reglab/housing_qa huggingface dataset:
TX Loc Govt Code § 112.035 (2021)
2021 Texas Statutes|Local Government Code|Title 4 - Finances|Subtitle B - County Finances|Chapter 112 - County Financial Accounting|Subchapter B. Tax Accounts and Records|Section 112.035. Occupation Tax Records

Sec. 112.035.  OCCUPATION TAX RECORDS.  (a)  The tax assessor-collector shall collect all occupation taxes owed to the county without assessment.  That officer shall give the person who pays the tax a written receipt that states the person's name, the occupation for which the tax is imposed, the period for which the tax payment is made, and the amounts collected for the state and for the county.(b)  On payment of the tax, the tax assessor-collector shall:(1)  issue the person a license in the name of the state, the county, or both, according to the tax that the person paid, that authorizes the person to engage in the occupation during the period for which the tax is paid; and(2)  pay into the treasury the amount of the tax collected for the county.(c)  The tax assessor-collector shall keep an occupation tax account. (d)  At the end of each month, the tax assessor-collector shall make two reports.  The tax assessor-collector shall mail the first report, relating to licenses issued on taxes paid to the state, to the comptroller of public accounts.  If authorized by the comptroller, the report may be submitted electronically instead of by mail.  The tax assessor-collector shall file the second report, relating to licenses issued on taxes paid to the county, with a county officer designated by the commissioners court.  Each report must contain the information stated in the receipt for the tax and shall be dated and signed under the tax assessor-collector's official seal.|Acts 1987, 70th Leg., ch. 149, Sec. 1, eff. Sept. 1, 1987.Amended by: Acts 2005, 79th Leg., Ch. 573 (H.B. 1471), Sec. 1, eff. September 1, 2005.|
TX Loc Govt Code § 112.051 (2021)
2021 Texas Statutes|Local Government Code|Title 4 - Finances|Subtitle B - County Finances|Chapter 112 - County Financial Accounting|Subchapter C. Other Specific Accounts|Section 112.051. Sheriff Account

Sec. 112.051.  SHERIFF ACCOUNT.  (a)  Except as provided by Subsection (c), the county clerk shall keep an account for the county sheriff that charges the sheriff with each judgment, fine, forfeiture, or penalty that is payable to and rendered in any court of the county and that the sheriff is charged by law to collect.  The sheriff may discharge the liability by producing the county treasurer's receipt that shows payment of the judgment, fine, forfeiture, or penalty.(b)  The sheriff may also discharge the liability by showing to the satisfaction of the commissioners court that the judgment, fine, forfeiture, or penalty cannot be collected or that it has been discharged through imprisonment or labor or by escape occurring without the sheriff's fault or neglect.  The sheriff must obtain an order of the commissioners court that allows the discharge.(c)  The sheriff is not liable for a judgment, fine, forfeiture, or penalty if the judgment, fine, forfeiture, or penalty is collected by:(1)  a public or private vendor under Article 103.0031, Code of Criminal Procedure;  or(2)  the county treasurer or county auditor as required by Section 154.011.|Acts 1987, 70th Leg., ch. 149, Sec. 1, eff. Sept. 1, 1987.  Amended by Acts 1995, 74th Leg., ch. 217, Sec. 4, eff. May 23, 1995.|
TX Loc Govt Code § 112.052 (2021)
2021 Texas Statutes|Local Government Code|Title 4 - Finances|Subtitle B - County Finances|Chapter 112 - County Financial Accounting|Subchapter C. Other Specific Accounts|Section 112.052. Justice of the Peace Account

Sec. 112.052.  JUSTICE OF THE PEACE ACCOUNT.  (a)  Except as provided by Subsection (c), a fine imposed or a judgment rendered by a justice of the peace shall be charged against that justice.(b)  The justice may discharge the indebtedness by:(1)  filing with the county clerk the county treasurer's receipt for the amount of the indebtedness;(2)  showing to the satisfaction of the commissioners court that the justice has used due diligence to collect the amount without avail;  or(3)  showing to the satisfaction of the commissioners court that the indebtedness has been satisfied by imprisonment or labor.(c)  The justice is not liable for a fine imposed or judgment rendered by the justice if the fine or judgment is collected by:(1)  a public or private vendor under Article 103.0031, Code of Criminal Procedure;  or(2)  the county treasurer or county auditor as required by Section 154.011.|Acts 1987, 70th Leg., ch. 149, Sec. 1, eff. Sept. 1, 1987.  Amended by Acts 1995, 74th Leg., ch. 217, Sec. 5, eff. May 23, 1995.|
TX Loc Govt Code § 112.053 (2021)
2021 Texas Statutes|Local Government Code|Title 4 - Finances|Subtitle B - County Finances|Chapter 112 - County Financial Accounting|Subchapter C. Other Specific Accounts|Section 112.053. Estray Account

Sec. 112.053.  ESTRAY ACCOUNT.  (a)  If a notice of an estray is filed with the county clerk, the clerk shall keep an estray account on the debit side of the county finance ledger.  The estray account must show the date of the notice, the name of the person who reported the estray, and a brief description of the animal.  The clerk shall leave the amount of the charge blank until the sheriff files an account of the sale of the estray.(b)  When the account of the sale is filed, the county clerk shall enter the net amount due to the county from the sale in the blank in the estray account.  When the county treasurer's receipt is presented to the clerk, indicating the amount paid into the county treasury because of the sale, the clerk shall enter that amount on the credit side of the estray account, showing the date, the name of the person paying, the amount paid, and a brief description of the animal.  The clerk shall then charge that amount on the debit side of the county treasurer's account.|Acts 1987, 70th Leg., ch. 149, Sec. 1, eff. Sept. 1, 1987.|
TX Loc Govt Code § 112.054 (2021)
2021 Texas Statutes|Local Government Code|Title 4 - Finances|Subtitle B - County Finances|Chapter 112 - County Financial Accounting|Subchapter C. Other Specific Accounts|Section 112.054. County Treasurer Account

Sec. 112.054.  COUNTY TREASURER ACCOUNT.  (a)  The county clerk shall keep an account for the county treasurer in the county finance ledger.  In that account, the clerk shall charge the treasurer separately with each amount for which the treasurer gives a receipt to the sheriff, county tax assessor-collector, or other person who pays the amount into the treasury.(b)  The clerk shall credit the treasurer with each amount paid out by the treasurer after the commissioners court has approved the treasurer's report of the payments.  The clerk shall also credit the treasurer with the legal commissions of the treasurer's office.|Acts 1987, 70th Leg., ch. 149, Sec. 1, eff. Sept. 1, 1987.|
TX Loc Govt Code § 113.0001 (2021)
2021 Texas Statutes|Local Government Code|Title 4 - Finances|Subtitle B - County Finances|Chapter 113 - Management of County Money|Subchapter A. General Provisions|Section 113.0001. Definitions

Sec. 113.0001.  DEFINITIONS.  In this chapter:(1)  "Depository" means the financial institution selected under Section 116.021 for safekeeping of the county treasury.(2)  "Depository account" means an account covered by the depository agreement, including required collateral.(3)  "Money" means an item or medium of exchange such as coins, currency, checks, or other means of payment, including electronic payment.(4)  "Treasury" means the money belonging to the county held by the county treasurer.|Added by Acts 2011, 82nd Leg., R.S., Ch. 606 (S.B. 373), Sec. 6, eff. September 1, 2011.|
TX Loc Govt Code § 113.001 (2021)
2021 Texas Statutes|Local Government Code|Title 4 - Finances|Subtitle B - County Finances|Chapter 113 - Management of County Money|Subchapter A. General Provisions|Section 113.001. County Treasurer as Chief Custodian of Money

Sec. 113.001.  COUNTY TREASURER AS CHIEF CUSTODIAN OF MONEY.  The county treasurer, as chief custodian of county funds, shall keep in a designated depository and shall account for all money belonging to the county.|Acts 1987, 70th Leg., ch. 149, Sec. 1, eff. Sept. 1, 1987.|
TX Loc Govt Code § 113.002 (2021)
2021 Texas Statutes|Local Government Code|Title 4 - Finances|Subtitle B - County Finances|Chapter 113 - Management of County Money|Subchapter A. General Provisions|Section 113.002. County Treasurer's Record of Receipts and Expenditures

Sec. 113.002.  COUNTY TREASURER'S RECORD OF RECEIPTS AND EXPENDITURES.  The county treasurer shall keep an account of the receipts and expenditures of all money that the treasurer receives by virtue of the office and of all debts due to and owed by the county.  The treasurer shall keep accurate, detailed accounts of all the transactions of the treasurer's office.|Acts 1987, 70th Leg., ch. 149, Sec. 1, eff. Sept. 1, 1987.|
TX Loc Govt Code § 113.003 (2021)
2021 Texas Statutes|Local Government Code|Title 4 - Finances|Subtitle B - County Finances|Chapter 113 - Management of County Money|Subchapter A. General Provisions|Section 113.003. Receipt of Money by County Treasurer

Sec. 113.003.  RECEIPT OF MONEY BY COUNTY TREASURER.  The county treasurer shall receive all money belonging to the county from whatever source it may be derived.|Acts 1987, 70th Leg., ch. 149, Sec. 1, eff. Sept. 1, 1987.|
TX Loc Govt Code § 113.004 (2021)
2021 Texas Statutes|Local Government Code|Title 4 - Finances|Subtitle B - County Finances|Chapter 113 - Management of County Money|Subchapter A. General Provisions|Section 113.004. Classes of County Funds

Sec. 113.004.  CLASSES OF COUNTY FUNDS.  (a)  The county treasurer shall divide the funds received by the treasurer's office into three classes.  The treasurer shall appropriate the money in each class of funds to the payment of the claims registered in the corresponding class of claims.(b)  The classes of funds consist of:(1)  jury fees, money received from the sale of estrays, and occupation taxes;(2)  money received under the provisions of a road and bridge law, including penalties recovered from railroads for the failure to repair crossings, and all fines and forfeitures;  and(3)  other money received by the treasurer's office that is not otherwise appropriated by this section or by the commissioners court.(c)  The commissioners court, as it considers proper, may require other accounts to be kept, creating other classes of funds.  The court may require scrip to be issued against those accounts and to be registered accordingly.(d)  The commissioners court by order may transfer money on hand from one fund to another as it considers necessary, but amounts that belong to the first class of funds may not be transferred from the payment of claims registered in that class unless there is an excess amount in that class.|Acts 1987, 70th Leg., ch. 149, Sec. 1, eff. Sept. 1, 1987.|
TX Loc Govt Code § 113.005 (2021)
2021 Texas Statutes|Local Government Code|Title 4 - Finances|Subtitle B - County Finances|Chapter 113 - Management of County Money|Subchapter A. General Provisions|Section 113.005. Liability of County Treasurer

Sec. 113.005.  LIABILITY OF COUNTY TREASURER.  (a)  The county treasurer is not responsible for any loss of the county funds through the failure or negligence of a depository.  This subsection does not release the treasurer from responsibility for a loss resulting from the official misconduct or negligence of the treasurer, including a misappropriation of the funds, or from responsibility for funds until a depository is selected and the funds are deposited.(b)  A treasurer who diverts money from an interest and sinking fund or who applies money in that fund for a purpose other than as permitted by Section 113.041(h) is:(1)  subject to a penalty of not less than $500 or more than $1,000;  and(2)  liable for the amount of money that is diverted.(c)  The state is entitled to recover a penalty imposed under Subsection (b)(1).  The amount of diverted money that is recovered under Subsection (b)(2) shall be paid into the county treasury to the credit of the fund from which it was diverted.(d)  The attorney general or the district attorney of the district in which the treasurer resides, or the county attorney in a county that is not served by a district attorney, may institute suit against the treasurer and the sureties on the treasurer's official bond to recover the amounts described by Subsection (b).|Acts 1987, 70th Leg., ch. 149, Sec. 1, eff. Sept. 1, 1987.  Amended by Acts 1999, 76th Leg., ch. 227, Sec. 7, eff. Sept. 1, 1999.|
TX Loc Govt Code § 113.006 (2021)
2021 Texas Statutes|Local Government Code|Title 4 - Finances|Subtitle B - County Finances|Chapter 113 - Management of County Money|Subchapter A. General Provisions|Section 113.006. Liability of County Tax Assessor-Collector

Sec. 113.006.  LIABILITY OF COUNTY TAX ASSESSOR-COLLECTOR.  A county tax assessor-collector and any surety on the assessor-collector's bond are relieved of responsibility for safekeeping funds collected from taxes after the funds are deposited as required by law with the county depository.|Acts 1987, 70th Leg., ch. 149, Sec. 1, eff. Sept. 1, 1987.|
TX Loc Govt Code § 113.008 (2021)
2021 Texas Statutes|Local Government Code|Title 4 - Finances|Subtitle B - County Finances|Chapter 113 - Management of County Money|Subchapter A. General Provisions|Section 113.008. Reconciliation of Depository Accounts

Sec. 113.008.  RECONCILIATION OF DEPOSITORY ACCOUNTS.  (a)  The county depository shall provide statements of all bank activity and documentation supporting a statement's transactions not less than once a month to the county treasurer.(b)  The county depository shall provide the information required by Subsection (a) to the official responsible for the account if:(1)  the checks and orders for payment are payable from funds under the direct authority of an official other than the county treasurer as provided by statute; and(2)  the official has not delegated the responsibility for reconciliation under Subsection (b-1).(b-1)  The official may request the county treasurer to be responsible for the reconciliation of the checks and orders for payment payable from the funds that are under the direct authority of the official.  Except as provided by Subsection (g), an official who fails to reconcile the official's special accounts monthly shall transfer responsibility for account reconciliation to the county treasurer.  Unless the official and county treasurer set another period in writing for the duration of a transfer under this section, the transfer is effective for the duration of the term of office for the designating officer.(c)  In fulfilling the requirements of Subsections (a) and (b), the county depository shall provide, at the direction of the county treasurer and in accordance with the rules adopted by the Texas State Library and Archives Commission, originals, optical images, or electronic images of:(1)  canceled checks and orders for payment;(2)  deposit detail;(3)  debit and credit memoranda; or(4)  electronic transmission detail.(d)  The county treasurer shall:(1)  reconcile all balances and transactions for each treasury account in the county depository's statement of activity to the transactions and balances shown on the treasurer's records; and(2)  ensure all financial adjustments are made regarding the depository account as required.(e)  In this section, a reference to the county treasurer includes a person performing the duties of the county treasurer.(f)  Except as provided by Subsection (g), an official with special funds in the depository bank shall:(1)  reconcile all balances and transactions in the statement of activity to the transactions and balances shown on the official's records; and(2)  each month, ensure all financial adjustments resulting from the reconciliation are reported to the county auditor for entry in the general set of records and reflected in the cash receipts and disbursement registers of the county treasurer.(g)  Subsections (b-1) and (f)(2) do not apply to a special fund administered by an attorney representing the state under Chapter 18, 47, or 59, Code of Criminal Procedure.|Added by Acts 1997, 75th Leg., ch. 140, Sec. 1, eff. Sept. 1, 1997.Amended by: Acts 2011, 82nd Leg., R.S., Ch. 606 (S.B. 373), Sec. 7, eff. September 1, 2011.|
TX Loc Govt Code § 113.009 (2021)
2021 Texas Statutes|Local Government Code|Title 4 - Finances|Subtitle B - County Finances|Chapter 113 - Management of County Money|Subchapter A. General Provisions|Section 113.009. Civil Liability of County Tax Assessor-Collector; Audit by Comptroller

Sec. 113.009.  CIVIL LIABILITY OF COUNTY TAX ASSESSOR-COLLECTOR;  AUDIT BY COMPTROLLER.  (a)  Unless an audit of a county tax assessor-collector's office is conducted under Subsection (b), a civil cause of action may not be commenced against a county tax assessor-collector later than four (4) years after the term of the tax assessor-collector ends as provided by Subsection (d).(b)  The comptroller may conduct an audit of the books, records, and accounts of a county tax assessor-collector's office that relate to the assessor-collector's administration of public funds during a term of office.  The comptroller shall provide an assessor-collector with notice of an audit under this subsection not later than the first anniversary of the date the term of office that is the subject of the audit ends.  An audit must be completed not later than the second anniversary of the date the term of office that is the subject of the audit ends.(c)  If an audit is conducted under Subsection (b), a civil action described by Subsection (a) may not be commenced later than four (4) years after the date the audit conducted under Subsection (b) is completed.(d)  For purposes of this section, a term of office of an assessor-collector ends on:(1)  the date the term expires under law, whether or not the assessor-collector serves during the succeeding term, for an assessor-collector who is serving at the time the term expires;  or(2)  the date a successor takes office for an assessor-collector who does not continue serving until the time the term expires under law.|Added by Acts 1999, 76th Leg., ch. 661, Sec. 1, eff. Sept. 1, 1999.|
TX Loc Govt Code § 113.021 (2021)
2021 Texas Statutes|Local Government Code|Title 4 - Finances|Subtitle B - County Finances|Chapter 113 - Management of County Money|Subchapter B. Deposit of Money|Section 113.021. Requirement That Money Be Deposited With County Treasurer; Interest

Sec. 113.021.  REQUIREMENT THAT MONEY BE DEPOSITED WITH COUNTY TREASURER; INTEREST.  (a)  The fees, commissions, funds, and other money belonging to a county shall be deposited with the county treasurer by the person who collects the money.  The person must deposit the money in accordance with any applicable procedures prescribed by or under Section 112.001 or 112.002.  However, the county tax assessor-collector must deposit the money in accordance with the procedures prescribed by or under the Tax Code and other laws.(b)  The county treasurer shall deposit the money in the county depository in the proper fund to the credit of the person or department collecting the money. (c)  The interest accruing on the money in the fund is for the benefit of the county in accordance with other law.|Acts 1987, 70th Leg., ch. 149, Sec. 1, eff. Sept. 1, 1987.Amended by: Acts 2011, 82nd Leg., R.S., Ch. 606 (S.B. 373), Sec. 8, eff. September 1, 2011.|
TX Loc Govt Code § 113.022 (2021)
2021 Texas Statutes|Local Government Code|Title 4 - Finances|Subtitle B - County Finances|Chapter 113 - Management of County Money|Subchapter B. Deposit of Money|Section 113.022. Time for Making Deposits

Sec. 113.022.  TIME FOR MAKING DEPOSITS.  (a)  A county officer or other person who receives money shall deposit the money with the county treasurer on or before the next regular business day after the date on which the money is received.  If this deadline cannot be met, the officer or person must deposit the money, without exception, on or before the fifth business day after the day on which the money is received.  However, in a county with fewer than 50,000 inhabitants, the commissioners court may extend the period during which funds must be deposited with the county treasurer, but the period may not exceed 15 days after the date the funds are received.(b)  A county treasurer shall deposit the money received under Subsection (a) in the county depository in accordance with Section 116.113(a).  In all cases, the treasurer shall deposit the money on or before the seventh business day after the date the treasurer receives the money.|Acts 1987, 70th Leg., ch. 149, Sec. 1, eff. Sept. 1, 1987.Amended by: Acts 2007, 80th Leg., R.S., Ch. 836 (H.B. 892), Sec. 1, eff. September 1, 2007.Acts 2011, 82nd Leg., R.S., Ch. 606 (S.B. 373), Sec. 8, eff. September 1, 2011.|
TX Loc Govt Code § 113.023 (2021)
2021 Texas Statutes|Local Government Code|Title 4 - Finances|Subtitle B - County Finances|Chapter 113 - Management of County Money|Subchapter B. Deposit of Money|Section 113.023. Deposit Warrants

Sec. 113.023.  DEPOSIT WARRANTS.  (a)  Except as provided by Subsection (c), each deposit made in the county treasury must be made on a deposit warrant.  The deposit warrant authorizes the county treasurer to receive the amount stated in the warrant.  The warrant must state the purpose for which the amount is received and the fund to which it is to be applied.(b)  The county treasurer shall keep the original deposit warrant.  The county treasurer shall provide the county clerk or the county auditor with duplicate deposit warrants or a written report of all deposit warrants received that contains detailed information about each warrant.  On the request of a person making a deposit, the county treasurer may provide a duplicate deposit warrant to the person.  If the county has a county auditor, the auditor shall enter the amount in the auditor's books, charging the amount to the county treasurer and crediting the person who deposited the amount.  The treasurer may receive money only through this procedure except as provided by Subsection (c).(c)  In a county with more than 2.2 million inhabitants, the county clerk is relieved of all duties under Subsections (a) and (b).  In any other county that has the office of county auditor, the commissioners court by order may relieve the county clerk of all duties under Subsections (a) and (b).  If the county clerk is relieved of duties, the county treasurer shall receive all deposits that are made in the county treasury.  The county treasurer shall provide the county auditor with duplicate warrants or a written report of all warrants that contains detailed information about each warrant.  On the request of a person making a deposit, the county treasurer may provide a duplicate warrant to the person.  The county auditor shall prescribe a system, not inconsistent with this subsection, to be used by the county treasurer for receiving and depositing money.|Acts 1987, 70th Leg., ch. 149, Sec. 1, eff. Sept. 1, 1987.  Amended by Acts 2001, 77th Leg., ch. 669, Sec. 50, eff. Sept. 1, 2001.Amended by: Acts 2007, 80th Leg., R.S., Ch. 934 (H.B. 3439), Sec. 2, eff. September 1, 2007.|
TX Loc Govt Code § 113.024 (2021)
2021 Texas Statutes|Local Government Code|Title 4 - Finances|Subtitle B - County Finances|Chapter 113 - Management of County Money|Subchapter B. Deposit of Money|Section 113.024. Deposit of Money Does Not Affect Ownership

Sec. 113.024.  DEPOSIT OF MONEY DOES NOT AFFECT OWNERSHIP.  The deposit of money in a county treasury does not change the ownership of the money, except to indemnify the officer and the officer's surety, or any other owner of the money, during the period of deposit with the county.|Acts 1987, 70th Leg., ch. 149, Sec. 1, eff. Sept. 1, 1987.|