reglab/statecodes huggingface dataset:
2023 Texas Statutes › Tax Code › Title 3 - Local Taxation › Subtitle C - Local Sales and Use Taxes › Chapter 322 - Sales and Use Taxes for Special Purpose Taxing Authorities › Subchapter C. Administration of Taxes › Section 322.201. Comptroller to Collect and Administer Taxes

Sec. 322.201.  COMPTROLLER TO COLLECT AND ADMINISTER TAXES.  (a)  The comptroller shall administer, collect, and enforce the sales and use tax of a taxing entity.
(b)  The sales and use taxes imposed under this chapter, the taxes imposed under Chapters 321 and 323, and the taxes imposed under Chapter 151 shall be collected together to the extent that each is imposed in an entity area.
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 322 - Sales and Use Taxes for Special Purpose Taxing Authorities › Subchapter C. Administration of Taxes › Section 322.202. Comptroller's Reporting Duties

Sec. 322.202.  COMPTROLLER'S REPORTING DUTIES.  (a)  The comptroller shall report to a taxing entity on the entity's sales and use taxes by making substantially the same reports that are required to be made by the comptroller to a municipality under Sections 321.302(a), (b), and (c).
(b)  The comptroller shall send to a taxing entity by United States certified or registered mail a notice of each person who is delinquent in the payment of the entity's sales and use taxes and shall send to the attorney general a copy of the notice.  A notice sent under this subsection is a certification of the amount of tax owed and is prima facie evidence of a determination of that amount and of its delinquency.
Added by Acts 1987, 70th Leg., ch. 191, Sec. 1, eff. Sept. 1, 1987.
2023 Texas Statutes › Tax Code › Title 3 - Local Taxation › Subtitle C - Local Sales and Use Taxes › Chapter 322 - Sales and Use Taxes for Special Purpose Taxing Authorities › Subchapter C. Administration of Taxes › Section 322.2022. Tax Information

Sec. 322.2022.  TAX INFORMATION.  (a)  Except as otherwise provided by this section, the comptroller on request shall provide to a taxing entity:
(1)  information relating to the amount of tax paid to the entity under this chapter during the preceding or current calendar year by each person doing business in the area included in the entity who annually remits to the comptroller state and local sales tax payments of more than $5,000; and
(2)  any other information as provided by this section.
(b)  The comptroller on request shall provide to a taxing entity information relating to the amount of tax paid to the entity under this chapter during the preceding or current calendar year by each person doing business in an area included in the entity, as defined by the entity, that is part of:
(1)  an interlocal agreement;
(2)  a revenue sharing agreement;
(3)  any other agreement similar to those listed in Subdivisions (1) and (2); or
(4)  any area defined by the entity for the purpose of economic forecasting.
(c)  The comptroller shall provide the information under Subsection (b) as an aggregate total for all persons doing business in the defined area without disclosing individual tax payments.
(d)  If the request for information under Subsection (b) involves not more than three persons doing business in the defined area who remit taxes under this chapter, the comptroller shall refuse to provide the information to the taxing entity unless the comptroller receives permission from each of the persons allowing the comptroller to provide the information to the entity as requested.
(e)  A separate request for information under this section must be made in writing by the governing body of the taxing entity each year.
(f)  Information received by a taxing entity under this section is confidential, is not open to public inspection, and may be used only for the purpose of economic forecasting, for internal auditing of a tax paid to the entity under this chapter, or for the purpose described by Subsection (g).
(g)  Information received by a taxing entity under Subsection (b) may be used by the entity to assist in determining revenue sharing under a revenue sharing agreement or other similar agreement.
(h)  The comptroller may set and collect from a taxing entity reasonable fees to cover the expense of compiling and providing information under this section.
(i)  Notwithstanding Chapter 551, Government Code, the governing body of a taxing entity is not required to confer with one or more employees or a third party in an open meeting to receive information or question the employees or third party regarding the information received by the entity under this section.
Added by Acts 2009, 81st Leg., R.S., Ch. 1360 (S.B. 636), Sec. 7, eff. September 1, 2009.
Amended by:
Acts 2011, 82nd Leg., R.S., Ch. 140 (S.B. 758), Sec. 2, eff. September 1, 2011.
2023 Texas Statutes › Tax Code › Title 3 - Local Taxation › Subtitle C - Local Sales and Use Taxes › Chapter 322 - Sales and Use Taxes for Special Purpose Taxing Authorities › Subchapter C. Administration of Taxes › Section 322.203. Comptroller's Rules

Sec. 322.203.  COMPTROLLER'S RULES.  The comptroller may adopt reasonable rules and prescribe forms that are consistent with this chapter for the administration, collection, and enforcement of this chapter and for the reporting of the taxes imposed 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 322 - Sales and Use Taxes for Special Purpose Taxing Authorities › Subchapter C. Administration of Taxes › Section 322.204. Delinquent Taxes: Limitations

Sec. 322.204.  DELINQUENT TAXES:  LIMITATIONS.  The limitations for the bringing of a suit for the collection of a sales and use tax imposed by a taxing entity or a penalty due on the tax after the tax and penalty are delinquent or after a determination against a taxpayer are the same as the limitations provided by Chapter 151.
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 322 - Sales and Use Taxes for Special Purpose Taxing Authorities › Subchapter C. Administration of Taxes › Section 322.205. Seizure and Sale of Property

Sec. 322.205.  SEIZURE AND SALE OF PROPERTY.  (a)  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 under this chapter, Chapter 151, and Chapter 321.
(b)  The proceeds of the sale of seized property shall first be applied to the payment of amounts due the state, then to the payments of amounts due a municipality under Chapter 321, and the remainder, if any, to the payment of amounts due to the taxing entity to which the taxes are due.
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 322 - Sales and Use Taxes for Special Purpose Taxing Authorities › Subchapter C. Administration of Taxes › Section 322.206. Suits for Tax Collection

Sec. 322.206.  SUITS FOR TAX COLLECTION.  (a)  A taxing entity 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 taxing entity under this chapter.
(b)  A taxing entity may bring suit for the collection of taxes owed to the taxing entity under this chapter if:
(1)  the taxes are certified by the comptroller in the notice required by Section 322.202(b);
(2)  a written notice of the tax delinquency and the entity'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.
2023 Texas Statutes › Tax Code › Title 3 - Local Taxation › Subtitle C - Local Sales and Use Taxes › Chapter 322 - Sales and Use Taxes for Special Purpose Taxing Authorities › Subchapter C. Administration of Taxes › Section 322.207. Disapproval of Suit

Sec. 322.207.  DISAPPROVAL OF SUIT.  (a)  The comptroller or the attorney general may disapprove of the institution of a suit by a taxing entity under Section 322.206(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 taxing entity 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 taxing entity 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 taxing entity collection suit, the taxing entity may again proceed as provided by Section 322.206(b) even though the liability of the taxpayer includes taxes for which the entity 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.
2023 Texas Statutes › Tax Code › Title 3 - Local Taxation › Subtitle C - Local Sales and Use Taxes › Chapter 322 - Sales and Use Taxes for Special Purpose Taxing Authorities › Subchapter C. Administration of Taxes › Section 322.208. Judgments in Suit

Sec. 322.208.  JUDGMENTS IN SUIT.  (a)  A judgment in a suit under Section 322.206(b) for or against a taxpayer does not affect a claim against the taxpayer by a municipality or the state unless the state is party to the suit.
(b)  A taxing entity 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 taxing entity shall by execution collect the taxes awarded to it in each judgment received by it and is responsible for the renewal of the judgment before its expiration.
(d)  The taxing entity shall notify the comptroller by certified mail of the amount of any taxes collected on the judgment.
Added by Acts 1987, 70th Leg., ch. 191, Sec. 1, eff. Sept. 1, 1987.
2023 Texas Statutes › Tax Code › Title 3 - Local Taxation › Subtitle C - Local Sales and Use Taxes › Chapter 322 - Sales and Use Taxes for Special Purpose Taxing Authorities › Subchapter D. Revenue Deposit, Distribution, and Use › Section 322.301. Collections Held by Comptroller

Sec. 322.301.  COLLECTIONS HELD BY COMPTROLLER.  The comptroller shall deposit, hold, account for, and transmit sales and use taxes collected under this chapter for each taxing entity in the same manner as required under Section 321.501 for each municipality.
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 322 - Sales and Use Taxes for Special Purpose Taxing Authorities › Subchapter D. Revenue Deposit, Distribution, and Use › Section 322.302. Distribution of Trust Funds

Sec. 322.302.  DISTRIBUTION OF TRUST FUNDS.  At least quarterly during each state fiscal year and as often as feasible, the comptroller shall send to the person at each taxing entity who performs the function of entity treasurer, payable to the taxing entity, the entity'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.  Amended by Acts 1989, 71st Leg., ch. 16, Sec. 5, eff. Aug. 31, 1989;  Acts 1997, 75th Leg., ch. 165, Sec. 30.270, eff. Sept. 1, 1997;  Acts 1999, 76th Leg., ch. 1467, Sec. 2.68, eff. Oct. 1, 1999.
2023 Texas Statutes › Tax Code › Title 3 - Local Taxation › Subtitle C - Local Sales and Use Taxes › Chapter 322 - Sales and Use Taxes for Special Purpose Taxing Authorities › Subchapter D. Revenue Deposit, Distribution, and Use › Section 322.303. State's Share

Sec. 322.303.  STATE'S SHARE.  Before sending any money to a taxing entity under this subchapter, the comptroller shall deduct two percent of the amount of the taxes collected within the entity area during the period for which a distribution is made as the state's charge for its services under this chapter and shall credit the money deducted to the general revenue fund.
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 322 - Sales and Use Taxes for Special Purpose Taxing Authorities › Subchapter D. Revenue Deposit, Distribution, and Use › Section 322.304. Amounts Retained in Trust Account

Sec. 322.304.  AMOUNTS RETAINED IN TRUST ACCOUNT.  (a)  The comptroller may retain in the suspense account of a taxing entity a portion of the entity's share of the tax collected for the entity under this chapter, not to exceed five percent of the amount remitted to the entity.  If the entity has abolished the tax, the amount that may be retained may not exceed five percent of the final remittance to the entity at the time of the termination of the collection of the tax.
(b)  From the amounts retained in an entity'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 an entity's tax under this chapter other than a department under Chapter 453, Transportation Code, the comptroller shall send to the entity the remainder of the money in the entity's account and shall close the account.
Added by Acts 1987, 70th Leg., ch. 191, Sec. 1, eff. Sept. 1, 1987.  Amended by Acts 1997, 75th Leg., ch. 165, Sec. 30.271, eff. Sept. 1, 1997.
2023 Texas Statutes › Tax Code › Title 3 - Local Taxation › Subtitle C - Local Sales and Use Taxes › Chapter 322 - Sales and Use Taxes for Special Purpose Taxing Authorities › Subchapter D. Revenue Deposit, Distribution, and Use › Section 322.305. Interest on Trust Accounts

Sec. 322.305.  INTEREST ON TRUST ACCOUNTS.  Interest earned on all deposits made with the comptroller under this chapter, including interest earned on retained accounts, shall be credited to the general revenue fund.
Added by Acts 1987, 70th Leg., ch. 191, Sec. 1, eff. Sept. 1, 1987.  Amended by Acts 1997, 75th Leg., ch. 1423, Sec. 19.125, eff. Sept. 1, 1997.
2023 Texas Statutes › Tax Code › Title 3 - Local Taxation › Subtitle C - Local Sales and Use Taxes › Chapter 322 - Sales and Use Taxes for Special Purpose Taxing Authorities › Subchapter D. Revenue Deposit, Distribution, and Use › Section 322.306. Retention of Certain Special Purpose District Sales Taxes

Sec. 322.306.  RETENTION OF CERTAIN SPECIAL PURPOSE DISTRICT SALES TAXES.  A taxing entity 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 taxing entity collects and that constitutes the entity's own tax.  The taxing entity 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. 76, eff. Oct. 1, 2001.
2023 Texas Statutes › Tax Code › Title 3 - Local Taxation › Subtitle C - Local Sales and Use Taxes › Chapter 323 - County Sales and Use Tax Act › Subchapter A. General Provisions › Section 323.001. Short Title

Sec. 323.001.  SHORT TITLE.  This chapter may be cited as the County 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 323 - County Sales and Use Tax Act › Subchapter A. General Provisions › Section 323.002. Definitions

Sec. 323.002.  DEFINITIONS.  The words used in this chapter and defined by Chapters 151 and 321 have the meanings assigned by Chapters 151 and 321.
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 323 - County Sales and Use Tax Act › Subchapter A. General Provisions › Section 323.003. Other Portions of Tax Applicable

Sec. 323.003.  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. 117, eff. Oct. 1, 2003.
2023 Texas Statutes › Tax Code › Title 3 - Local Taxation › Subtitle C - Local Sales and Use Taxes › Chapter 323 - County Sales and Use Tax Act › Subchapter B. Imposition of Sales and Use Taxes by Counties › Section 323.101. Tax Authorized

Sec. 323.101.  TAX AUTHORIZED.  (a)  A qualified county may adopt or repeal the county sales and use tax authorized by this chapter at an election in which a majority of the qualified voters of the county approve the adoption or repeal of the tax, as applicable.
(b)  A county is qualified to adopt the tax only if no part of the county is located in a rapid transit authority created under Chapter 451, Transportation Code, or a regional transportation authority created under Chapter 452 of that code.
(c)  An authority created under Chapter 451 or 452, Transportation Code, is prohibited from imposing the tax provided for by those chapters in a county in which the county sales and use tax provided for by this section is in effect or is scheduled to take effect.  For the purposes of this section, an authority is not considered to be located in any county in which fewer than 250 persons are both residents of the authority and the county.
(d)  A county may not adopt a sales and use tax under this section if as a result of the adoption of 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.
(e)  If the voters of a county approve the adoption of a sales and use tax at an election held on the same election date on which a municipality having territory in the county adopts a sales and use tax or an additional 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 county sales and use tax has no effect.
(f)  The provisions of this chapter govern the application, collection, and administration of a sales and use tax imposed under Chapter 285 or 775, Health and Safety Code, to the extent not inconsistent with the provisions of those chapters.  Provided, however, that Subsection (b) shall not apply to a tax authorized under those chapters.
(g)  Expired.
Added by Acts 1987, 70th Leg., ch. 191, Sec. 1, eff. Sept. 1, 1987.  Amended by Acts 1987, 70th Leg., 2nd C.S., ch. 54, Sec. 2, eff. Oct. 20, 1987;  Acts 1989, 71st Leg., 1st C.S., ch. 40, Sec. 6, eff. Sept. 1, 1989;  Acts 1997, 75th Leg., ch. 65, Sec. 2, eff. May 9, 1997;  Acts 1997, 75th Leg., ch. 165, Sec. 30.272, eff. Sept. 1, 1997.
Amended by:
Acts 2011, 82nd Leg., R.S., Ch. 639 (S.B. 917), Sec. 15, eff. June 17, 2011.
2023 Texas Statutes › Tax Code › Title 3 - Local Taxation › Subtitle C - Local Sales and Use Taxes › Chapter 323 - County Sales and Use Tax Act › Subchapter B. Imposition of Sales and Use Taxes by Counties › Section 323.102. Effective Dates: New Tax, Tax Repeal

Sec. 323.102.  EFFECTIVE DATES:  NEW TAX, TAX REPEAL.  (a)  Except as provided by Subsection (c), a tax imposed under this chapter takes effect on the October 1st after the expiration of the first complete calendar quarter occurring after the date on which the comptroller receives a notice of the action as required by Section 323.405(b).
(b)  The repeal of a tax abolished under this chapter takes effect on the October 1st after the expiration of the first complete calendar quarter occurring after the date on which the comptroller receives a notice of the action as required by Section 323.405(b).
(c)  A tax imposed under Section 323.105 of this code or Chapter 326 or 383, Local Government Code, takes effect on the first day of the first calendar quarter after the expiration of the first complete calendar quarter occurring after the date on which the comptroller receives a notice of the action as required by Section 323.405(b).
Added by Acts 1987, 70th Leg., ch. 191, Sec. 1, eff. Sept. 1, 1987.  Amended by Acts 1989, 71st Leg., ch. 256, Sec. 2, eff. Sept. 1, 1989;  Acts 1995, 74th Leg., ch. 342, Sec. 1, eff. Aug. 28, 1995;  Acts 1999, 76th Leg., ch. 1467, Sec. 2.69, eff. June 19, 1999.
Amended by:
Acts 2007, 80th Leg., R.S., Ch. 1266 (H.B. 3319), Sec. 12, eff. September 1, 2007.
2023 Texas Statutes › Tax Code › Title 3 - Local Taxation › Subtitle C - Local Sales and Use Taxes › Chapter 323 - County Sales and Use Tax Act › Subchapter B. Imposition of Sales and Use Taxes by Counties › Section 323.103. Sales Tax

Sec. 323.103.  SALES TAX.  In a county that has adopted the tax authorized by this chapter, there is imposed a tax on the receipts from the sale at retail of taxable items within the county at the rate of one-half of one percent, or in a county that includes no territory within the limits of a municipality, one percent.
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 323 - County Sales and Use Tax Act › Subchapter B. Imposition of Sales and Use Taxes by Counties › Section 323.104. Use Tax

Sec. 323.104.  USE TAX.  In a county that has adopted the tax authorized by this chapter, there is imposed an excise tax on the use, storage, or other consumption within the county of taxable items purchased, leased, or rented from a retailer during the period that the tax is effective within the county.  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 item. With respect to a taxable service, "use" means the derivation in the county 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. 32, eff. Sept. 1, 1991.
2023 Texas Statutes › Tax Code › Title 3 - Local Taxation › Subtitle C - Local Sales and Use Taxes › Chapter 323 - County Sales and Use Tax Act › Subchapter C. Computation of Taxes › Section 323.201. Computation of Sales Taxes

Sec. 323.201.  COMPUTATION OF SALES TAXES.  (a)  Each retailer in a county that has adopted the tax authorized by this chapter shall add the sales tax imposed by this chapter and by Chapter 151, plus any other applicable sales tax, to the sales price, and the sum of the taxes is a part of the price, a debt of the purchaser to the retailer until paid, and recoverable at law in the same manner as the purchase price.
(b)  The amount of the total tax is computed by multiplying the combined applicable tax rates by the amount of the sales price.  If the product results in a fraction of a cent less than one-half of one cent, the fraction of a cent is not collected.  If the fraction of a cent is one-half of one cent or more, the fraction shall be collected as one cent.
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 323 - County Sales and Use Tax Act › Subchapter C. Computation of Taxes › Section 323.202. Method of Reporting: Retailers Having Sales Below Taxable Amount

Sec. 323.202.  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 323 - County Sales and Use Tax Act › Subchapter C. Computation of Taxes › Section 323.204. Computation of Use Tax

Sec. 323.204.  COMPUTATION OF USE TAX.  In each county that has adopted the taxes authorized by this chapter, the tax imposed by Section 323.104, by other applicable local taxes, and by Subchapter D, Chapter 151,  are added together to form a single combined tax rate, except only the rate of the county tax is used in a situation described by Section 323.205(b).
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 323 - County Sales and Use Tax Act › Subchapter C. Computation of Taxes › Section 323.205. Use Tax: County in Which Use Occurs

Sec. 323.205.  USE TAX:  COUNTY IN WHICH USE OCCURS.  (a)  In determining the incidence of the use tax authorized by this chapter, the name of the county 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 taxable item is first used, stored, or consumed in a county 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 county that has adopted the taxes authorized by this chapter and the taxable item is shipped directly, or brought by the purchaser or lessee directly, into a county that has adopted the taxes authorized by this chapter, the taxable item is subject to the county'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 taxable item is consummated within a county that has adopted the tax authorized by this chapter, the taxable item is subject to a county's use tax and not its sales tax.  A use is considered to be consummated at the first point in this state where the taxable 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 county 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 county that has adopted the tax under this chapter shall be subject to the county use tax.
Added by Acts 1987, 70th Leg., ch. 191, Sec. 1, eff. Sept. 1, 1987.  Amended by Acts 1991, 72nd Leg., ch. 705, Sec. 34, eff. Sept. 1, 1991.
2023 Texas Statutes › Tax Code › Title 3 - Local Taxation › Subtitle C - Local Sales and Use Taxes › Chapter 323 - County Sales and Use Tax Act › Subchapter C. Computation of Taxes › Section 323.206. County Tax Inapplicable When No State Tax; Exceptions

Sec. 323.206.  COUNTY 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 an 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 323.205(b).
Added by Acts 1987, 70th Leg., ch. 191, Sec. 1, eff. Sept. 1, 1987.  Amended by Acts 1991, 72nd Leg., ch. 705, Sec. 35, eff. Sept. 1, 1991.
2023 Texas Statutes › Tax Code › Title 3 - Local Taxation › Subtitle C - Local Sales and Use Taxes › Chapter 323 - County Sales and Use Tax Act › Subchapter C. Computation of Taxes › Section 323.207. State Exemptions Applicable

Sec. 323.207.  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. 6, eff. September 1, 2013.
2023 Texas Statutes › Tax Code › Title 3 - Local Taxation › Subtitle C - Local Sales and Use Taxes › Chapter 323 - County Sales and Use Tax Act › Subchapter C. Computation of Taxes › Section 323.208. Telecommunications Exemption

Sec. 323.208.  TELECOMMUNICATIONS EXEMPTION.  (a)  There are exempted from the taxes imposed under this chapter the sale within the county of telecommunications services unless the application of the exemption is repealed under this section.  A county may not repeal the application of this exemption as it applies to interstate long-distance telecommunications services, but if a county 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 county are not subject to taxes imposed under this chapter.
(b)  The commissioners court of a county by a majority vote may repeal the application of the exemption provided by Subsection (a) for telecommunications services sold within the county.
(c)  A county that has repealed the application of the exemption may in the same manner reinstate the exemption.
(d)  A vote of the commissioners court repealing the application of or reinstating the exemption must be entered in the minutes of the court.  The county judge shall send to the comptroller by United States certified or registered mail a copy of each order adopted under this section.  The repeal of the application of the exemption or a reinstated exemption takes effect within the county on the first day of the first calendar quarter after the expiration of the first complete calendar quarter after the date on which the comptroller receives notification of the order.
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. 35.
2023 Texas Statutes › Tax Code › Title 3 - Local Taxation › Subtitle C - Local Sales and Use Taxes › Chapter 323 - County Sales and Use Tax Act › Subchapter C. Computation of Taxes › Section 323.209. Transition Exemption

Sec. 323.209.  TRANSITION EXEMPTION.  (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 tax imposed by a county under this chapter if the items are used:
(1)  for the performance of a written contract entered into before the date the tax takes effect in the county, 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 before the date the tax takes effect in the county, 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 tax takes effect in the county.
Added by Acts 1989, 71st Leg., ch. 2, Sec. 14.17(a), eff. Aug. 28, 1989.
2023 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 323.301. Comptroller to Collect and Administer Taxes

Sec. 323.301.  COMPTROLLER TO COLLECT AND ADMINISTER TAXES.  The comptroller shall administer, collect, and enforce any tax imposed by a county under this chapter.  The tax imposed under this chapter and the tax imposed under Chapter 151 shall be collected together, if both taxes are imposed.
Added by Acts 1987, 70th Leg., ch. 191, Sec. 1, eff. Sept. 1, 1987.
2023 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 323.302. Comptroller's Reporting Duties

Sec. 323.302.  COMPTROLLER'S REPORTING DUTIES.  (a)  The comptroller shall make quarterly reports to a county that has adopted the taxes authorized by this chapter if the county requests the reports.  A report must include the name, address, and account number of each person in the county that has remitted to the comptroller a tax payment during the quarter covered by the report.
(b)  If a county requests an additional report, the comptroller shall make an additional quarterly report to the county including the name, address, and account number, if any, of, and the amount of tax due from, each person doing business in the county who has failed to pay the tax under this chapter to the county or under Chapter 151.  The additional report must also include statements:
(1)  showing whether or not there has been a partial tax payment by the delinquent taxpayer;
(2)  showing whether or not the taxpayer is delinquent in the payment of sales and use taxes to the state;  and
(3)  describing the steps taken by the comptroller to collect the delinquent taxes.
(c)  If a county determines that a person doing business in the county is not included in a comptroller's report, the county shall report to the comptroller the name and address of the person.  Within 90 days after receiving the report from a county, the comptroller shall send to the county:
(1)  an explanation as to why the person is not obligated for the county tax;
(2)  a statement that the person is obligated for the county tax and the tax is delinquent;  or
(3)  a certification that the person is obligated for the county tax and that the full amount of the tax due has been credited to the county's account.
(d)  The comptroller shall send by United States certified or registered mail to the county attorney a notice of each person who is delinquent in the payment to the county of the taxes authorized by this chapter and shall send a copy of the notice to the attorney general.  A notice sent under this subsection is a certification of the amount of tax owed and is prima facie evidence of a determination of that amount and of its delinquency.
Added by Acts 1987, 70th Leg., ch. 191, Sec. 1, eff. Sept. 1, 1987.
2023 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 323.303. Sales Tax Permits and Exemption and Resale Certificates

Sec. 323.303.  SALES TAX PERMITS AND EXEMPTION AND RESALE CERTIFICATES.  (a)  Each place of business of a retailer must have a permit issued by the comptroller under Subchapter F, Chapter 151.
(b)  The same sales tax permit, exemption certificate, and resale certificate required by Chapter 151 for the administration and collection of the taxes imposed by that chapter satisfy the requirements of this chapter.  No additional permit or exemption or resale certificate may be required.
(c)  The comptroller may prescribe the form of an exemption certificate for a prior contract exemption 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 323 - County Sales and Use Tax Act › Subchapter D. Administration of Taxes › Section 323.304. Discounts for Prepayment and Tax Collection

Sec. 323.304.  DISCOUNTS FOR PREPAYMENT AND TAX COLLECTION.  All discounts allowed a retailer under Chapter 151 for the collection and prepayment of the taxes under that chapter are allowed and applicable to the taxes collected under this chapter.
Added by Acts 1987, 70th Leg., ch. 191, Sec. 1, eff. Sept. 1, 1987.
2023 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 323.305. Penalties

Sec. 323.305.  PENALTIES.  The penalties provided by Chapter 151 for violations of that chapter apply to violations of this chapter.
Added by Acts 1987, 70th Leg., ch. 191, Sec. 1, eff. Sept. 1, 1987.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.