reglab/housing_qa huggingface dataset:
TX Tax Code § 183.022 (2021)
2021 Texas Statutes|Tax Code|Title 2 - State Taxation|Subtitle G - Gross Receipts and Mixed Beverage Taxes|Chapter 183 - Mixed Beverage Taxes|Subchapter B. Mixed Beverage Gross Receipts Tax|Section 183.022. Tax Return Due Date

Sec. 183.022.  TAX RETURN DUE DATE.  (a)  A permittee shall file a tax return with the comptroller not later than the 20th day of each month.(b)  The return under this section shall be in a form prescribed by the comptroller and shall include a statement of the total gross taxable receipts during the preceding month and any other information required by the comptroller.(c)  A tax due for a business day that falls in two different months is allocated to the month in which the business day begins.|Added by Acts 1993, 73rd Leg., ch. 934, Sec. 106, eff. Jan. 1, 1994.  Amended by Acts 1995, 74th Leg., ch. 1001, Sec. 2, eff. Aug. 28, 1995.|
TX Tax Code § 183.023 (2021)
2021 Texas Statutes|Tax Code|Title 2 - State Taxation|Subtitle G - Gross Receipts and Mixed Beverage Taxes|Chapter 183 - Mixed Beverage Taxes|Subchapter B. Mixed Beverage Gross Receipts Tax|Section 183.023. Payment

Sec. 183.023.  PAYMENT.  (a)  The tax due for the preceding month shall accompany the return and shall be payable to the state.(b)  Except for the amounts allocated under Subsection (c), the comptroller shall deposit the revenue received under this section in the general revenue fund.(c)  The comptroller shall deposit each fiscal year $10 million of the revenue received under this section to the credit of the Texas music incubator account under Section 485.046, Government Code.(d)  Repealed by Acts 2013, 83rd Leg., R.S., Ch. 431, Sec. 3(7), eff. June 14, 2013.(e)  Repealed by Acts 2013, 83rd Leg., R.S., Ch. 431, Sec. 3(7), eff. June 14, 2013.|Added by Acts 1993, 73rd Leg., ch. 934, Sec. 106, eff. Jan. 1, 1994.  Amended by Acts 1997, 75th Leg., ch. 1035, Sec. 71, eff. Sept. 1, 1997.Amended by: Acts 2011, 82nd Leg., 1st C.S., Ch. 4 (S.B. 1), Sec. 10.06, eff. September 28, 2011.Acts 2013, 83rd Leg., R.S., Ch. 431 (S.B. 559), Sec. 3(7), eff. June 14, 2013.Acts 2021, 87th Leg., R.S., Ch. 84 (S.B. 609), Sec. 3, eff. September 1, 2021.|
TX Tax Code § 183.024 (2021)
2021 Texas Statutes|Tax Code|Title 2 - State Taxation|Subtitle G - Gross Receipts and Mixed Beverage Taxes|Chapter 183 - Mixed Beverage Taxes|Subchapter B. Mixed Beverage Gross Receipts Tax|Section 183.024. Failure to Pay Tax or File Report

Sec. 183.024.  FAILURE TO PAY TAX OR FILE REPORT.  (a)  A permittee who fails to file a report as required by this subchapter or who fails to pay a tax imposed by this subchapter when due shall pay five percent of the amount due as a penalty, and if the permittee fails to file the report or pay the tax within 30 days after the day the tax or report is due, the permittee shall pay an additional five percent of the amount due as an additional penalty.(b)  The minimum penalty under Subsection (a) is $1.(c)  A delinquent tax draws interest beginning 60 days from the due date.(d)  In addition to any other penalty authorized by this section, a permittee who fails to file a report as required by this subchapter shall pay a penalty of $50.  The penalty provided by this subsection is assessed without regard to whether the permittee subsequently files the report or whether any taxes were due from the permittee for the reporting period under the required report.|Added by Acts 2011, 82nd Leg., 1st C.S., Ch. 4 (S.B. 1), Sec. 14.09, eff. October 1, 2011.Amended by: Acts 2013, 83rd Leg., R.S., Ch. 1403 (H.B. 3572), Sec. 8, eff. January 1, 2014.|
TX Tax Code § 183.025 (2021)
2021 Texas Statutes|Tax Code|Title 2 - State Taxation|Subtitle G - Gross Receipts and Mixed Beverage Taxes|Chapter 183 - Mixed Beverage Taxes|Subchapter B. Mixed Beverage Gross Receipts Tax|Section 183.025. Security Requirement

Sec. 183.025.  SECURITY REQUIREMENT.  (a)  A permittee subject to the tax imposed by this subchapter must comply with the security requirements imposed by Chapter 151 except that a permittee is not required to comply with Section 151.253(b).(b)  The total of bonds, certificates of deposit, letters of credit, or other security determined to be sufficient by the comptroller of a permittee subject to the tax imposed by this subchapter shall be in an amount that the comptroller determines to be sufficient to protect the fiscal interests of the state.  The comptroller may not set the amount of security at less than $1,000 or more than the greater of $100,000 or four times the amount of the permittee's average monthly tax liability.|Added by Acts 1993, 73rd Leg., ch. 934, Sec. 106, eff. Jan. 1, 1994.  Amended by Acts 2001, 77th Leg., ch. 442, Sec. 24, eff. Sept. 1, 2001.Amended by: Acts 2007, 80th Leg., R.S., Ch. 931 (H.B. 3314), Sec. 9, eff. June 15, 2007.Transferred, redesignated and amended from Tax Code, Section 183.053 by Acts 2013, 83rd Leg., R.S., Ch. 1403 (H.B. 3572), Sec. 9, eff. January 1, 2014.|
TX Tax Code § 183.026 (2021)
2021 Texas Statutes|Tax Code|Title 2 - State Taxation|Subtitle G - Gross Receipts and Mixed Beverage Taxes|Chapter 183 - Mixed Beverage Taxes|Subchapter B. Mixed Beverage Gross Receipts Tax|Section 183.026. Audit Frequency

Sec. 183.026.  AUDIT FREQUENCY.  The comptroller shall have the discretion to determine the frequency of mixed beverage tax audits under this subchapter.  In determining the frequency of the audit the comptroller may consider the following factors:(1)  reasonable and prudent accounting standards;(2)  the audit history of the permittee;(3)  the effect on state revenues; and(4)  other factors the comptroller deems appropriate.|Added by Acts 1993, 73rd Leg., ch. 934, Sec. 106, eff. Jan. 1, 1994.Transferred, redesignated and amended from Tax Code, Section 183.054 by Acts 2013, 83rd Leg., R.S., Ch. 1403 (H.B. 3572), Sec. 10, eff. January 1, 2014.|
TX Tax Code § 183.027 (2021)
2021 Texas Statutes|Tax Code|Title 2 - State Taxation|Subtitle G - Gross Receipts and Mixed Beverage Taxes|Chapter 183 - Mixed Beverage Taxes|Subchapter B. Mixed Beverage Gross Receipts Tax|Section 183.027. Credits and Refunds for Bad Debts

Sec. 183.027.  CREDITS AND REFUNDS FOR BAD DEBTS.  (a)  A permittee may withhold the payment of the tax under this subchapter on a portion of the gross receipts that remains unpaid by a purchaser if:(1)  during the reporting period in which the mixed beverage is sold, the permittee determines that the unpaid portion will remain unpaid;(2)  the permittee enters the unpaid portion of the sales gross receipts in the permittee's books as a bad debt; and(3)  the bad debt is claimed as a deduction for federal tax purposes during the same or a subsequent reporting period.(b)  If the portion of a debt determined to be bad under Subsection (a) is paid, the permittee shall report and pay the tax on the portion during the reporting period in which payment is made.(c)  A permittee is entitled to credit or reimbursement for taxes paid on the portion of the gross receipts determined to be worthless and actually charged off for federal income tax purposes.|Added by Acts 1993, 73rd Leg., ch. 934, Sec. 106, eff. Jan. 1, 1994.  Amended by Acts 1995, 74th Leg., ch. 1001, Sec. 3, eff. Aug. 28, 1995.Transferred, redesignated and amended from Tax Code, Section 183.055 by Acts 2013, 83rd Leg., R.S., Ch. 1403 (H.B. 3572), Sec. 11, eff. January 1, 2014.|
TX Tax Code § 183.041 (2021)
2021 Texas Statutes|Tax Code|Title 2 - State Taxation|Subtitle G - Gross Receipts and Mixed Beverage Taxes|Chapter 183 - Mixed Beverage Taxes|Subchapter B. -1. Mixed Beverage Sales Tax|Section 183.041. Tax Imposed on Sales of Mixed Beverages and Related Items

Sec. 183.041.  TAX IMPOSED ON SALES OF MIXED BEVERAGES AND RELATED ITEMS.  (a)  A tax is imposed on each mixed beverage sold, prepared, or served by a permittee in this state and on ice and each nonalcoholic beverage sold, prepared, or served by a permittee in this state for the purpose of being mixed with an alcoholic beverage and consumed on the premises of the permittee.(b)  The rate of the tax is 8.25 percent of the sales price of the item sold, prepared, or served.|Added by Acts 2013, 83rd Leg., R.S., Ch. 1403 (H.B. 3572), Sec. 12, eff. January 1, 2014.|
TX Tax Code § 183.042 (2021)
2021 Texas Statutes|Tax Code|Title 2 - State Taxation|Subtitle G - Gross Receipts and Mixed Beverage Taxes|Chapter 183 - Mixed Beverage Taxes|Subchapter B. -1. Mixed Beverage Sales Tax|Section 183.042. Disclosure of Tax

Sec. 183.042.  DISCLOSURE OF TAX.  A permittee may provide that a sales invoice, billing, service check, ticket, or other receipt to a customer for the purchase of an item subject to taxation under this subchapter include:(1)  a statement that mixed beverage sales tax is included in the sales price;(2)  a separate statement of the amount of tax imposed under this subchapter on that item;(3)  a statement of the mixed beverage taxes, consisting of the combined amount of the tax to be paid by the permittee under Subchapter B in relation to that item and the amount of tax imposed under this subchapter on that item; or(4)  a statement of the combined amount of taxes imposed under this subchapter and Chapter 151 on all items listed on the invoice, billing, service check, ticket, or other receipt.|Added by Acts 2013, 83rd Leg., R.S., Ch. 1403 (H.B. 3572), Sec. 12, eff. January 1, 2014.|
TX Tax Code § 183.0421 (2021)
2021 Texas Statutes|Tax Code|Title 2 - State Taxation|Subtitle G - Gross Receipts and Mixed Beverage Taxes|Chapter 183 - Mixed Beverage Taxes|Subchapter B. -1. Mixed Beverage Sales Tax|Section 183.0421. Tax Return Due Date

Sec. 183.0421.  TAX RETURN DUE DATE.  (a)  A permittee shall file a tax return with the comptroller not later than the 20th day of each month. (b)  The return under this section must be in a form prescribed by the comptroller and must include a statement of the total sales and total taxable sales during the preceding month and any other information required by the comptroller. (c)  A tax due for a business day that falls in two different months is allocated to the month in which the business day begins. |Added by Acts 2019, 86th Leg., R.S., Ch. 869 (H.B. 3006), Sec. 1, eff. October 1, 2019.|
TX Tax Code § 183.0422 (2021)
2021 Texas Statutes|Tax Code|Title 2 - State Taxation|Subtitle G - Gross Receipts and Mixed Beverage Taxes|Chapter 183 - Mixed Beverage Taxes|Subchapter B. -1. Mixed Beverage Sales Tax|Section 183.0422. Payment

Sec. 183.0422.  PAYMENT.  The tax due for the preceding month must accompany the return and must be payable to the state. |Added by Acts 2019, 86th Leg., R.S., Ch. 869 (H.B. 3006), Sec. 1, eff. October 1, 2019.|
TX Tax Code § 183.043 (2021)
2021 Texas Statutes|Tax Code|Title 2 - State Taxation|Subtitle G - Gross Receipts and Mixed Beverage Taxes|Chapter 183 - Mixed Beverage Taxes|Subchapter B. -1. Mixed Beverage Sales Tax|Section 183.043. Applicability of Other Law

Sec. 183.043.  APPLICABILITY OF OTHER LAW.  (a)  Except as otherwise provided by this section:(1)  the tax imposed by this subchapter is administered, collected, and enforced in the same manner as the tax under Chapter 151 is administered, collected, and enforced; and(2)  Chapter 151 applies to the tax imposed by this subchapter in the same manner as Chapter 151 applies to the tax imposed under Section 151.051.(b)  Sections 151.027(a), 151.423, and 151.424 do not apply to the tax imposed by this subchapter.(c)  A sale to a permittee of an item described by Section 183.021 is not a sale for resale for purposes of Section 151.302 if the item is mixed with or becomes a component part of a mixed beverage subject to taxation under this subchapter that is served without any consideration paid to the permittee.(d)  An item subject to tax under this subchapter is exempt from the taxes imposed under Subtitle C, Title 3.(e)  To the extent of a conflict between a provision of this subchapter and a provision of Subchapter I, Chapter 151, the provision of this subchapter prevails.|Added by Acts 2013, 83rd Leg., R.S., Ch. 1403 (H.B. 3572), Sec. 12, eff. January 1, 2014.Amended by: Acts 2019, 86th Leg., R.S., Ch. 869 (H.B. 3006), Sec. 2, eff. October 1, 2019.|
TX Tax Code § 183.051 (2021)
2021 Texas Statutes|Tax Code|Title 2 - State Taxation|Subtitle G - Gross Receipts and Mixed Beverage Taxes|Chapter 183 - Mixed Beverage Taxes|Subchapter C. Disposition of Proceeds|Section 183.051. Mixed Beverage Tax Clearance Fund

Sec. 183.051.  MIXED BEVERAGE TAX CLEARANCE FUND.  (a)  Not later than the last day of the month following a calendar quarter, the comptroller shall calculate the total amount of taxes received under Subchapters B and B-1 during the quarter from permittees outside an incorporated municipality within each county and the total amount received from permittees within each incorporated municipality in each county.(b)  The comptroller shall issue to each county described in Subsection (a) a warrant drawn on the general revenue fund in an amount appropriated by the legislature that may not be less than 10.7143 percent of the taxes received from permittees within the county during the quarter and shall issue to each incorporated municipality described in Subsection (a) a warrant drawn on that fund in an amount appropriated by the legislature that may not be less than 10.7143 percent of the taxes received from permittees within the incorporated municipality during the quarter.|Added by Acts 1993, 73rd Leg., ch. 934, Sec. 106, eff. Jan. 1, 1994.  Amended by Acts 1999, 76th Leg., ch. 1467, Sec. 2.63, 2.64, eff. Oct. 1, 1999.Amended by: Acts 2011, 82nd Leg., 1st C.S., Ch. 4 (S.B. 1), Sec. 58.01, eff. September 1, 2013.Acts 2013, 83rd Leg., R.S., Ch. 1403 (H.B. 3572), Sec. 13, eff. January 1, 2014.|
TX Tax Code § 183.052 (2021)
2021 Texas Statutes|Tax Code|Title 2 - State Taxation|Subtitle G - Gross Receipts and Mixed Beverage Taxes|Chapter 183 - Mixed Beverage Taxes|Subchapter C. Disposition of Proceeds|Section 183.052. Conflict of Rules

Sec. 183.052.  CONFLICT OF RULES.  If a rule or policy adopted by the Texas Alcoholic Beverage Commission conflicts with a rule adopted by the comptroller for the application, enforcement, or collection of a tax imposed by this chapter, the comptroller's rule prevails.  A conflicting rule or policy adopted by the commission is invalid to the extent of the inconsistency.  If the comptroller determines that a rule or policy adopted by the commission conflicts with one adopted by the comptroller relating to the application, enforcement, or collection of a tax imposed by this chapter, the comptroller shall notify the commission in writing of the determination.  After receipt of the notification, the commission must amend or repeal the conflicting rule or policy not later than the 90th day after the date of notification.|Added by Acts 1993, 73rd Leg., ch. 934, Sec. 106, eff. Jan. 1, 1994.Amended by: Acts 2013, 83rd Leg., R.S., Ch. 1403 (H.B. 3572), Sec. 14, eff. January 1, 2014.|
TX Tax Code § 183.053 (2021)
2021 Texas Statutes|Tax Code|Title 2 - State Taxation|Subtitle G - Gross Receipts and Mixed Beverage Taxes|Chapter 183 - Mixed Beverage Taxes|Subchapter C. Disposition of Proceeds|Section 183.053. Allocation of Certain Revenue for Certain Specialty Court Programs

Sec. 183.053.  ALLOCATION OF CERTAIN REVENUE FOR CERTAIN SPECIALTY COURT PROGRAMS.  The comptroller shall deposit one percent of the taxes received under Subchapters B and B-1 to the credit of the specialty court account established under Section 133.121, Local Government Code.  Money deposited to the account under this section may be used only for the purposes described by Section 133.121, Local Government Code.|Added by Acts 2021, 87th Leg., R.S., Ch. 457 (H.B. 1256), Sec. 3, eff. September 1, 2021.|
TX Tax Code § 191.081 (2021)
2021 Texas Statutes|Tax Code|Title 2 - State Taxation|Subtitle H - Business Permit Taxes|Chapter 191 - Miscellaneous Occupation Taxes|Subchapter E. Oil Well Service|Section 191.081. Definition

Sec. 191.081.  DEFINITION.  In this subchapter, "oil well service" means cementing the casing seat of an oil or gas well, shooting, fracturing, or acidizing the sands or other formations of the earth in an oil or gas well, or surveying or testing the sands or other formations or their contents in an oil or gas well by using instruments or equipment at least a part of which are located in the well bore when the survey or test is made.|Acts 1981, 67th Leg., p. 1723, ch. 389, Sec. 1, eff. Jan. 1, 1982.|
TX Tax Code § 191.082 (2021)
2021 Texas Statutes|Tax Code|Title 2 - State Taxation|Subtitle H - Business Permit Taxes|Chapter 191 - Miscellaneous Occupation Taxes|Subchapter E. Oil Well Service|Section 191.082. Tax Imposed

Sec. 191.082.  TAX IMPOSED.  (a)  A tax is imposed on each person who engages in the business of providing any oil well service for another for consideration and who:(1)  owns, controls, or furnishes the tools, instruments, and equipment used in providing the oil well service;  or(2)  uses any chemical, electrical, or mechanical process in providing the service at any oil or gas well during and in connection with the drilling and completion, or reworking or reconditioning, of the well.(b)  The tax imposed by this subchapter does not apply to the business of drilling or reworking an oil or gas well or to a service incidental to that business performed by persons engaged in the business of drilling or reworking.|Acts 1981, 67th Leg., p. 1723, ch. 389, Sec. 1, eff. Jan. 1, 1982.|
TX Tax Code § 191.083 (2021)
2021 Texas Statutes|Tax Code|Title 2 - State Taxation|Subtitle H - Business Permit Taxes|Chapter 191 - Miscellaneous Occupation Taxes|Subchapter E. Oil Well Service|Section 191.083. Tax Rate

Sec. 191.083.  TAX RATE.  The rate of the tax imposed by this subchapter is 2.42 percent of the gross amount received for service after deduction for the reasonable value at the well of material used, consumed, or expended in or incorporated into the well.|Acts 1981, 67th Leg., p. 1723, ch. 389, Sec. 1, eff. Jan. 1, 1982.|
TX Tax Code § 191.084 (2021)
2021 Texas Statutes|Tax Code|Title 2 - State Taxation|Subtitle H - Business Permit Taxes|Chapter 191 - Miscellaneous Occupation Taxes|Subchapter E. Oil Well Service|Section 191.084. Report and Tax Payment

Sec. 191.084.  REPORT AND TAX PAYMENT.  (a)  A person subject to the tax shall report the amount received from taxable services during the preceding calendar month.(b)  The comptroller shall prescribe and furnish the form for the report.(c)  The person subject to the tax shall pay the tax to the comptroller at the comptroller's office in Austin on or before the 20th day of each month.|Acts 1981, 67th Leg., p. 1724, ch. 389, Sec. 1, eff. Jan. 1, 1982.|
TX Tax Code § 191.085 (2021)
2021 Texas Statutes|Tax Code|Title 2 - State Taxation|Subtitle H - Business Permit Taxes|Chapter 191 - Miscellaneous Occupation Taxes|Subchapter E. Oil Well Service|Section 191.085. Record

Sec. 191.085.  RECORD.  (a)  A person subject to the tax shall keep a complete record of business transacted and any other information the comptroller requires.(b)  The person shall keep the record open for four years for inspection by the comptroller or the attorney general.|Acts 1981, 67th Leg., p. 1724, ch. 389, Sec. 1, eff. Jan. 1, 1982.  Amended by Acts 1999, 76th Leg., ch. 1467, Sec. 2.65, eff. Oct. 1, 1999.|
TX Tax Code § 191.086 (2021)
2021 Texas Statutes|Tax Code|Title 2 - State Taxation|Subtitle H - Business Permit Taxes|Chapter 191 - Miscellaneous Occupation Taxes|Subchapter E. Oil Well Service|Section 191.086. Penalty

Sec. 191.086.  PENALTY.  A person who violates this subchapter forfeits and shall pay to the state a penalty of not less than $25 nor more than $500.  A separate offense is committed each day on which a violation occurs.|Acts 1981, 67th Leg., p. 1724, ch. 389, Sec. 1, eff. Jan. 1, 1982.|
TX Tax Code § 191.087 (2021)
2021 Texas Statutes|Tax Code|Title 2 - State Taxation|Subtitle H - Business Permit Taxes|Chapter 191 - Miscellaneous Occupation Taxes|Subchapter E. Oil Well Service|Section 191.087. Failure to File Report or Pay Tax

Sec. 191.087.  FAILURE TO FILE REPORT OR PAY TAX.  (a)  If a person taxed under this subchapter fails to file a report required by this subchapter or to pay the tax imposed by this subchapter when due, the person forfeits five percent of the amount of tax due as a penalty.  If the person then fails to file the report or pay the tax within 30 days after the day on which the tax or report is due, the person forfeits an additional penalty of five percent of the amount of the tax.(b)  The minimum penalty imposed by this section is $1.|Acts 1981, 67th Leg., p. 1724, ch. 389, Sec. 1, eff. Jan. 1, 1982.  Amended by Acts 1983, 68th Leg., p. 452, ch. 93, Sec. 6, eff. Sept. 1, 1983.|
TX Tax Code § 191.088 (2021)
2021 Texas Statutes|Tax Code|Title 2 - State Taxation|Subtitle H - Business Permit Taxes|Chapter 191 - Miscellaneous Occupation Taxes|Subchapter E. Oil Well Service|Section 191.088. State Tax Lien

Sec. 191.088.  STATE TAX LIEN.  The taxes, penalties, interests, and costs that a person owes the state under this subchapter are secured by a preferred lien, first and prior to other existing liens, contract or statutory, legal or equitable, on all property of the person used in the person's business.|Acts 1981, 67th Leg., p. 1724, ch. 389, Sec. 1, eff. Jan. 1, 1982.|
TX Tax Code § 191.089 (2021)
2021 Texas Statutes|Tax Code|Title 2 - State Taxation|Subtitle H - Business Permit Taxes|Chapter 191 - Miscellaneous Occupation Taxes|Subchapter E. Oil Well Service|Section 191.089. Permit Required

Sec. 191.089.  PERMIT REQUIRED.  A person subject to the tax imposed by this subchapter shall acquire the permit required by Section 182.086 of this code.  Application, issuance, and suspension of the permit are subject to Sections 182.087 and 182.088 of this code.|Acts 1981, 67th Leg., p. 1724, ch. 389, Sec. 1, eff. Jan. 1, 1982.|
TX Tax Code § 191.101 (2021)
2021 Texas Statutes|Tax Code|Title 2 - State Taxation|Subtitle H - Business Permit Taxes|Chapter 191 - Miscellaneous Occupation Taxes|Subchapter F. Tax Receipt|Section 191.101. Tax Receipt as Permit

Sec. 191.101.  TAX RECEIPT AS PERMIT.  (a)  The receipt from the comptroller for tax payment is the permit to do business unless a separate permit is required by law.(b)  A person may not receive a permit to do or continue to do business in this state until the person pays the tax imposed by this chapter.|Acts 1981, 67th Leg., p. 1724, ch. 389, Sec. 1, eff. Jan. 1, 1982.  Amended by Acts 1997, 75th Leg., ch. 1423, Sec. 19.119, eff. Sept. 1, 1997.|
TX Tax Code § 191.102 (2021)
2021 Texas Statutes|Tax Code|Title 2 - State Taxation|Subtitle H - Business Permit Taxes|Chapter 191 - Miscellaneous Occupation Taxes|Subchapter F. Tax Receipt|Section 191.102. Display of Permit; Penalty

Sec. 191.102.  DISPLAY OF PERMIT;  PENALTY.  (a)  A person commits an offense if the person, without displaying the receipt for the tax imposed by this chapter, engages in a business taxed under this chapter.(b)  An offense under this section is a misdemeanor punishable by a fine of not more than $50.|Acts 1981, 67th Leg., p. 1724, ch. 389, Sec. 1, eff. Jan. 1, 1982.  Amended by Acts 1983, 68th Leg., p. 4769, ch. 840, Sec. 2, eff. Aug. 29, 1983.|
TX Tax Code § 191.121 (2021)
2021 Texas Statutes|Tax Code|Title 2 - State Taxation|Subtitle H - Business Permit Taxes|Chapter 191 - Miscellaneous Occupation Taxes|Subchapter G. Nature and Allocation of Tax|Section 191.121. Nature of Tax

Sec. 191.121.  NATURE OF TAX.  A tax imposed by this chapter is an occupation tax.|Acts 1981, 67th Leg., p. 1725, ch. 389, Sec. 1, eff. Jan. 1, 1982.|