reglab/housing_qa huggingface dataset:
TX Tax Code § 321.207 (2021)
2021 Texas Statutes|Tax Code|Title 3 - Local Taxation|Subtitle C - Local Sales and Use Taxes|Chapter 321 - Municipal Sales and Use Tax Act|Subchapter C. Computation of Taxes|Section 321.207. Local Tax Inapplicable When No State Tax; Exceptions

Sec. 321.207.  LOCAL 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 a taxable 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 321.205(b).|Added by Acts 1987, 70th Leg., ch. 191, Sec. 1, eff. Sept. 1, 1987.  Amended by Acts 1991, 72nd Leg., ch. 705, Sec. 28, eff. Sept. 1, 1991.|
TX Tax Code § 321.208 (2021)
2021 Texas Statutes|Tax Code|Title 3 - Local Taxation|Subtitle C - Local Sales and Use Taxes|Chapter 321 - Municipal Sales and Use Tax Act|Subchapter C. Computation of Taxes|Section 321.208. State Exemptions Applicable

Sec. 321.208.  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. 5, eff. September 1, 2013.|
TX Tax Code § 321.209 (2021)
2021 Texas Statutes|Tax Code|Title 3 - Local Taxation|Subtitle C - Local Sales and Use Taxes|Chapter 321 - Municipal Sales and Use Tax Act|Subchapter C. Computation of Taxes|Section 321.209. Transition Exemption: General Purpose Sales and Use Tax

Sec. 321.209.  TRANSITION EXEMPTION:  GENERAL PURPOSE SALES AND USE TAX.  (a)  For a period of three years only after the effective date of the tax authorized by Section 321.101(a) in a municipality, the receipts from the sale of, and the use, storage, and consumption of, taxable items are exempt from the tax imposed by the municipality under Section 321.101(a) if the notice required by Subsection (b) is given and if:(1)  the items are used for the performance of a written contract entered into before the effective date of the tax imposed under Section 321.101(a) in the municipality if the contract may be affected and the contract may not be modified because of the tax; or(2)  the items are used under the obligation of a bid submitted before the effective date of the tax imposed under Section 321.101(a) in the municipality if the contract may be affected and the bid may not be withdrawn or modified because of the tax.(b)  The taxpayer must give the comptroller notice of the contract or bid on which an exemption is to be claimed within 60 days after the effective date of the tax imposed under Section 321.101(a) in the municipality.|Added by Acts 1987, 70th Leg., ch. 191, Sec. 1, eff. Sept. 1, 1987.  Amended by Acts 1989, 71st Leg., ch. 2, Sec. 14.14(d), eff. Aug. 28, 1989.|
TX Tax Code § 321.2091 (2021)
2021 Texas Statutes|Tax Code|Title 3 - Local Taxation|Subtitle C - Local Sales and Use Taxes|Chapter 321 - Municipal Sales and Use Tax Act|Subchapter C. Computation of Taxes|Section 321.2091. Transition Exemption: Additional Municipal Sales and Use Tax

Sec. 321.2091.  TRANSITION EXEMPTION:  ADDITIONAL MUNICIPAL SALES AND USE TAX.  (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 adoption or increase of the additional municipal sales and use tax if the items are used:(1)  for the performance of a written contract entered into before the date the adoption or increase of the additional tax takes effect in the municipality, 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 prior to the date the adoption or increase of the additional tax takes effect in the municipality, 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 adoption or increase of the additional tax takes effect in the municipality.|Added by Acts 1989, 71st Leg., ch. 2, Sec. 14.14(c), eff. Aug. 28, 1989.  Amended by Acts 1991, 72nd Leg., ch. 184, Sec. 5, eff. May 24, 1991.|
TX Tax Code § 321.210 (2021)
2021 Texas Statutes|Tax Code|Title 3 - Local Taxation|Subtitle C - Local Sales and Use Taxes|Chapter 321 - Municipal Sales and Use Tax Act|Subchapter C. Computation of Taxes|Section 321.210. Telecommunications Exemption

Sec. 321.210.  TELECOMMUNICATIONS EXEMPTION.  (a)  There are exempted from the taxes imposed under this chapter the sales within the municipality of telecommunications services unless the application of the exemption is repealed under this section.  A municipality may not repeal the application of this exemption as it applies to interstate long-distance telecommunications services, but if a municipality 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 municipality are not subject to taxes imposed under this chapter.(b)  The governing body of a municipality by ordinance adopted by a majority vote of the governing body in the manner required for the adoption of other ordinances may repeal the application of the exemption provided by Subsection (a) for telecommunications services sold within the municipality.(c)  A municipality that has repealed the application of the exemption may in the same manner reinstate the exemption.(d)  A vote of the governing body of a municipality repealing the application of or reinstating the exemption must be entered in the minutes of the municipality.  The municipal secretary shall send to the comptroller by United States certified or registered mail a copy of each ordinance adopted under this section.  The repeal of the application of the exemption or a reinstated exemption takes effect within the municipality as provided by Section 321.102(a) after receipt of a copy of the ordinance.|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. 33.|
TX Tax Code § 321.301 (2021)
2021 Texas Statutes|Tax Code|Title 3 - Local Taxation|Subtitle C - Local Sales and Use Taxes|Chapter 321 - Municipal Sales and Use Tax Act|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 shall administer, collect, and enforce any tax imposed by a municipality under this chapter.  The taxes 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 § 321.302 (2021)
2021 Texas Statutes|Tax Code|Title 3 - Local Taxation|Subtitle C - Local Sales and Use Taxes|Chapter 321 - Municipal Sales and Use Tax Act|Subchapter D. Administration of Taxes|Section 321.302. Comptroller's Reporting Duties

Sec. 321.302.  COMPTROLLER'S REPORTING DUTIES.  (a)  The comptroller shall make quarterly reports to a municipality that has adopted the taxes authorized by this chapter if the municipality requests the reports.  A report must include the name, address, and account number of each person in the municipality that has remitted to the comptroller a tax payment during the quarter covered by the report.(b)  If a municipality requests an additional report, the comptroller shall make an additional quarterly report to the municipality including the name, address, and account number, if any, of, and the amount of tax due from, each person doing business in the municipality who has failed to pay the tax under this chapter to the municipality 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 municipality determines that a person doing business in the municipality is not included in a comptroller's report, the municipality shall report to the comptroller the name and address of the person.  Within 90 days after receiving the report from a municipality, the comptroller shall send to the municipality:(1)  an explanation as to why the person is not obligated for the municipal tax;(2)  a statement that the person is obligated for the municipal tax and the tax is delinquent;  or(3)  a certification that the person is obligated for the municipal tax and that the full amount of the tax due has been credited to the municipality's account.(d)  The comptroller shall send by United States certified or registered mail to the municipal tax collector a notice of each person who is delinquent in the payment to the municipality 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 § 321.3025 (2021)
2021 Texas Statutes|Tax Code|Title 3 - Local Taxation|Subtitle C - Local Sales and Use Taxes|Chapter 321 - Municipal Sales and Use Tax Act|Subchapter D. Administration of Taxes|Section 321.3025. Disposition of Amount Erroneously Collected

Sec. 321.3025.  DISPOSITION OF AMOUNT ERRONEOUSLY COLLECTED.  (a)  If in a territory added to a municipality a retailer erroneously collects an amount as a tax imposed under this chapter before the date the taxes imposed under this chapter by the municipality take effect in the added territory under Section 321.102, the amount collected is treated as if it were revenue from the taxes imposed by the municipality under this chapter, and the comptroller shall collect and administer the amount in the same manner as tax revenue.(b)  This section does not affect the right of a person who paid an amount erroneously collected by a retailer to claim a refund or the authority of the comptroller to make a refund of that amount.|Added by Acts 1989, 71st Leg., ch. 291, Sec. 1, eff. June 14, 1989.|
TX Tax Code § 321.303 (2021)
2021 Texas Statutes|Tax Code|Title 3 - Local Taxation|Subtitle C - Local Sales and Use Taxes|Chapter 321 - Municipal Sales and Use Tax Act|Subchapter D. Administration of Taxes|Section 321.303. Sales Tax Permits and Exemption and Resale Certificates

Sec. 321.303.  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 except that the comptroller may prescribe a separate exemption certificate form for the transition exemption for prior contracts and bids under Section 321.209.|Added by Acts 1987, 70th Leg., ch. 191, Sec. 1, eff. Sept. 1, 1987.|
TX Tax Code § 321.304 (2021)
2021 Texas Statutes|Tax Code|Title 3 - Local Taxation|Subtitle C - Local Sales and Use Taxes|Chapter 321 - Municipal Sales and Use Tax Act|Subchapter D. Administration of Taxes|Section 321.304. Discounts for Prepayment and Tax Collection

Sec. 321.304.  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 § 321.305 (2021)
2021 Texas Statutes|Tax Code|Title 3 - Local Taxation|Subtitle C - Local Sales and Use Taxes|Chapter 321 - Municipal Sales and Use Tax Act|Subchapter D. Administration of Taxes|Section 321.305. Penalties

Sec. 321.305.  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.|
TX Tax Code § 321.306 (2021)
2021 Texas Statutes|Tax Code|Title 3 - Local Taxation|Subtitle C - Local Sales and Use Taxes|Chapter 321 - Municipal Sales and Use Tax Act|Subchapter D. Administration of Taxes|Section 321.306. Comptroller's Rules

Sec. 321.306.  COMPTROLLER'S RULES.  The comptroller may adopt reasonable rules and prescribe forms that are consistent with this chapter for the administration, collection, reporting, and enforcement of this chapter.|Added by Acts 1987, 70th Leg., ch. 191, Sec. 1, eff. Sept. 1, 1987.|
TX Tax Code § 321.307 (2021)
2021 Texas Statutes|Tax Code|Title 3 - Local Taxation|Subtitle C - Local Sales and Use Taxes|Chapter 321 - Municipal Sales and Use Tax Act|Subchapter D. Administration of Taxes|Section 321.307. Delinquent Taxes: Limitations

Sec. 321.307.  DELINQUENT TAXES:  LIMITATIONS.  The limitations for the bringing of a suit for the collection of a tax imposed or a penalty due under this chapter after the tax and penalty are delinquent or after a determination against the taxpayer are the same as limitations provided by Chapter 151.|Added by Acts 1987, 70th Leg., ch. 191, Sec. 1, eff. Sept. 1, 1987.|
TX Tax Code § 321.308 (2021)
2021 Texas Statutes|Tax Code|Title 3 - Local Taxation|Subtitle C - Local Sales and Use Taxes|Chapter 321 - Municipal Sales and Use Tax Act|Subchapter D. Administration of Taxes|Section 321.308. Seizure and Sale of Property

Sec. 321.308.  SEIZURE AND SALE OF PROPERTY.  If the comptroller lawfully seizes property for the payment of the taxes imposed under Chapter 151 and the property owner is delinquent in the payment of taxes under this chapter, the comptroller shall sell sufficient property to pay the delinquent taxes and penalties of both taxes.  The proceeds of a sale of seized property shall first be applied to the payment of amounts due the state and the remainder, if any, to the amounts due to the municipality to which the taxes are due.|Added by Acts 1987, 70th Leg., ch. 191, Sec. 1, eff. Sept. 1, 1987.|
TX Tax Code § 321.309 (2021)
2021 Texas Statutes|Tax Code|Title 3 - Local Taxation|Subtitle C - Local Sales and Use Taxes|Chapter 321 - Municipal Sales and Use Tax Act|Subchapter D. Administration of Taxes|Section 321.309. Suit for Tax Collection

Sec. 321.309.  SUIT FOR TAX COLLECTION.  (a)  A municipality acting through its attorney may join as a plaintiff in any suit brought by the attorney general to seek a judgment for delinquent taxes and penalties due to the municipality under this chapter.(b)  A municipality may bring suit for the collection of taxes owed to the municipality under this chapter if:(1)  the taxes are certified by the comptroller in the notice required by Section 321.302(d);(2)  a written notice of the tax delinquency and the municipality's intention to bring suit is given by certified mail to the taxpayer, the attorney general, and the comptroller at least 60 days before the suit is filed;  and(3)  neither the comptroller nor the attorney general disapproves of the suit.|Added by Acts 1987, 70th Leg., ch. 191, Sec. 1, eff. Sept. 1, 1987.|
TX Tax Code § 321.310 (2021)
2021 Texas Statutes|Tax Code|Title 3 - Local Taxation|Subtitle C - Local Sales and Use Taxes|Chapter 321 - Municipal Sales and Use Tax Act|Subchapter D. Administration of Taxes|Section 321.310. Disapproval of Municipal Suit

Sec. 321.310.  DISAPPROVAL OF MUNICIPAL SUIT.  (a)  The comptroller or the attorney general may disapprove of the institution of a suit by a municipality under Section 321.309(b) if:(1)  negotiations between the state and the taxpayer are being conducted for the purpose of the collection of delinquent taxes owed to the state and the municipality seeking to bring suit;(2)  the taxpayer owes substantial taxes to the state and there is a reasonable possibility that the taxpayer may be unable to pay the total amount owed;(3)  the state will bring suit against the taxpayer for all taxes due under Chapter 151 and this chapter;  or(4)  the suit involves a critical legal question relating to the interpretation of state law or a provision of the Texas or United States constitution in which the state has an overriding interest.(b)  A notice of disapproval to a municipality must be in writing and give the reason for the determination by the comptroller or attorney general.(c)  A disapproval is final and not subject to review.(d)  Not earlier than one year after the date of a disapproval of the institution of a municipal collection suit, the municipality may again proceed as provided by Section 321.309(b) even though the liability of the taxpayer includes taxes for which the municipality has previously given notice and the comptroller or attorney general has disapproved of the suit.|Added by Acts 1987, 70th Leg., ch. 191, Sec. 1, eff. Sept. 1, 1987.|
TX Tax Code § 321.311 (2021)
2021 Texas Statutes|Tax Code|Title 3 - Local Taxation|Subtitle C - Local Sales and Use Taxes|Chapter 321 - Municipal Sales and Use Tax Act|Subchapter D. Administration of Taxes|Section 321.311. Judgments in Municipal Suit

Sec. 321.311.  JUDGMENTS IN MUNICIPAL SUIT.  (a)  A judgment in a suit under Section 321.309(b) for or against a taxpayer does not affect a claim against the taxpayer by another municipality or the state unless the state is party to the suit.(b)  A municipality shall abstract a copy of each final judgment for taxes imposed under this chapter in a case in which the state is not a party and shall send to the comptroller a copy of the judgment and the abstract.(c)  A municipality shall by execution collect the taxes awarded to it in each judgment received by the municipality and is responsible for the renewal of the judgment before its expiration.(d)  The municipality shall notify the comptroller by certified mail of the amount of any taxes collected on the judgment.|Added by Acts 1987, 70th Leg., ch. 191, Sec. 1, eff. Sept. 1, 1987.|
TX Tax Code § 321.312 (2021)
2021 Texas Statutes|Tax Code|Title 3 - Local Taxation|Subtitle C - Local Sales and Use Taxes|Chapter 321 - Municipal Sales and Use Tax Act|Subchapter D. Administration of Taxes|Section 321.312. Retention of Certain Municipal Sales Taxes

Sec. 321.312.  RETENTION OF CERTAIN MUNICIPAL SALES TAXES.  A municipality 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 municipality collects and that constitutes the municipality's own tax.  The municipality 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. 75, eff. Oct. 1, 2001.|
TX Tax Code § 321.401 (2021)
2021 Texas Statutes|Tax Code|Title 3 - Local Taxation|Subtitle C - Local Sales and Use Taxes|Chapter 321 - Municipal Sales and Use Tax Act|Subchapter E. Tax Election Procedures|Section 321.401. Calling of Election

Sec. 321.401.  CALLING OF ELECTION.  (a)  An election under this chapter is called by the adoption of an ordinance by the governing body of a municipality.(b)  The governing body may call the election by a vote of a majority of its members.(c)  The governing body shall call the election if a number of qualified voters of the municipality equal to at least 20 percent of the number of votes cast in the most recent regular municipal election petitions the governing body for a vote on the question.(d)  The governing body of any municipality that has not adopted the additional sales and use tax shall, on petition of qualified voters of the municipality equal in number to at least five percent of the number of voters registered in the municipality, provide by ordinance for the calling and holding of an election on the question of adopting the additional sales and use tax.(e)  The governing body of any municipality that has adopted the additional sales and use tax shall, on petition of qualified voters of the municipality equal in number to at least five percent of the number of voters registered in the municipality, provide by ordinance for the calling and holding of an election on the question of increasing, reducing, or repealing the additional sales and use tax.|Added by Acts 1987, 70th Leg., ch. 191, Sec. 1, eff. Sept. 1, 1987.  Amended by Acts 1991, 72nd Leg., ch. 184, Sec. 6, eff. May 24, 1991.|
TX Tax Code § 321.402 (2021)
2021 Texas Statutes|Tax Code|Title 3 - Local Taxation|Subtitle C - Local Sales and Use Taxes|Chapter 321 - Municipal Sales and Use Tax Act|Subchapter E. Tax Election Procedures|Section 321.402. Deadlines After Petition

Sec. 321.402.  DEADLINES AFTER PETITION.  (a)  After the receipt of a petition for an election under this chapter, the governing body of a municipality shall determine the sufficiency of the petition within 30 days.(b)  If the petition is sufficient, the governing body shall pass the ordinance calling the election within 60 days after receiving the petition.|Added by Acts 1987, 70th Leg., ch. 191, Sec. 1, eff. Sept. 1, 1987.|
TX Tax Code § 321.403 (2021)
2021 Texas Statutes|Tax Code|Title 3 - Local Taxation|Subtitle C - Local Sales and Use Taxes|Chapter 321 - Municipal Sales and Use Tax Act|Subchapter E. Tax Election Procedures|Section 321.403. Time of Election

Sec. 321.403.  TIME OF ELECTION.  (a)  An election under this chapter to adopt the tax authorized under Section 321.101(a) must be held on the first succeeding uniform election date for which sufficient time elapses for the holding of an election.(b)  An election on the approval of the additional sales and use tax must be held on the next succeeding uniform election date not less than 30 days after the passage of the ordinance calling the election.|Added by Acts 1987, 70th Leg., ch. 191, Sec. 1, eff. Sept. 1, 1987.|