reglab/statecodes huggingface dataset:
2023 Texas Statutes › Tax Code › Title 3 - Local Taxation › Subtitle B - Special Property Tax Provisions › Chapter 312 - Property Redevelopment and Tax Abatement Act › Subchapter B. Tax Abatement in Municipal Reinvestment Zone › Section 312.210. Agreement by Taxing Units Relating to Property in Certain School Districts

Sec. 312.210.  AGREEMENT BY TAXING UNITS RELATING TO PROPERTY IN CERTAIN SCHOOL DISTRICTS.  (a)  This section applies only to a tax abatement agreement applicable to property located in a reinvestment zone with respect to which a municipality, county, and junior college district have entered into a joint agreement to offer tax abatements exempting from taxation a specified portion of the value of the property in the reinvestment zone.
(b)  A tax abatement agreement with the owner of real property or tangible personal property that is located in the reinvestment zone described by Subsection (a) and in a school district that has a local revenue level that does not exceed the level established under Section 48.257, Education Code, must exempt from taxation:
(1)  the portion of the value of the property in the amount specified in the joint agreement among the municipality, county, and junior college district; and
(2)  an amount equal to 10 percent of the maximum portion of the value of the property that may under Section 312.204(a) be otherwise exempted from taxation.
(c)  Repealed by Acts 2019, 86th Leg., R.S., Ch. 943 (H.B. 3), Sec. 4.001(c)(2), eff. September 1, 2019.
Added by Acts 1995, 74th Leg., ch. 1053, Sec. 1, eff. June 17, 1995.  Amended by Acts 1997, 75th Leg., ch. 165, Sec. 6.84, eff. Sept. 1, 1997;  Acts 2001, 77th Leg., ch. 640, Sec. 2, eff. June 13, 2001.
Amended by:
Acts 2019, 86th Leg., R.S., Ch. 943 (H.B. 3), Sec. 3.094, eff. September 1, 2019.
Acts 2019, 86th Leg., R.S., Ch. 943 (H.B. 3), Sec. 4.001(c)(2), eff. September 1, 2019.
Acts 2021, 87th Leg., R.S., Ch. 915 (H.B. 3607), Sec. 19.004, eff. September 1, 2021.
2023 Texas Statutes › Tax Code › Title 3 - Local Taxation › Subtitle B - Special Property Tax Provisions › Chapter 312 - Property Redevelopment and Tax Abatement Act › Subchapter C. Tax Abatement in County Reinvestment Zone › Section 312.401. Designation of Reinvestment Zone

Sec. 312.401.  DESIGNATION OF REINVESTMENT ZONE.  (a)  The commissioners court of a county eligible to do so under Section 312.002 by order may designate as a reinvestment zone an area of the county that does not include area in the taxing jurisdiction of a municipality.
(b)  The commissioners court may not designate an area as a reinvestment zone until it holds a public hearing on the designation and finds that the designation would contribute to the retention or expansion of primary employment or would attract major investment in the zone that would be a benefit to the property to be included in the zone and would contribute to the economic development of the county.  At the hearing, interested persons are entitled to speak and present evidence for or against the designation.  Notice of the hearing must be given in the same manner as provided for notice of a hearing to be held by a municipality under Section 312.201.
(c)  The designation of a reinvestment zone under this section expires five years after the date of the designation and may be renewed for periods not to exceed five years.  The expiration of the designation does not affect existing agreements made under this subchapter.
(d)  Property may be located both in a reinvestment zone designated by a county under this subchapter and in a reinvestment zone designated by a municipality under Subchapter B.
Added by Acts 1987, 70th Leg., ch. 191, Sec. 1, eff. Sept. 1, 1987.  Amended by Acts 1989, 71st Leg., ch. 2, Sec. 14.12(a), eff. Aug. 28, 1989.
2023 Texas Statutes › Tax Code › Title 3 - Local Taxation › Subtitle B - Special Property Tax Provisions › Chapter 312 - Property Redevelopment and Tax Abatement Act › Subchapter C. Tax Abatement in County Reinvestment Zone › Section 312.4011. Enterprise Zone

Sec. 312.4011.  ENTERPRISE ZONE.  Designation of an area as an enterprise zone under Chapter 2303, Government Code constitutes designation of the area as a reinvestment zone under this subchapter without further hearing or other procedural requirements other than those provided by Chapter 2303, Government Code.
Added by Acts 1989, 71st Leg., ch. 1106, Sec. 30, eff. Aug. 28, 1989.  Amended by Acts 1995, 74th Leg., ch. 76, Sec. 5.95(22), eff. Sept. 1, 1995.
2023 Texas Statutes › Tax Code › Title 3 - Local Taxation › Subtitle B - Special Property Tax Provisions › Chapter 312 - Property Redevelopment and Tax Abatement Act › Subchapter C. Tax Abatement in County Reinvestment Zone › Section 312.403. Tax Abatement Agreement for Nuclear Electric Power Generation Facility in County Reinvestment Zone

Sec. 312.403.  TAX ABATEMENT AGREEMENT FOR NUCLEAR ELECTRIC POWER GENERATION FACILITY IN COUNTY REINVESTMENT ZONE.  (a)  In this section, "nuclear electric power generation" has the meaning assigned by Section 313.024(e).
(b)  An agreement made under this subchapter with the owner of property that is a nuclear electric power generation facility may include a provision that defers the effective date of the agreement to a later date agreed to by the taxing unit and the owner of the property, but not later than the seventh anniversary of the date the agreement is made.
(c)  If the effective date of an agreement is deferred under Subsection (b), the agreement may have a term ending not later than 10 years after the effective date of the agreement, notwithstanding Sections 312.204 and 312.208.
Added by Acts 2007, 80th Leg., R.S., Ch. 1262 (H.B. 2994), Sec. 1, eff. June 15, 2007.
2023 Texas Statutes › Tax Code › Title 3 - Local Taxation › Subtitle B - Special Property Tax Provisions › Chapter 312 - Property Redevelopment and Tax Abatement Act › Subchapter C. Tax Abatement in County Reinvestment Zone › Section 312.404. Approval by Governing Body

Sec. 312.404.  APPROVAL BY GOVERNING BODY.  To be effective, an agreement made under this subchapter must be approved by the governing body of the county or other taxing unit in the manner that the governing body of a municipality authorizes an agreement under Section 312.207.
Added by Acts 2019, 86th Leg., R.S., Ch. 1155 (H.B. 3143), Sec. 5, eff. September 1, 2019.
2023 Texas Statutes › Tax Code › Title 3 - Local Taxation › Subtitle B - Special Property Tax Provisions › Chapter 313 - Texas Economic Development Act › Subchapter A. General Provisions › Section 313.001. Short Title

Sec. 313.001.  SHORT TITLE.  This chapter may be cited as the Texas Economic Development Act.
Added by Acts 2001, 77th Leg., ch. 1505, Sec. 1, eff. Jan. 1, 2002.
2023 Texas Statutes › Tax Code › Title 3 - Local Taxation › Subtitle B - Special Property Tax Provisions › Chapter 313 - Texas Economic Development Act › Subchapter A. General Provisions › Section 313.002. Findings

Sec. 313.002.  FINDINGS.  The legislature finds that:
(1)  many states have enacted aggressive economic development laws designed to attract large employers, create jobs, and strengthen their economies;
(2)  given Texas' relatively high ad valorem taxes, it is difficult for the state to compete for new capital projects without temporarily limiting ad valorem taxes imposed on new capital investments;
(3)  a significant portion of the Texas economy continues to be based in manufacturing and other capital-intensive industries, and their continued growth and overall health serve the Texas economy well;
(4)  without a vibrant, strong manufacturing sector, other sectors of the economy, especially the state's service sector, will also suffer adverse consequences; and
(5)  the current ad valorem tax system of this state does not favor capital-intensive businesses such as manufacturers.
Added by Acts 2001, 77th Leg., ch. 1505, Sec. 1, eff. Jan. 1, 2002.
Amended by:
Acts 2013, 83rd Leg., R.S., Ch. 1304 (H.B. 3390), Sec. 1, eff. January 1, 2014.
2023 Texas Statutes › Tax Code › Title 3 - Local Taxation › Subtitle B - Special Property Tax Provisions › Chapter 313 - Texas Economic Development Act › Subchapter A. General Provisions › Section 313.003. Purposes

Sec. 313.003.  PURPOSES.  The purposes of this chapter are to:
(1)  encourage large-scale capital investments in this state;
(2)  create new, high-paying jobs in this state;
(3)  attract to this state large-scale businesses that are exploring opportunities to locate in other states or other countries;
(4)  enable state and local government officials and economic development professionals to compete with other states by authorizing economic development incentives that are comparable to incentives being offered to prospective employers by other states and to provide state and local officials with an effective means to attract large-scale investment;
(5)  strengthen and improve the overall performance of the economy of this state;
(6)  expand and enlarge the ad valorem tax base of this state; and
(7)  enhance this state's economic development efforts by providing state and local officials with an effective economic development tool.
Added by Acts 2001, 77th Leg., ch. 1505, Sec. 1, eff. Jan. 1, 2002.
Amended by:
Acts 2013, 83rd Leg., R.S., Ch. 1304 (H.B. 3390), Sec. 1, eff. January 1, 2014.
2023 Texas Statutes › Tax Code › Title 3 - Local Taxation › Subtitle B - Special Property Tax Provisions › Chapter 313 - Texas Economic Development Act › Subchapter A. General Provisions › Section 313.004. Legislative Intent

Sec. 313.004.  LEGISLATIVE INTENT.  It is the intent of the legislature in enacting this chapter that:
(1)  economic development decisions involving school district taxes should occur at the local level with oversight by the state and should be consistent with identifiable statewide economic development goals;
(2)  this chapter should not be construed or interpreted to allow:
(A)  property owners to pool investments to create sufficiently large investments to qualify for an ad valorem tax benefit provided by this chapter;
(B)  an applicant for an ad valorem tax benefit provided by this chapter to assert that jobs will be eliminated if certain investments are not made if the assertion is not true; or
(C)  an entity not subject to the tax imposed by Chapter 171 to receive an ad valorem tax benefit provided by this chapter;
(3)  in implementing this chapter, school districts should:
(A)  strictly interpret the criteria and selection guidelines provided by this chapter; and
(B)  approve only those applications for an ad valorem tax benefit provided by this chapter that:
(i)  enhance the local community;
(ii)  improve the local public education system;
(iii)  create high-paying jobs; and
(iv)  advance the economic development goals of this state; and
(4)  in implementing this chapter, the comptroller should:
(A)  strictly interpret the criteria and selection guidelines provided by this chapter; and
(B)  issue certificates for limitations on appraised value only for those applications for an ad valorem tax benefit provided by this chapter that:
(i)  create high-paying jobs;
(ii)  provide a net benefit to the state over the long term; and
(iii)  advance the economic development goals of this state.
Added by Acts 2001, 77th Leg., ch. 1505, Sec. 1, eff. Jan. 1, 2002.
Amended by:
Acts 2013, 83rd Leg., R.S., Ch. 1304 (H.B. 3390), Sec. 1, eff. January 1, 2014.
2023 Texas Statutes › Tax Code › Title 3 - Local Taxation › Subtitle B - Special Property Tax Provisions › Chapter 313 - Texas Economic Development Act › Subchapter A. General Provisions › Section 313.005. Definitions

Sec. 313.005.  DEFINITIONS.  Unless this chapter defines a word or phrase used in this chapter, Section 1.04 or any other section of Title 1 or this title that defines the word or phrase or ascribes a meaning to the word or phrase applies to the word or phrase used in this chapter.
Added by Acts 2001, 77th Leg., ch. 1505, Sec. 1, eff. Jan. 1, 2002.
2023 Texas Statutes › Tax Code › Title 3 - Local Taxation › Subtitle B - Special Property Tax Provisions › Chapter 313 - Texas Economic Development Act › Subchapter A. General Provisions › Section 313.006. Imposition of Impact Fee

Sec. 313.006.  IMPOSITION OF IMPACT FEE.  (a)  In this section, "impact fee" means a charge or assessment imposed against a qualified property, as defined by Section 313.021, in order to generate revenue for funding or recouping the costs of capital improvements or facility expansions for water, wastewater, or storm water services or for roads necessitated by or attributable to property that receives a limitation on appraised value under this chapter.
(b)  Notwithstanding any other law, including Chapter 395, Local Government Code, a municipality or county may impose and collect from the owner of a qualified property a reasonable impact fee under this section to pay for the cost of providing improvements associated with or attributable to property that receives a limitation on appraised value under this chapter.
Added by Acts 2001, 77th Leg., ch. 1505, Sec. 1, eff. Jan. 1, 2002.
2023 Texas Statutes › Tax Code › Title 3 - Local Taxation › Subtitle B - Special Property Tax Provisions › Chapter 313 - Texas Economic Development Act › Subchapter A. General Provisions › Section 313.007. Expiration

Sec. 313.007.  EXPIRATION.  Subchapters B and C expire December 31, 2022.
Added by Acts 2001, 77th Leg., ch. 1505, Sec. 1, eff. Jan. 1, 2002.
Amended by:
Acts 2007, 80th Leg., R.S., Ch. 864 (H.B. 1470), Sec. 1, eff. June 15, 2007.
Acts 2009, 81st Leg., R.S., Ch. 1186 (H.B. 3676), Sec. 1, eff. June 19, 2009.
Acts 2013, 83rd Leg., R.S., Ch. 1304 (H.B. 3390), Sec. 1, eff. January 1, 2014.
2023 Texas Statutes › Tax Code › Title 3 - Local Taxation › Subtitle B - Special Property Tax Provisions › Chapter 313 - Texas Economic Development Act › Subchapter A. General Provisions › Section 313.009. Certain Entities Ineligible

Sec. 313.009.  CERTAIN ENTITIES INELIGIBLE.  An entity that has been issued a registration number under Section 151.359 or Section 151.3595 is not eligible to receive a limitation on appraised value under this chapter.
Added by Acts 2013, 83rd Leg., R.S., Ch. 1274 (H.B. 1223), Sec. 4, eff. September 1, 2013.
Amended by:
Acts 2015, 84th Leg., R.S., Ch. 412 (H.B. 2712), Sec. 3, eff. June 10, 2015.
Redesignated from Tax Code, Section 313.010 by Acts 2015, 84th Leg., R.S., Ch. 1236 (S.B. 1296), Sec. 21.001(47), eff. September 1, 2015.
Amended by:
Acts 2017, 85th Leg., R.S., Ch. 324 (S.B. 1488), Sec. 17.002, eff. September 1, 2017.
2023 Texas Statutes › Tax Code › Title 3 - Local Taxation › Subtitle B - Special Property Tax Provisions › Chapter 313 - Texas Economic Development Act › Subchapter A. General Provisions › Section 313.010. Audit of Agreements by State Auditor

Sec. 313.010.  AUDIT OF AGREEMENTS BY STATE AUDITOR.  (a)  Each year, the state auditor shall review at least three major agreements, as determined by the state auditor, under this chapter to determine whether:
(1)  each agreement accomplishes the purposes of this chapter as expressed in Section 313.003;
(2)  each agreement complies with the intent of the legislature in enacting this chapter as expressed in Section 313.004; and
(3)  the terms of each agreement were executed in compliance with the terms of this chapter.
(b)  As part of the review, the state auditor shall make recommendations relating to increasing the efficiency and effectiveness of the administration of this chapter.
Added by Acts 2013, 83rd Leg., R.S., Ch. 1304 (H.B. 3390), Sec. 2, eff. January 1, 2014.
2023 Texas Statutes › Tax Code › Title 3 - Local Taxation › Subtitle B - Special Property Tax Provisions › Chapter 313 - Texas Economic Development Act › Subchapter E. Availability of Tax Credit After Program Expires or Is Repealed › Section 313.171. Saving Provisions

Sec. 313.171.  SAVING PROVISIONS.  (a)  A limitation on appraised value approved under Subchapter B or C before the expiration of that subchapter continues in effect according to that subchapter as that subchapter existed immediately before its expiration, and that law is continued in effect for purposes of the limitation on appraised value.
(b)  The repeal of Subchapter D does not affect a property owner's entitlement to a tax credit granted under Subchapter D if the property owner qualified for the tax credit before the repeal of Subchapter D.
Added by Acts 2001, 77th Leg., ch. 1505, Sec. 1, eff. Jan. 1, 2002.
Amended by:
Acts 2013, 83rd Leg., R.S., Ch. 1304 (H.B. 3390), Sec. 19, eff. January 1, 2014.
2023 Texas Statutes › Tax Code › Title 3 - Local Taxation › Subtitle B - Special Property Tax Provisions › Chapter 320 - Miscellaneous Provisions › Section 320.001. Saving Provision After Expiration of Chapter 312

Sec. 320.001.  SAVING PROVISION AFTER EXPIRATION OF CHAPTER 312.  The expiration of Chapter 312 under Section 312.006 does not affect the validity of a reinvestment zone designated or a tax abatement agreement executed before the expiration of Chapter 312.  A reinvestment zone designated or a tax abatement agreement executed before the expiration of Chapter 312 under Section 312.006 is governed by the applicable law in effect immediately before the expiration of Chapter 312, except that the designation of an existing reinvestment zone may not be renewed after the expiration of Chapter 312.  A tax abatement agreement in effect when Chapter 312 expires may be extended as provided by the law in effect immediately before the expiration of Chapter 312.  A tax abatement agreement executed after the expiration of Chapter 312 may not be extended.
Added by Acts 1989, 71st Leg., ch. 1137, Sec. 14, eff. Sept. 1, 1989.
2023 Texas Statutes › Tax Code › Title 3 - Local Taxation › Subtitle C - Local Sales and Use Taxes › Chapter 321 - Municipal Sales and Use Tax Act › Subchapter A. General Provisions › Section 321.001. Short Title

Sec. 321.001.  SHORT TITLE.  This chapter may be cited as the Municipal Sales and Use Tax Act.
Added by Acts 1987, 70th Leg., ch. 191, Sec. 1, eff. Sept. 1, 1987.
2023 Texas Statutes › Tax Code › Title 3 - Local Taxation › Subtitle C - Local Sales and Use Taxes › Chapter 321 - Municipal Sales and Use Tax Act › Subchapter A. General Provisions › Section 321.002. Definitions

Sec. 321.002.  DEFINITIONS.  (a)  In this chapter:
(1)  "Additional municipal sales and use tax" means only the additional tax authorized by Section 321.101(b).
(2)  "Municipality" includes any incorporated city, town, or village.
(3)(A)  "Place of business of the retailer" means an established outlet, office, or location operated by the retailer or the retailer's agent or employee for the purpose of receiving orders for taxable items and includes any location at which three or more orders are received by the retailer during a calendar year.  A warehouse, storage yard, or manufacturing plant is not a "place of business of the retailer" unless at least three orders are received by the retailer during the calendar year at the warehouse, storage yard, or manufacturing plant.
(B)  An outlet, office, facility, or any location that contracts with a retail or commercial business to process for that business invoices, purchase orders, bills of lading, or other equivalent records onto which sales tax is added, including an office operated for the purpose of buying and selling taxable goods to be used or consumed by the retail or commercial business, is not a "place of business of the retailer" if the comptroller determines that the outlet, office, facility, or location functions or exists to avoid the tax legally due under this chapter or exists solely to rebate a portion of the tax imposed by this chapter to the contracting business.  An outlet, office, facility, or location does not exist to avoid the tax legally due under this chapter or solely to rebate a portion of the tax imposed by this chapter if the outlet, office, facility, or location provides significant business services, beyond processing invoices, to the contracting business, including logistics management, purchasing, inventory control, or other vital business services.
(C)  Notwithstanding any other provision of this subdivision, a kiosk is not a "place of business of the retailer."  In this subdivision, "kiosk" means a small stand-alone area or structure that:
(i)  is used solely to display merchandise or to submit orders for taxable items from a data entry device, or both;
(ii)  is located entirely within a location that is a place of business of another retailer, such as a department store or shopping mall; and
(iii)  at which taxable items are not available for immediate delivery to a customer.
(b)  Words used in this chapter and defined by Chapter 151 have the meanings assigned by Chapter 151.
Added by Acts 1987, 70th Leg., ch. 191, Sec. 1, eff. Sept. 1, 1987.  Amended by Acts 2003, 78th Leg., ch. 1155, Sec. 1, eff. Sept. 1, 2003.
Amended by:
Acts 2009, 81st Leg., R.S., Ch. 1360 (S.B. 636), Sec. 4, eff. September 1, 2009.
Acts 2011, 82nd Leg., R.S., Ch. 942 (H.B. 590), Sec. 1, eff. September 1, 2011.
Acts 2013, 83rd Leg., R.S., Ch. 1361 (S.B. 1533), Sec. 1, eff. September 1, 2013.
2023 Texas Statutes › Tax Code › Title 3 - Local Taxation › Subtitle C - Local Sales and Use Taxes › Chapter 321 - Municipal Sales and Use Tax Act › Subchapter A. General Provisions › Section 321.003. Other Portions of Tax Applicable

Sec. 321.003.  OTHER PORTIONS OF TAX APPLICABLE.  Subtitles A and B, Title 2, and Chapters 142 and 151 apply to the taxes and to the administration and enforcement of the taxes imposed by this chapter in the same manner that those laws apply to state taxes, unless modified by this chapter.
Added by Acts 1987, 70th Leg., ch. 191, Sec. 1, eff. Sept. 1, 1987.  Amended by Acts 1989, 71st Leg., ch. 2, Sec. 14.13, eff. Aug. 28, 1989;  Acts 2003, 78th Leg., ch. 1310, Sec. 114, eff. Oct. 1, 2003.
2023 Texas Statutes › Tax Code › Title 3 - Local Taxation › Subtitle C - Local Sales and Use Taxes › Chapter 321 - Municipal Sales and Use Tax Act › Subchapter A. General Provisions › Section 321.004. References to Sales or Use Tax

Sec. 321.004.  REFERENCES TO SALES OR USE TAX.  A reference to a sales tax or a use tax imposed or authorized by this chapter is a reference to both the taxes imposed under Sections 321.101(a) and (b) unless otherwise provided.
Added by Acts 1987, 70th Leg., ch. 191, Sec. 1, eff. Sept. 1, 1987.
2023 Texas Statutes › Tax Code › Title 3 - Local Taxation › Subtitle C - Local Sales and Use Taxes › Chapter 321 - Municipal Sales and Use Tax Act › Subchapter B. Imposition of Sales and Use Taxes by Municipalities › Section 321.1025. Annexation to Certain Regional Transportation Authorities

Sec. 321.1025.  ANNEXATION TO CERTAIN REGIONAL TRANSPORTATION AUTHORITIES.  (a)  A municipality that is wholly or partly located in a county that contains territory within the boundaries of a regional transportation authority created under Chapter 452, Transportation Code, by a principal municipality having a population of more than 1.1 million according to the most recent federal decennial census and that has adopted an additional sales and use tax for the benefit of the municipality may hold an election on the question of whether the municipality shall be annexed to the authority.
(b)  The election must be held in the manner required by Chapter 452, Transportation Code.
(c)  If the annexation is approved by the voters, the election is to be treated for all purposes as an election to abolish the additional sales and use tax in the municipality and the tax is repealed in the manner provided by this chapter.
Added by Acts 1991, 72nd Leg., ch. 223, Sec. 2, eff. May 29, 1991.  Amended by Acts 1997, 75th Leg., ch. 165, Sec. 30.265, eff. Sept. 1, 1997.
Amended by:
Acts 2015, 84th Leg., R.S., Ch. 1122 (H.B. 3777), Sec. 2, eff. September 1, 2015.
2023 Texas Statutes › Tax Code › Title 3 - Local Taxation › Subtitle C - Local Sales and Use Taxes › Chapter 321 - Municipal Sales and Use Tax Act › Subchapter B. Imposition of Sales and Use Taxes by Municipalities › Section 321.103. Sales Tax

Sec. 321.103.  SALES TAX.  (a)  In a municipality that has adopted the tax authorized by Section 321.101(a), there is imposed a tax on the receipts from the sale at retail of taxable items within the municipality at any rate that is an increment of one-eighth of one percent, that the municipality determines is appropriate, that would not result in a combined rate that exceeds the maximum combined rate prescribed by Section 321.101(f), and that is approved by the voters.  The tax is imposed at the same rate on the receipts from the sale at retail within the municipality of gas and electricity for residential use.
(b)  In a municipality that has adopted the additional municipal sales and use tax, the tax is imposed at any rate that is an increment of one-eighth of one percent, that the municipality determines is appropriate, that would not result in a combined rate that exceeds the maximum combined rate prescribed by Section 321.101(f), and that is approved by the voters.  The rate may be reduced in one or more increments of one-eighth of one percent or increased in one or more increments of one-eighth of one percent.  The rate that the municipality adopts is on the receipts from the sale at retail of all taxable items within the municipality and at the same rate on the receipts from the sale at retail within the municipality of gas and electricity for residential use unless the residential use of gas and electricity is exempted from the tax imposed under Section 321.101(a), in which case the residential use of gas and electricity is exempted under this subsection also.
Added by Acts 1987, 70th Leg., ch. 191, Sec. 1, eff. Sept. 1, 1987.  Amended by Acts 1991, 72nd Leg., ch. 184, Sec. 4, eff. May 24, 1991.
Amended by:
Acts 2015, 84th Leg., R.S., Ch. 1246 (H.B. 157), Sec. 14, eff. September 1, 2015.
2023 Texas Statutes › Tax Code › Title 3 - Local Taxation › Subtitle C - Local Sales and Use Taxes › Chapter 321 - Municipal Sales and Use Tax Act › Subchapter B. Imposition of Sales and Use Taxes by Municipalities › Section 321.104. Use Tax

Sec. 321.104.  USE TAX.  (a)  In a municipality that has adopted the tax authorized by this chapter, there is imposed an excise tax on the use, storage, or other consumption within the municipality of taxable items purchased, leased, or rented from a retailer during the period that the tax is effective within the municipality.  The rate of the excise tax is the same as the rate of the sales tax portion of the tax and is applied to the sales price of the taxable items.
(b)  In a municipality that has adopted the tax authorized by this chapter, there is imposed an excise tax on the use, storage, or other consumption of gas or electricity for residential purposes and purchased from any retailer during the period that the tax is effective within the municipality.  The tax is imposed at the same rate as the tax provided by Subsection (a).
Added by Acts 1987, 70th Leg., ch. 191, Sec. 1, eff. Sept. 1, 1987.  Amended by Acts 1991, 72nd Leg., ch. 705, Sec. 25, eff. Sept. 1, 1991.
2023 Texas Statutes › Tax Code › Title 3 - Local Taxation › Subtitle C - Local Sales and Use Taxes › Chapter 321 - Municipal Sales and Use Tax Act › Subchapter B. Imposition of Sales and Use Taxes by Municipalities › Section 321.1045. Imposition of Sales and Use Tax in Certain Federal Military Installations

Sec. 321.1045.  IMPOSITION OF SALES AND USE TAX IN CERTAIN FEDERAL MILITARY INSTALLATIONS.  (a)  This section applies only to a municipality with a population of more than 500,000 that borders the United Mexican States.
(b)  For purposes of the sales and use tax imposed under this chapter, a reference in this chapter or other law to the municipality as the territory in which the tax or an incident of the tax applies includes the area within the boundaries of a federal military installation that is located in the municipality's extraterritorial jurisdiction.
(c)  This section does not affect:
(1)  the boundaries of an emergency services district that contains territory within the boundaries of a federal military installation on the effective date of this section;
(2)  the authority of that emergency services district to continue to impose a sales and use tax in the entire territory of the district; or
(3)  the duty of that emergency services district to provide services in the entire territory of the district.
Added by Acts 2011, 82nd Leg., R.S., Ch. 146 (H.B. 205), Sec. 1, eff. July 1, 2011.
2023 Texas Statutes › Tax Code › Title 3 - Local Taxation › Subtitle C - Local Sales and Use Taxes › Chapter 321 - Municipal Sales and Use Tax Act › Subchapter B. Imposition of Sales and Use Taxes by Municipalities › Section 321.105. Residential Use of Gas and Electricity

Sec. 321.105.  RESIDENTIAL USE OF GAS AND ELECTRICITY.  (a)  There are exempted from the taxes imposed by a municipality under this chapter the sale, production, distribution, lease, or rental of, and the use, storage, or other consumption within the municipality of gas and electricity for residential use in any municipality that:
(1)  adopted the tax on or after October 1, 1979;  or
(2)  adopted the tax before that time but:
(A)  failed to exempt the residential use of gas and electricity before May 1, 1979;  and
(B)  has not reimposed the tax as provided by Subsection (c).
(b)  A governing body of a municipality that adopted the taxes under this chapter before October 1, 1979, may, by ordinance adopted by a vote of a majority of the membership of the governing body and recorded in the municipal minutes, exempt from the taxes authorized by this chapter the receipts from the sale, production, distribution, lease, or rental of, and the use, storage, or other consumption of gas and electricity for residential use.
(c)  A governing body of a municipality that has adopted the taxes authorized by this chapter before May 1, 1979, and in which residential use of gas and electricity is exempted within the municipality, may reimpose the taxes on gas and electricity for residential use by ordinance adopted by a vote of the majority of the membership of the governing body and entered in the municipal minutes.
(d)  The municipal secretary shall send to the comptroller by United States certified or registered mail a copy of an ordinance exempting or imposing the taxes on residential use of gas and electricity.
(e)  The exemption or reimposition of taxes on residential use of gas and electricity takes effect within the municipality as provided by Section 321.104(a) after receipt of a copy of the ordinance.
Added by Acts 1987, 70th Leg., ch. 191, Sec. 1, eff. Sept. 1, 1987.
2023 Texas Statutes › Tax Code › Title 3 - Local Taxation › Subtitle C - Local Sales and Use Taxes › Chapter 321 - Municipal Sales and Use Tax Act › Subchapter B. Imposition of Sales and Use Taxes by Municipalities › Section 321.1055. Imposition of Fire Control or Crime Control District Tax on the Residential Use of Gas and Electricity

Sec. 321.1055.  IMPOSITION OF FIRE CONTROL OR CRIME CONTROL DISTRICT TAX ON THE RESIDENTIAL USE OF GAS AND ELECTRICITY.  (a)  This section applies to a fire control, prevention, and emergency medical services district or crime control and prevention district located in all or part of a municipality that imposes a tax on the residential use of gas and electricity under Section 321.105.
(b)  The board of directors of a district to which this section applies may, by order or resolution adopted in a public hearing by a vote of a majority of the membership of the board and recorded in the district's minutes:
(1)  impose a tax adopted under Section 321.106 or 321.108, as applicable, on receipts from the sale, production, distribution, lease, or rental of, and the use, storage, or other consumption within the district of, gas and electricity for residential use;
(2)  exempt from taxation the items described by Subdivision (1); or
(3)  reimpose the tax under Subdivision (1).
(c)  A district that adopts an order or resolution under Subsection (b) shall:
(1)  send a copy of the order or resolution to the comptroller by United States certified or registered mail;
(2)  send a copy of the order or resolution and a copy of the district's boundaries to each gas and electric company whose customers are subject to the tax by United States certified or registered mail; and
(3)  publish notice of the order or resolution in a newspaper of general circulation in the district.
(d)  If the residential use of gas and electricity ceases to be taxable in the municipality in which a district is located, then the residential use of gas and electricity is not taxable by the district.
(e)  The provisions of Sections 321.201 and 321.204 that govern the computation of municipal taxes on gas and electricity for residential use apply to the computation of district taxes on gas and electricity for residential use under this section.
Added by Acts 2009, 81st Leg., R.S., Ch. 1420 (S.B. 575), Sec. 2, eff. January 1, 2010.
2023 Texas Statutes › Tax Code › Title 3 - Local Taxation › Subtitle C - Local Sales and Use Taxes › Chapter 321 - Municipal Sales and Use Tax Act › Subchapter B. Imposition of Sales and Use Taxes by Municipalities › Section 321.107. Administration of Local Sales and Use Taxes Imposed by Other Governmental Entities

Sec. 321.107.  ADMINISTRATION OF LOCAL SALES AND USE TAXES IMPOSED BY OTHER GOVERNMENTAL ENTITIES.  The imposition, computation, administration, enforcement, and collection of any local sales and use tax imposed by any other local governmental entity is governed by this chapter, except as otherwise provided by law.  In this section, "other local governmental entity" includes any governmental entity created by the legislature that has a limited purpose or function, that has a defined or restricted geographic territory, and that is authorized by law to impose a local sales and use tax.  The term does not include a county, county health services district, county landfill and criminal detention center district, metropolitan transportation authority, coordinated county transportation authority, economic development district, crime control district, hospital district, emergency services district, or library district.
Added by Acts 2003, 78th Leg., ch. 209, Sec. 54, eff. Oct. 1, 2003.
Amended by:
Acts 2007, 80th Leg., R.S., Ch. 326 (H.B. 2682), Sec. 21, eff. September 1, 2007.
2023 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 321.201. Computation of Sales Taxes

Sec. 321.201.  COMPUTATION OF SALES TAXES.  (a)  Each retailer in a municipality that has adopted a tax authorized by this chapter shall add each sales tax imposed by the municipality under this chapter and by Chapter 151 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.  If the municipality imposes the tax on gas and electricity for residential use, only the municipal tax is added to the sales price of sales of gas and electricity for residential use.
(b)  The amount of the total tax is computed by multiplying the combined applicable tax rates, or the rate of the municipal tax only for sales of gas and electricity for residential use in a municipality that imposes the tax on gas and electricity for residential use, 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 of a cent is one-half of one cent or more, the fraction shall be collected as one cent.
(c)  The comptroller may publish schedules and brackets of amounts of taxes based on the formula provided by Subsection (b) for use in municipalities that have adopted the taxes authorized by this chapter.
Added by Acts 1987, 70th Leg., ch. 191, Sec. 1, eff. Sept. 1, 1987.
2023 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 321.202. Method of Reporting: Retailers Having Sales Below Taxable Amount

Sec. 321.202.  METHOD OF REPORTING:  RETAILERS HAVING SALES BELOW TAXABLE AMOUNT.  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 state and local taxes.
Added by Acts 1987, 70th Leg., ch. 191, Sec. 1, eff. Sept. 1, 1987.
For expiration of Subsections (c-4) and (c-5), see Subsection (c-5).
2023 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 321.204. Computation of Use Tax

Sec. 321.204.  COMPUTATION OF USE TAX.  (a)  In each municipality that has adopted the taxes authorized by this chapter, the taxes imposed by Section 321.104(a) and the tax imposed by Subchapter D, Chapter 151, are added together to form a single combined tax rate, except:
(1)  in a municipality that imposes the tax on gas and electricity for residential use only the rate of the municipal tax is used to determine the amount of tax on the use, storage, or other consumption of gas and electricity for residential use;  and
(2)  only the rate of the municipal tax is used in a situation described by Section 321.205(b).
(b)  The formula prescribed by Section 321.201(b) applies to the computation of the amount of use taxes under this chapter.
Added by Acts 1987, 70th Leg., ch. 191, Sec. 1, eff. Sept. 1, 1987.
2023 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 321.205. Use Tax: Municipality in Which Use Occurs

Sec. 321.205.  USE TAX:  MUNICIPALITY IN WHICH USE OCCURS.  (a)  In determining the incidence of the use tax authorized by this chapter the name of the municipality adopting the tax is substituted in Subchapter D, Chapter 151, for "this state" where those words are used to designate the taxing entity or delimit the tax imposed.  However, the excise tax authorized by this chapter on the use, storage, or consumption of a taxable item does not apply if the item is first used, stored, or consumed in a municipality or area that has not adopted the taxes authorized by this chapter.
(b)  If a sale of a taxable item is consummated in this state but not within a municipality that has adopted the taxes authorized by this chapter and the item is shipped directly, or brought by the purchaser or lessee directly, into a municipality that has adopted the taxes authorized by this chapter, the item is subject to the municipality's use tax.  The use is considered to be consummated at the location where the item is first stored, used, or consumed after the intrastate transit has ceased.
(c)  If a taxable item is shipped from outside this state to a customer within this state and the use of the item is consummated within a municipality that has adopted the tax authorized by this chapter, the item is subject to the municipality's use tax and not its sales tax.  A use is considered to be consummated at the first point in this state where the item is stored, used, or consumed after the interstate transit has ceased.  A taxable item delivered to a point in this state is presumed to be for storage, use, or consumption at that point until the contrary is established.
(d)  The holder of a direct payment permit issued under Chapter 151 who becomes liable for the use tax under this chapter by reason of the storage, use, or consumption of a taxable item purchased in this state under a direct payment exemption certificate shall allocate the tax to the municipality in which the item was first removed from the permit holder's storage, or if not stored, the place at which the item was first used or consumed by the permit holder after transportation.  In this subsection an item is not considered to have been stored, used, or consumed because of a temporary delay or interruption necessary and incidental to its transportation or further fabrication, processing, or assembling within this state for delivery to the permit holder.  A charge for fabrication, processing, or further assembly in a municipality that has adopted the tax under this chapter shall be subject to the municipal use tax.
(e)  With respect to a taxable service, "use" means the derivation in the municipality of direct or indirect benefit from the service.
Added by Acts 1987, 70th Leg., ch. 191, Sec. 1, eff. Sept. 1, 1987.  Amended by Acts 1991, 72nd Leg., ch. 705, Sec. 27, eff. Sept. 1, 1991.
2023 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 321.206. Incidence of Additional Municipal Sales and Use Tax

Sec. 321.206.  INCIDENCE OF ADDITIONAL MUNICIPAL SALES AND USE TAX.  For the purpose of determining the proper sales tax under this chapter and the proper excise tax on the use, storage, or other consumption of taxable items under Section 321.101(b):
(1)  if a taxable item is used, stored, or otherwise consumed in a municipality that has adopted the additional municipal sales and use tax, the statutes listed in Section 322.108(a) apply; and
(2)  if the sales tax applies in a municipality that has not adopted the municipal sales and use tax, the excise tax on the use, storage, or other consumption of the taxable item does not apply.
Added by Acts 1987, 70th Leg., ch. 191, Sec. 1, eff. Sept. 1, 1987.  Amended by Acts 1989, 71st Leg., ch. 2, Sec. 14.15(a), eff. Aug. 28, 1989.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.