reglab/housing_qa huggingface dataset:
TX Tax Code § 323.306 (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 323.306. Comptroller's Rules

Sec. 323.306.  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 § 323.307 (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 323.307. Delinquent Taxes: Limitations

Sec. 323.307.  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 § 323.308 (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 323.308. Seizure and Sale of Property

Sec. 323.308.  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, any remainder to the amounts due to a municipality to which the taxes are due under Chapter 321, and any remainder to the amounts due to a county to which taxes are due.|Added by Acts 1987, 70th Leg., ch. 191, Sec. 1, eff. Sept. 1, 1987.|
TX Tax Code § 323.309 (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 323.309. Suit for Tax Collection

Sec. 323.309.  SUIT FOR TAX COLLECTION.  (a)  A county 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 county under this chapter.(b)  A county may bring suit for the collection of taxes owed to the county under this chapter if:(1)  the taxes are certified by the comptroller in the notice required by Section 323.302(d);(2)  a written notice of the tax delinquency and the county'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 § 323.310 (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 323.310. Disapproval of County Suit

Sec. 323.310.  DISAPPROVAL OF COUNTY SUIT.  (a)  The comptroller or the attorney general may disapprove of the institution of a suit by a county under Section 323.309(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 county 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 county 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 county collection suit, the county may again proceed as provided by Section 323.309(b) even though the liability of the taxpayer includes taxes for which the county 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 § 323.311 (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 323.311. Judgments in County Suit

Sec. 323.311.  JUDGMENTS IN COUNTY SUIT.  (a)  A judgment in a suit under Section 323.309(b) for or against a taxpayer does not affect a claim against the taxpayer by another county, a municipality, or the state unless the state is party to the suit.(b)  A county 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 county shall by execution collect the taxes awarded to it in each judgment received by the county and is responsible for the renewal of the judgment before its expiration.(d)  The county shall send to the comptroller for deposit in the county's suspense account 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 § 323.312 (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 323.312. Retention of Certain County Sales Taxes

Sec. 323.312.  RETENTION OF CERTAIN COUNTY SALES TAXES.  A county 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 county collects and that constitutes the county's own tax.  The county 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. 77, eff. Oct. 1, 2001.|
TX Tax Code § 323.401 (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 E. Tax Election Procedures|Section 323.401. Calling of Election

Sec. 323.401.  CALLING OF ELECTION.  (a)  An election under this chapter is called by the adoption of an order by the commissioners court of a county.(b)  The commissioners court may call the election by a vote of a majority of its members.(c)  The commissioners court shall call the election if a number of qualified voters of the county equal to at least five percent of the number of registered voters in the county petitions for a vote on the question.|Added by Acts 1987, 70th Leg., ch. 191, Sec. 1, eff. Sept. 1, 1987.|
TX Tax Code § 323.402 (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 E. Tax Election Procedures|Section 323.402. Deadlines After Petition

Sec. 323.402.  DEADLINES AFTER PETITION.  (a)  After the receipt of a petition for an election under this chapter, the commissioners court shall determine the sufficiency of the petition within 30 days.(b)  If the petition is sufficient, the commissioners court 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 § 323.403 (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 E. Tax Election Procedures|Section 323.403. Time of Election

Sec. 323.403.  TIME OF ELECTION.  An election under this chapter must be held on the next uniform election day not less than 30 days after the day on which the order calling the election was passed.|Added by Acts 1987, 70th Leg., ch. 191, Sec. 1, eff. Sept. 1, 1987.|
TX Tax Code § 323.404 (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 E. Tax Election Procedures|Section 323.404. Ballot Wording

Sec. 323.404.  BALLOT WORDING.  (a)  Except as provided by Subsection (b), in an election to adopt the tax, the ballot shall be printed to provide for voting for or against the proposition:  "Adoption of a one-half percent county sales and use tax within the county to be used to reduce the county property tax rate."(b)  In an election in a county that includes no territory within the limits of a municipality, the ballot shall be printed to provide for voting for or against the proposition:  "Adoption of a one percent county sales and use tax within the county to be used to reduce the county property tax rate."(c)  In an election to repeal the tax, the ballot shall be printed to provide for voting for or against the proposition:  "Abolition of the county sales and use tax within the county."|Added by Acts 1987, 70th Leg., ch. 191, Sec. 1, eff. Sept. 1, 1987.|
TX Tax Code § 323.405 (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 E. Tax Election Procedures|Section 323.405. Official Results of Election

Sec. 323.405.  OFFICIAL RESULTS OF ELECTION.  (a)  Within 10 days after an election in which the voters of a county approve of the adoption or abolition of the tax authorized by this chapter, the commissioners court of the county shall, by resolution 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 county judge shall send to the comptroller by United States certified or registered mail a certified copy of the resolution.|Added by Acts 1987, 70th Leg., ch. 191, Sec. 1, eff. Sept. 1, 1987.|
TX Tax Code § 323.406 (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 E. Tax Election Procedures|Section 323.406. Frequency of Election

Sec. 323.406.  FREQUENCY OF ELECTION.  An election under this chapter in a county may not be held earlier than one year after the date of any previous election under this chapter in the county.|Added by Acts 1987, 70th Leg., ch. 191, Sec. 1, eff. Sept. 1, 1987.|
TX Tax Code § 323.407 (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 E. Tax Election Procedures|Section 323.407. Election Contest: Notice

Sec. 323.407.  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 § 323.408 (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 E. Tax Election Procedures|Section 323.408. Election Contest: Delayed Effective Date

Sec. 323.408.  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 county judge 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 county under this chapter, the tax or the abolition of the tax takes effect as provided by Section 323.102 except that the notice of the final judgment is substituted for the notice of election results prescribed by Section 323.405.|Added by Acts 1987, 70th Leg., ch. 191, Sec. 1, eff. Sept. 1, 1987.|
TX Tax Code § 323.501 (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 F. Revenue Deposit, Distribution, and Use|Section 323.501. Trust Account

Sec. 323.501.  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 county from which the taxes were collected.(b)  Repealed by Acts 2003, 78th Leg., ch. 285, Sec. 31(45).(c)  Repealed by Acts 2003, 78th Leg., ch. 285, Sec. 31(45).(d)  Repealed by Acts 2003, 78th Leg., ch. 285, Sec. 31(45).|Added by Acts 1987, 70th Leg., ch. 191, Sec. 1, eff. Sept. 1, 1987.  Amended by Acts 1997, 75th Leg., ch. 1423, Sec. 19.126, eff. Sept. 1, 1997;  Acts 2003, 78th Leg., ch. 285, Sec. 31(45), eff. Sept. 1, 2003.|
TX Tax Code § 323.502 (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 F. Revenue Deposit, Distribution, and Use|Section 323.502. Distribution of Trust Funds

Sec. 323.502.  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 county treasurer payable to the county the county'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 § 323.503 (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 F. Revenue Deposit, Distribution, and Use|Section 323.503. State's Share

Sec. 323.503.  STATE'S SHARE.  Before sending any money to a county under this subchapter the comptroller shall deduct two percent of the amount of the taxes collected within the county 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 323.501(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 § 323.504 (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 F. Revenue Deposit, Distribution, and Use|Section 323.504. Amounts Retained in Trust Account

Sec. 323.504.  AMOUNTS RETAINED IN TRUST ACCOUNT.  (a)  The comptroller may retain in the suspense account of a county a portion of the county's share of the tax collected for the county under this chapter, not to exceed five percent of the amount remitted to the county.  If the county has abolished the tax, the amount that may be retained may not exceed five percent of the final remittance to the county at the time of the termination of the collection of the tax.(b)  From the amounts retained in a county'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 county's tax under this chapter the comptroller shall send to the county the remainder of the money in the county's account and shall close the account.|Added by Acts 1987, 70th Leg., ch. 191, Sec. 1, eff. Sept. 1, 1987.|
TX Tax Code § 323.5041 (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 F. Revenue Deposit, Distribution, and Use|Section 323.5041. Interest on Tax Revenue

Sec. 323.5041.  INTEREST ON TAX REVENUE.  Interest earned on all deposits made with the comptroller under this chapter, including interest earned from the suspense accounts retained under Section 323.504, shall be credited to the general revenue fund.|Added by Acts 1989, 71st Leg., ch. 2, Sec. 14.18(a), eff. Aug. 28, 1989.  Amended by Acts 1997, 75th Leg., ch. 1423, Sec. 19.127, eff. Sept. 1, 1997.|
TX Tax Code § 323.505 (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 F. Revenue Deposit, Distribution, and Use|Section 323.505. Use of Tax Revenue

Sec. 323.505.  USE OF TAX REVENUE.  (a)  The money received by a county under this chapter is for the use and benefit of the county and shall be used for the replacement of property tax revenue lost as a result of the adoption of the taxes authorized by this chapter.  Except as provided by Subsection (b), the revenue in excess of the revenue used to replace those property taxes shall be used for the reduction of indebtedness of the county.  After all indebtedness is paid, the excess may be used for any purpose for which county general revenue may be used.  A county may not pledge anticipated revenue from this source to secure the payment of bonds or other indebtedness for a period longer than one year.(b)  Revenue collected from the tax imposed under this chapter in each of the first three years in which the tax is imposed in the county 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 used only if and to the extent that taxes or other revenues of the county are collected in amounts less than anticipated.  After that period, the revenue in the fund may be used for any purpose for which county general revenue may be used.  The fund ceases to exist when all revenue deposited in the fund has been spent.|Added by Acts 1987, 70th Leg., ch. 191, Sec. 1, eff. Sept. 1, 1987.  Amended by Acts 1989, 71st Leg., ch. 2, Sec. 14.18(b), eff. Aug. 28, 1989;  Acts 1991, 72nd Leg., ch. 16, Sec. 17.07, eff. Aug. 26, 1991.|
TX Tax Code § 324.001 (2021)
2021 Texas Statutes|Tax Code|Title 3 - Local Taxation|Subtitle C - Local Sales and Use Taxes|Chapter 324 - County Health Services Sales and Use Tax|Subchapter A. General Provisions|Section 324.001. County Sales and Use Tax Act Applicable

Sec. 324.001.  COUNTY SALES AND USE TAX ACT APPLICABLE.  Except to the extent that a provision of this chapter applies, Chapter 323 applies to the tax authorized by this chapter in the same manner as that chapter applies to the tax authorized by that chapter.|Added by Acts 1989, 71st Leg., 1st C.S., ch. 40, Sec. 7, eff. Sept. 1, 1989.|
TX Tax Code § 324.021 (2021)
2021 Texas Statutes|Tax Code|Title 3 - Local Taxation|Subtitle C - Local Sales and Use Taxes|Chapter 324 - County Health Services Sales and Use Tax|Subchapter B. Imposition of Tax|Section 324.021. Tax Authorized

Sec. 324.021.  TAX AUTHORIZED.  (a)  A county having a population of 50,000 or less may adopt, increase, decrease, or abolish the sales and use tax authorized by this chapter at an election held in the county.(b)  A county may not adopt or increase a tax under this chapter if as a result of the adoption of or increase in 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.(c)  If the voters of a county approve the adoption of or the increase in the tax at an election held on the same election date on which another political subdivision adopts a sales and use tax or approves the increase in the rate of its 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 sales and use tax under this chapter or increase the tax has no effect.|Added by Acts 1989, 71st Leg., 1st C.S., ch. 40, Sec. 7, eff. Sept. 1, 1989.Amended by: Acts 2005, 79th Leg., Ch. 473 (H.B. 132), Sec. 1, eff. June 17, 2005.|
TX Tax Code § 324.022 (2021)
2021 Texas Statutes|Tax Code|Title 3 - Local Taxation|Subtitle C - Local Sales and Use Taxes|Chapter 324 - County Health Services Sales and Use Tax|Subchapter B. Imposition of Tax|Section 324.022. Tax Rate

Sec. 324.022.  TAX RATE.  (a)  The tax authorized by this chapter may be imposed at the rate of one-half, five-eighths, three-fourths, seven-eighths, or one percent.(b)  The rate may be reduced in one or more increments of one-eighth of one percent to a minimum of one-half of one percent or increased in one or more increments of one-eighth of one percent to a maximum of one percent, or the tax may be abolished.|Added by Acts 1989, 71st Leg., 1st C.S., ch. 40, Sec. 7, eff. Sept. 1, 1989.Amended by: Acts 2005, 79th Leg., Ch. 473 (H.B. 132), Sec. 2, eff. June 17, 2005.|
TX Tax Code § 324.023 (2021)
2021 Texas Statutes|Tax Code|Title 3 - Local Taxation|Subtitle C - Local Sales and Use Taxes|Chapter 324 - County Health Services Sales and Use Tax|Subchapter B. Imposition of Tax|Section 324.023. Sales and Use Tax Effective Date

Sec. 324.023.  SALES AND USE TAX EFFECTIVE DATE.  (a)  The adoption, increase, decrease, or abolition of the tax takes effect on the first day of the first calendar quarter occurring after the expiration of the first complete calendar quarter occurring after the date on which the comptroller receives a notice of the results of the election.(b)  If the comptroller determines that an effective date provided by Subsection (a) will occur before the comptroller can reasonably take the action required to begin collecting the tax or to implement the increase, decrease, or abolition of the tax, the effective date may be extended by the comptroller until the first day of the next succeeding calendar quarter.|Added by Acts 1989, 71st Leg., 1st C.S., ch. 40, Sec. 7, eff. Sept. 1, 1989.Amended by: Acts 2005, 79th Leg., Ch. 473 (H.B. 132), Sec. 3, eff. June 17, 2005.|