reglab/housing_qa huggingface dataset:
TX Tax Code § 321.404 (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 321.404. Ballot Wording

Sec. 321.404.  BALLOT WORDING.  (a)  In an election to adopt the tax, the ballot shall be printed to provide for voting for or against the applicable proposition:  "A sales and use tax is adopted within the city at the rate of _______ percent" (insert appropriate rate) or "The adoption of an additional sales and use tax within the city at the rate of ________ percent to be used to reduce the property tax rate" (insert appropriate rate).(b)  In an election to repeal the tax, the ballot shall be printed to provide for voting for or against the applicable proposition:  "The local sales and use tax within the city is abolished" or "The abolition of the additional sales and use tax within the city."(c)  In a municipality that does not impose a property tax, the ballot at an election to adopt the additional municipal sales and use tax shall be printed to provide for voting for or against the following proposition:  "The adoption of an additional sales and use tax within the city at the rate of ________ percent" (insert appropriate rate).(d)  In an election to reduce or increase the tax, the ballot shall be printed to provide for voting for or against the proposition: "The adoption of a local sales and use tax in (name of municipality) at the rate of ______ (insert appropriate rate)."|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(b), eff. Aug. 28, 1989;  Acts 1991, 72nd Leg., ch. 184, Sec. 7, eff. May 24, 1991.Amended by: Acts 2015, 84th Leg., R.S., Ch. 1246 (H.B. 157), Sec. 16, eff. September 1, 2015.|
TX Tax Code § 321.405 (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 321.405. Official Results of Election

Sec. 321.405.  OFFICIAL RESULTS OF ELECTION.  (a)  Within 10 days after an election in which the voters approve of the adoption, change in rate, or abolition of a tax authorized by this chapter, the governing body of the municipality shall by resolution or ordinance entered in its minutes of proceedings, declare the results of the election.  A resolution or ordinance under this section must include statements showing:(1)  the date of the election;(2)  the proposition on which the vote was held;(3)  the total number of votes cast for and against the proposition;  and(4)  the number of votes by which the proposition was approved.(b)  If the application of the taxes that may be imposed under this chapter is changed by the results of the election, the municipal secretary shall send to the comptroller by United States certified or registered mail a certified copy of the resolution or the ordinance along with a map of the municipality clearly showing its boundaries.(c)  Not later than the 30th day after the date the comptroller receives a certified copy of an ordinance or resolution showing the adoption of the additional municipal sales and use tax, the comptroller shall notify the municipal secretary that he is prepared for the administration of the tax.|Added by Acts 1987, 70th Leg., ch. 191, Sec. 1, eff. Sept. 1, 1987.Amended by: Acts 2015, 84th Leg., R.S., Ch. 1246 (H.B. 157), Sec. 17, eff. September 1, 2015.|
TX Tax Code § 321.406 (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 321.406. Frequency of Election

Sec. 321.406.  FREQUENCY OF ELECTION.  An election under this chapter in a municipality may not be held earlier than one year after the date of any previous election under this chapter in the municipality.|Added by Acts 1987, 70th Leg., ch. 191, Sec. 1, eff. Sept. 1, 1987.|
TX Tax Code § 321.407 (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 321.407. Election Contest: Notice

Sec. 321.407.  ELECTION CONTEST:  NOTICE.  (a)  If an election held under this chapter is contested, the contestant shall send to the comptroller by United States certified or registered mail within 10 days after the filing of the contest a notice of contest containing the style of the suit, the date it was filed, its case number, and the name of the court in which the contest is pending.(b)  A court may not hear an election contest of an election held under this chapter unless the comptroller is notified within the time and in the manner provided by this section.|Added by Acts 1987, 70th Leg., ch. 191, Sec. 1, eff. Sept. 1, 1987.|
TX Tax Code § 321.408 (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 321.408. Election Contest: Delayed Effective Date

Sec. 321.408.  ELECTION CONTEST:  DELAYED EFFECTIVE DATE.  (a)  When the comptroller receives a notice of contest of an election under this chapter, the effective date of the tax or the abolition of a tax is suspended.(b)  When a final judgment is entered in the election contest, the municipal secretary shall notify the comptroller by United States certified or registered mail and enclose a certified copy of the final judgment.(c)  If the final judgment in the election contest results in a change in the tax status of the municipality under this chapter, the tax or the abolition of the tax takes effect as provided by Section 321.102 except that the notice of the final judgment is substituted for the notice of election results prescribed by Section 321.405.|Added by Acts 1987, 70th Leg., ch. 191, Sec. 1, eff. Sept. 1, 1987.|
TX Tax Code § 321.409 (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 321.409. Combined Municipal Sales Tax Ballot Propositions

Sec. 321.409.  COMBINED MUNICIPAL SALES TAX BALLOT PROPOSITIONS.  (a)  Notwithstanding any provisions of this code or other state law, a municipality may by a combined ballot proposition lower or repeal any municipal sales tax, including the additional sales tax for property tax relief, and by the same proposition raise or adopt any other municipal sales tax, including the additional sales tax for property tax relief.(b)  A combined sales tax proposition under this section shall contain substantially the same language, if any, required by law for the lowering, repealing, raising, or adopting of each tax as appropriate.(c)  A negative vote on a combined sales tax proposition under this section shall have no effect on either the sales tax to be lowered or repealed by the proposition or the sales tax to be raised or adopted by the proposition.(d)  This section does not apply to sales tax elections called by any method other than by the governing body.(e)  This section shall not be construed to change the substantive law of any sales tax, including the allowed maximum rate or combined rate of local sales taxes.|Added by Acts 2005, 79th Leg., Ch. 1313 (H.B. 3195), Sec. 1, eff. September 1, 2005.Amended by: Acts 2017, 85th Leg., R.S., Ch. 883 (H.B. 3046), Sec. 1, eff. June 15, 2017.|
TX Tax Code § 321.501 (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 F. Revenue Deposit, Distribution, and Use|Section 321.501. Trust Account

Sec. 321.501.  TRUST ACCOUNT.  (a)  The comptroller shall deposit the taxes collected by the comptroller under this chapter in trust in the separate suspense account of the municipality from which the taxes were collected.(b)  Repealed by Acts 2003, 78th Leg., ch. 285, Sec. 31(44).(c)  Repealed by Acts 2003, 78th Leg., ch. 285, Sec. 31(44).|Added by Acts 1987, 70th Leg., ch. 191, Sec. 1, eff. Sept. 1, 1987.  Amended by Acts 1997, 75th Leg., ch. 1423, Sec. 19.123, eff. Sept. 1, 1997;  Acts 2003, 78th Leg., ch. 285, Sec. 31(44), eff. Sept. 1, 2003.|
TX Tax Code § 321.502 (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 F. Revenue Deposit, Distribution, and Use|Section 321.502. Distribution of Trust Funds

Sec. 321.502.  DISTRIBUTION OF TRUST FUNDS.  At least twice during each state fiscal year and at other times as often as feasible, the comptroller shall send to the municipal treasurer or to the person who performs the office of the municipal treasurer payable to the municipality the municipality's share of the taxes collected by the comptroller under this chapter.|Added by Acts 1987, 70th Leg., ch. 191, Sec. 1, eff. Sept. 1, 1987.|
TX Tax Code § 321.5025 (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 F. Revenue Deposit, Distribution, and Use|Section 321.5025. Distribution of Trust Funds to Defunding Municipality

Sec. 321.5025.  DISTRIBUTION OF TRUST FUNDS TO DEFUNDING MUNICIPALITY.  (a)  In this section, "defunding municipality" means a municipality that is considered to be a defunding municipality for the current state fiscal year under Chapter 109, Local Government Code.(b)  Notwithstanding Section 321.502, the comptroller may not, before July 1 of each state fiscal year, send to a defunding municipality its share of the taxes collected by the comptroller under this chapter during the state fiscal year.  Before sending the defunding municipality its share of the taxes, the comptroller shall deduct the amount reported to the comptroller for the defunding municipality under Subsection (c) and credit that deducted amount to the general revenue fund.  Money credited to the general revenue fund under this subsection may be appropriated only to the Department of Public Safety.(c)  Not later than August 1 of each state fiscal year, the criminal justice division of the governor's office shall report to the comptroller for each defunding municipality the amount of money the state spent in that state fiscal year to provide law enforcement services in that defunding municipality.|Added by Acts 2021, 87th Leg., R.S., Ch. 199 (H.B. 1900), Sec. 3.02, eff. September 1, 2021.|
TX Tax Code § 321.503 (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 F. Revenue Deposit, Distribution, and Use|Section 321.503. State's Share

Sec. 321.503.  STATE'S SHARE.  Before sending any money to a municipality under this subchapter the comptroller shall deduct two percent of the amount of the taxes collected within the municipality during the period for which a distribution is made as the state's charge for its services under this chapter and shall, subject to premiums payments under Section 321.501(c), credit the money deducted to the general revenue fund.|Added by Acts 1987, 70th Leg., ch. 191, Sec. 1, eff. Sept. 1, 1987.|
TX Tax Code § 321.504 (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 F. Revenue Deposit, Distribution, and Use|Section 321.504. Amounts Retained in Trust Account

Sec. 321.504.  AMOUNTS RETAINED IN TRUST ACCOUNT.  (a)  The comptroller may retain in the suspense account of a municipality a portion of the municipality's share of the tax collected for the municipality under this chapter, not to exceed five percent of the amount remitted to the municipality.  If the municipality has abolished the tax, the amount that may be retained may not exceed five percent of the final remittance to the municipality at the time of the termination of the collection of the tax.(b)  From the amounts retained in a municipality's suspense account, the comptroller may make refunds for overpayments to the account and to redeem dishonored checks and drafts deposited to the credit of the account.(c)  Before the expiration of one year after the effective date of the abolition of a municipality's tax under this chapter the comptroller shall send to the municipality the remainder of the money in the municipality's account and shall close the account.|Added by Acts 1987, 70th Leg., ch. 191, Sec. 1, eff. Sept. 1, 1987.|
TX Tax Code § 321.505 (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 F. Revenue Deposit, Distribution, and Use|Section 321.505. Interest on Trust Account

Sec. 321.505.  INTEREST ON TRUST ACCOUNT.  Interest earned on all deposits made with the comptroller under Section 321.501, including interest earned from retained suspense 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. 19.124, eff. Sept. 1, 1997.|
TX Tax Code § 321.506 (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 F. Revenue Deposit, Distribution, and Use|Section 321.506. Use of Tax Revenue by Municipality

Sec. 321.506.  USE OF TAX REVENUE BY MUNICIPALITY.  Except as provided by Section 321.507, the money received by a municipality under this chapter is for the use and benefit of the municipality and may be used for any purpose for which the general funds of the municipality may be used, except that a municipality may not pledge the revenue received under this chapter to the payment of bonds or other indebtedness.|Added by Acts 1987, 70th Leg., ch. 191, Sec. 1, eff. Sept. 1, 1987.|
TX Tax Code § 321.507 (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 F. Revenue Deposit, Distribution, and Use|Section 321.507. Use of Additional Municipal Sales and Use Tax

Sec. 321.507.  USE OF ADDITIONAL MUNICIPAL SALES AND USE TAX.  (a)  In each year in which a municipality imposes an additional municipal sales and use tax, if the revenue from the collection of the additional tax exceeds the amount of taxes computed for the municipality under Section 26.04(c), except for the amount required to be deposited in a special account under Subsection (b), the excess shall be deposited in an account to be called the municipal sales tax debt service fund.  Revenue deposited in the municipal sales tax debt service fund may be spent only for the reduction of lawful debts of the municipality, except that deposits that exceed the amount of revenue needed to pay the debt service needs of the municipality in the current year may be used for any municipal purpose consistent with the municipal budget.(b)  Revenue from the collection of the additional municipal sales and use tax in each of the first three years in which the tax is imposed in the municipality in excess of the amount determined as provided by Section 26.041(d), for each year shall be deposited in an account to be called the excess sales tax revenue fund.  During those three years, revenue deposited in the excess sales tax revenue fund may be spent only if and to the extent that taxes or other revenues of the municipality are collected in amounts less than anticipated.  After that period, the revenue in the fund may be used for any municipal purpose consistent with the municipality's budget.  The fund ceases to exist when all revenue deposited in the fund has been spent.  This subsection does not apply to a municipality that does not impose a property tax.|Added by Acts 1987, 70th Leg., ch. 191, Sec. 1, eff. Sept. 1, 1987.  Amended by Acts 1989, 71st Leg., ch. 2, Sec. 14.16(a), eff. Aug. 28, 1989.|
TX Tax Code § 321.508 (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 F. Revenue Deposit, Distribution, and Use|Section 321.508. Pledge of Tax Revenue

Sec. 321.508.  PLEDGE OF TAX REVENUE.  (a)  A municipality may call and hold an election on the issue of authorizing the municipality to pledge a percentage of the sales and use tax revenue received under Section 321.101(a) or (b), or both, to the payment of obligations issued to pay all or part of the costs of one or more sports and community venue projects located in the municipality.(b)  The ballot at the election under this section must be printed to permit voting for or against the proposition:  "Authorizing the City of ______ (insert name of municipality) to pledge not more than ______ percent (insert percentage not to exceed 25 percent) of the revenue received from the _________ (insert municipal sales and use tax, additional municipal sales and use tax, or both) previously adopted in the city to the payment of obligations issued to pay all or part of the costs of _________ (insert description of each sports and community venue project)."(c)  If a majority of the voters vote in favor of the proposition, the municipality may:(1)  issue bonds, notes, or other obligations that are payable from the pledged revenues to pay for all or part of the costs of the sports and community venue project or projects described in the proposition;  and(2)  set aside the portion of the revenue approved at the election that the municipality actually receives and pledge that revenue as security for the payment of the bonds, notes, or other obligations.(d)  If the municipality pledges revenue under Subsection (c), the pledge and security interest shall continue while the bonds, notes, or obligations, including refunding obligations, are outstanding and unpaid.(e)  The municipality may direct the comptroller to deposit the pledged revenue to a trust or account as may be required to obtain the financing and to protect the related security interest.(f)  Sections 321.506 and 321.507 do not apply to taxes pledged under this section.(g)  In this section, "sports and community venue project" has the meaning assigned by Section 334.001, Local Government Code.|Added by Acts 1997, 75th Leg., ch. 551, Sec. 4, eff. Sept. 1, 1997.|
TX Tax Code § 321.509 (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 F. Revenue Deposit, Distribution, and Use|Section 321.509. Tax Powers of Municipality Not Limited

Sec. 321.509.  TAX POWERS OF MUNICIPALITY NOT LIMITED.  This chapter does not abolish or limit the tax powers of a municipality.|Added by Acts 1987, 70th Leg., ch. 191, Sec. 1, eff. Sept. 1, 1987.|
TX Tax Code § 322.001 (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 A. General Provisions|Section 322.001. Application of Chapter

Sec. 322.001.  APPLICATION OF CHAPTER.  (a)  This chapter applies to the imposition, assessment, collection, administration, and enforcement of a sales and use tax imposed under Chapter 451, 452, 453, or 460, Transportation Code.(b)  The effective dates and rates of the taxes imposed by a taxing entity are determined under the laws authorizing the adoption of the taxes.|Added by Acts 1987, 70th Leg., ch. 191, Sec. 1, eff. Sept. 1, 1987.  Amended by Acts 1997, 75th Leg., ch. 165, Sec. 30.266, eff. Sept. 1, 1997;  Acts 2003, 78th Leg., ch. 209, Sec. 56, eff. Oct. 1, 2003.|
TX Tax Code § 322.002 (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 A. General Provisions|Section 322.002. Definitions

Sec. 322.002.  DEFINITIONS.  In this chapter:(1)  "Taxing entity" means a rapid transit authority, a regional transit authority, including a subregional transportation authority, or a municipal mass transit department created under Chapter 451, 452, or 453, Transportation Code, or a coordinated county transportation authority created under Chapter 460, Transportation Code, that has adopted a sales and use tax under the law authorizing the creation of the entity.(2)  "Entity area" means the geographical limits of a taxing entity.(3)  "Municipal sales and use tax" means a sales and use tax imposed by a municipality under the Municipal Sales and Use Tax Act (Chapter 321) within an entity area.|Added by Acts 1987, 70th Leg., ch. 191, Sec. 1, eff. Sept. 1, 1987.  Amended by Acts 1997, 75th Leg., ch. 165, Sec. 30.267, eff. Sept. 1, 1997;  Acts 2003, 78th Leg., ch. 209, Sec. 57, eff. Oct. 1, 2003.|
TX Tax Code § 322.101 (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 B. Assessment and Computation of Taxes|Section 322.101. Sales Tax

Sec. 322.101.  SALES TAX.  There is imposed in a taxing entity a sales tax at the rate authorized and set as provided by the law authorizing the creation of the taxing entity and applied to the receipts from the sale within the entity area of all taxable items that are subject to the sales tax under Chapter 151.|Added by Acts 1987, 70th Leg., ch. 191, Sec. 1, eff. Sept. 1, 1987.|
TX Tax Code § 322.102 (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 B. Assessment and Computation of Taxes|Section 322.102. Use Tax

Sec. 322.102.  USE TAX.  In a taxing entity, there is imposed an excise tax on the use, storage, and other consumption within the entity area of taxable items purchased, leased, or rented from a retailer during the period that the sales tax is effective within the entity area.  The rate of the excise tax is the same rate as the rate of the sales tax imposed by the taxing entity and is applied to the sales price of the taxable item.|Added by Acts 1987, 70th Leg., ch. 191, Sec. 1, eff. Sept. 1, 1987.|
TX Tax Code § 322.103 (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 B. Assessment and Computation of Taxes|Section 322.103. Computation of Sales Taxes

Sec. 322.103.  COMPUTATION OF SALES TAXES.  (a)  Each retailer in an entity area shall add the sales tax imposed under this chapter, the sales taxes imposed under Chapter 151, and, if applicable, any sales taxes imposed under Chapter 321 or 323 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 is one-half of one cent or more, the fraction shall be collected as one cent.(c)  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 applicable tax rates.|Added by Acts 1987, 70th Leg., ch. 191, Sec. 1, eff. Sept. 1, 1987.|