requests the reports.  A report must include the name, address, and account number of each person in the county that has remitted to the comptroller a tax payment during the quarter covered by the report.(b)  If a county requests an additional report, the comptroller shall make an additional quarterly report to the county including the name, address, and account number, if any, of, and the amount of tax due from, each person doing business in the county who has failed to pay the tax under this chapter to the county or under Chapter 151.  The additional report must also include statements:(1)  showing whether or not there has been a partial tax payment by the delinquent taxpayer;(2)  showing whether or not the taxpayer is delinquent in the payment of sales and use taxes to the state;  and(3)  describing the steps taken by the comptroller to collect the delinquent taxes.(c)  If a county determines that a person doing business in the county is not included in a comptroller's report, the county shall report to the comptroller the name and address of the person.  Within 90 days after receiving the report from a county, the comptroller shall send to the county:(1)  an explanation as to why the person is not obligated for the county tax;(2)  a statement that the person is obligated for the county tax and the tax is delinquent;  or(3)  a certification that the person is obligated for the county tax and that the full amount of the tax due has been credited to the county's account.(d)  The comptroller shall send by United States certified or registered mail to the county attorney a notice of each person who is delinquent in the payment to the county of the taxes authorized by this chapter and shall send a copy of the notice to the attorney general.  A notice sent under this subsection is a certification of the amount of tax owed and is prima facie evidence of a determination of that amount and of its delinquency.|Added by Acts 1987, 70th Leg., ch. 191, Sec. 1, eff. Sept. 1, 1987.|
TX Tax Code § 323.303 (2021)
2021 Texas Statutes|Tax Code|Title 3 - Local Taxation|Subtitle C - Local Sales and Use Taxes|Chapter 323 - County Sales and Use Tax Act|Subchapter D. Administration of Taxes|Section 323.303. Sales Tax Permits and Exemption and Resale Certificates

Sec. 323.303.  SALES TAX PERMITS AND EXEMPTION AND RESALE CERTIFICATES.  (a)  Each place of business of a retailer must have a permit issued by the comptroller under Subchapter F, Chapter 151.(b)  The same sales tax permit, exemption certificate, and resale certificate required by Chapter 151 for the administration and collection of the taxes imposed by that chapter satisfy the requirements of this chapter.  No additional permit or exemption or resale certificate may be required.(c)  The comptroller may prescribe the form of an exemption certificate for a prior contract exemption under this chapter.|Added by Acts 1987, 70th Leg., ch. 191, Sec. 1, eff. Sept. 1, 1987.|
TX Tax Code § 323.304 (2021)
2021 Texas Statutes|Tax Code|Title 3 - Local Taxation|Subtitle C - Local Sales and Use Taxes|Chapter 323 - County Sales and Use Tax Act|Subchapter D. Administration of Taxes|Section 323.304. Discounts for Prepayment and Tax Collection

Sec. 323.304.  DISCOUNTS FOR PREPAYMENT AND TAX COLLECTION.  All discounts allowed a retailer under Chapter 151 for the collection and prepayment of the taxes under that chapter are allowed and applicable to the taxes collected under this chapter.|Added by Acts 1987, 70th Leg., ch. 191, Sec. 1, eff. Sept. 1, 1987.|
TX Tax Code § 323.305 (2021)
2021 Texas Statutes|Tax Code|Title 3 - Local Taxation|Subtitle C - Local Sales and Use Taxes|Chapter 323 - County Sales and Use Tax Act|Subchapter D. Administration of Taxes|Section 323.305. Penalties

Sec. 323.305.  PENALTIES.  The penalties provided by Chapter 151 for violations of that chapter apply to violations of this chapter.|Added by Acts 1987, 70th Leg., ch. 191, Sec. 1, eff. Sept. 1, 1987.|