reglab/statecodes huggingface dataset:
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 323.405. Official Results of Election

Sec. 323.405.  OFFICIAL RESULTS OF ELECTION.  (a)  Within 10 days after an election in which the voters of a county approve of the adoption or abolition of the tax authorized by this chapter, the commissioners court of the county shall, by resolution entered in its minutes of proceedings, declare the results of the election.  A resolution or ordinance under this section must include statements showing:
(1)  the date of the election;
(2)  the proposition on which the vote was held;
(3)  the total number of votes cast for and against the proposition;  and
(4)  the number of votes by which the proposition was approved.
(b)  If the application of the taxes that may be imposed under this chapter is changed by the results of the election, the county judge shall send to the comptroller by United States certified or registered mail a certified copy of the resolution.
Added by Acts 1987, 70th Leg., ch. 191, Sec. 1, eff. Sept. 1, 1987.
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 323.406. Frequency of Election

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

Sec. 323.407.  ELECTION CONTEST:  NOTICE.  (a)  If an election held under this chapter is contested, the contestant shall send to the comptroller by United States certified or registered mail within 10 days after the filing of the contest a notice of contest containing the style of the suit, the date it was filed, its case number, and the name of the court in which the contest is pending.
(b)  A court may not hear an election contest of an election held under this chapter unless the comptroller is notified within the time and in the manner provided by this section.
Added by Acts 1987, 70th Leg., ch. 191, Sec. 1, eff. Sept. 1, 1987.
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 323.408. Election Contest: Delayed Effective Date

Sec. 323.408.  ELECTION CONTEST:  DELAYED EFFECTIVE DATE.  (a)  When the comptroller receives a notice of contest of an election under this chapter, the effective date of the tax or the abolition of a tax is suspended.
(b)  When a final judgment is entered in the election contest, the county judge shall notify the comptroller by United States certified or registered mail and enclose a certified copy of the final judgment.
(c)  If the final judgment in the election contest results in a change in the tax status of the county under this chapter, the tax or the abolition of the tax takes effect as provided by Section 323.102 except that the notice of the final judgment is substituted for the notice of election results prescribed by Section 323.405.
Added by Acts 1987, 70th Leg., ch. 191, Sec. 1, eff. Sept. 1, 1987.
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 F. Revenue Deposit, Distribution, and Use › Section 323.501. Trust Account

Sec. 323.501.  TRUST ACCOUNT.  (a)  The comptroller shall deposit the taxes collected by the comptroller under this chapter in trust in the separate suspense account of the county from which the taxes were collected.
(b)  Repealed by Acts 2003, 78th Leg., ch. 285, Sec. 31(45).
(c)  Repealed by Acts 2003, 78th Leg., ch. 285, Sec. 31(45).
(d)  Repealed by Acts 2003, 78th Leg., ch. 285, Sec. 31(45).
Added by Acts 1987, 70th Leg., ch. 191, Sec. 1, eff. Sept. 1, 1987.  Amended by Acts 1997, 75th Leg., ch. 1423, Sec. 19.126, eff. Sept. 1, 1997;  Acts 2003, 78th Leg., ch. 285, Sec. 31(45), eff. Sept. 1, 2003.
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 F. Revenue Deposit, Distribution, and Use › Section 323.502. Distribution of Trust Funds

Sec. 323.502.  DISTRIBUTION OF TRUST FUNDS.  At least twice during each state fiscal year and at other times as often as feasible, the comptroller shall send to the county treasurer payable to the county the county's share of the taxes collected by the comptroller under this chapter.
Added by Acts 1987, 70th Leg., ch. 191, Sec. 1, eff. Sept. 1, 1987.
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 F. Revenue Deposit, Distribution, and Use › Section 323.503. State's Share

Sec. 323.503.  STATE'S SHARE.  Before sending any money to a county under this subchapter the comptroller shall deduct two percent of the amount of the taxes collected within the county during the period for which a distribution is made as the state's charge for its services under this chapter and shall, subject to premiums payments under Section 323.501(c), credit the money deducted to the general revenue fund.
Added by Acts 1987, 70th Leg., ch. 191, Sec. 1, eff. Sept. 1, 1987.
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 F. Revenue Deposit, Distribution, and Use › Section 323.504. Amounts Retained in Trust Account

Sec. 323.504.  AMOUNTS RETAINED IN TRUST ACCOUNT.  (a)  The comptroller may retain in the suspense account of a county a portion of the county's share of the tax collected for the county under this chapter, not to exceed five percent of the amount remitted to the county.  If the county has abolished the tax, the amount that may be retained may not exceed five percent of the final remittance to the county at the time of the termination of the collection of the tax.
(b)  From the amounts retained in a county's suspense account, the comptroller may make refunds for overpayments to the account and to redeem dishonored checks and drafts deposited to the credit of the account.
(c)  Before the expiration of one year after the effective date of the abolition of a county's tax under this chapter the comptroller shall send to the county the remainder of the money in the county's account and shall close the account.
Added by Acts 1987, 70th Leg., ch. 191, Sec. 1, eff. Sept. 1, 1987.
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 F. Revenue Deposit, Distribution, and Use › Section 323.5041. Interest on Tax Revenue

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

Sec. 323.505.  USE OF TAX REVENUE.  (a)  The money received by a county under this chapter is for the use and benefit of the county and shall be used for the replacement of property tax revenue lost as a result of the adoption of the taxes authorized by this chapter.  Except as provided by Subsection (b), the revenue in excess of the revenue used to replace those property taxes shall be used for the reduction of indebtedness of the county.  After all indebtedness is paid, the excess may be used for any purpose for which county general revenue may be used.  A county may not pledge anticipated revenue from this source to secure the payment of bonds or other indebtedness for a period longer than one year.
(b)  Revenue collected from the tax imposed under this chapter in each of the first three years in which the tax is imposed in the county in excess of the amount determined as provided by Section 26.041(d) for each year shall be deposited in an account to be called the excess sales tax revenue fund.  During those three years, revenue deposited in the excess sales tax revenue fund may be used only if and to the extent that taxes or other revenues of the county are collected in amounts less than anticipated.  After that period, the revenue in the fund may be used for any purpose for which county general revenue may be used.  The fund ceases to exist when all revenue deposited in the fund has been spent.
Added by Acts 1987, 70th Leg., ch. 191, Sec. 1, eff. Sept. 1, 1987.  Amended by Acts 1989, 71st Leg., ch. 2, Sec. 14.18(b), eff. Aug. 28, 1989;  Acts 1991, 72nd Leg., ch. 16, Sec. 17.07, eff. Aug. 26, 1991.
2023 Texas Statutes › Tax Code › Title 3 - Local Taxation › Subtitle C - Local Sales and Use Taxes › Chapter 324 - County Health Services Sales and Use Tax › Subchapter A. General Provisions › Section 324.001. County Sales and Use Tax Act Applicable

Sec. 324.001.  COUNTY SALES AND USE TAX ACT APPLICABLE.  Except to the extent that a provision of this chapter applies, Chapter 323 applies to the tax authorized by this chapter in the same manner as that chapter applies to the tax authorized by that chapter.
Added by Acts 1989, 71st Leg., 1st C.S., ch. 40, Sec. 7, eff. Sept. 1, 1989.
2023 Texas Statutes › Tax Code › Title 3 - Local Taxation › Subtitle C - Local Sales and Use Taxes › Chapter 324 - County Health Services Sales and Use Tax › Subchapter B. Imposition of Tax › Section 324.021. Tax Authorized

Sec. 324.021.  TAX AUTHORIZED.  (a)  A county having a population of 50,000 or less may adopt, increase, decrease, or abolish the sales and use tax authorized by this chapter at an election held in the county.
(b)  A county may not adopt or increase a tax under this chapter if as a result of the adoption of or increase in the tax the combined rate of all sales and use taxes imposed by the county and other political subdivisions of this state having territory in the county would exceed two percent at any location in the county.
(c)  If the voters of a county approve the adoption of or the increase in the tax at an election held on the same election date on which another political subdivision adopts a sales and use tax or approves the increase in the rate of its sales and use tax and as a result the combined rate of all sales and use taxes imposed by the county and other political subdivisions of this state having territory in the county would exceed two percent at any location in the county, the election to adopt a sales and use tax under this chapter or increase the tax has no effect.
Added by Acts 1989, 71st Leg., 1st C.S., ch. 40, Sec. 7, eff. Sept. 1, 1989.
Amended by:
Acts 2005, 79th Leg., Ch. 473 (H.B. 132), Sec. 1, eff. June 17, 2005.
2023 Texas Statutes › Tax Code › Title 3 - Local Taxation › Subtitle C - Local Sales and Use Taxes › Chapter 324 - County Health Services Sales and Use Tax › Subchapter B. Imposition of Tax › Section 324.022. Tax Rate

Sec. 324.022.  TAX RATE.  (a)  The tax authorized by this chapter may be imposed at the rate of one-half, five-eighths, three-fourths, seven-eighths, or one percent.
(b)  The rate may be reduced in one or more increments of one-eighth of one percent to a minimum of one-half of one percent or increased in one or more increments of one-eighth of one percent to a maximum of one percent, or the tax may be abolished.
Added by Acts 1989, 71st Leg., 1st C.S., ch. 40, Sec. 7, eff. Sept. 1, 1989.
Amended by:
Acts 2005, 79th Leg., Ch. 473 (H.B. 132), Sec. 2, eff. June 17, 2005.
2023 Texas Statutes › Tax Code › Title 3 - Local Taxation › Subtitle C - Local Sales and Use Taxes › Chapter 324 - County Health Services Sales and Use Tax › Subchapter B. Imposition of Tax › Section 324.023. Sales and Use Tax Effective Date

Sec. 324.023.  SALES AND USE TAX EFFECTIVE DATE.  (a)  The adoption, increase, decrease, or abolition of the tax takes effect on the first day of the first calendar quarter occurring after the expiration of the first complete calendar quarter occurring after the date on which the comptroller receives a notice of the results of the election.
(b)  If the comptroller determines that an effective date provided by Subsection (a) will occur before the comptroller can reasonably take the action required to begin collecting the tax or to implement the increase, decrease, or abolition of the tax, the effective date may be extended by the comptroller until the first day of the next succeeding calendar quarter.
Added by Acts 1989, 71st Leg., 1st C.S., ch. 40, Sec. 7, eff. Sept. 1, 1989.
Amended by:
Acts 2005, 79th Leg., Ch. 473 (H.B. 132), Sec. 3, eff. June 17, 2005.
2023 Texas Statutes › Tax Code › Title 3 - Local Taxation › Subtitle C - Local Sales and Use Taxes › Chapter 324 - County Health Services Sales and Use Tax › Subchapter C. Tax Election Procedures › Section 324.061. Election Procedure

Sec. 324.061.  ELECTION PROCEDURE.  (a)  An election to adopt, increase, decrease, or abolish the tax authorized by this chapter is called by the adoption of an order by the commissioners court of the county.  The commissioners court shall call an 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 the commissioners court to call the election.
(b)  At an election to adopt the tax, the ballot shall be prepared to permit voting for or against the proposition: "The adoption of a local sales and use tax in (name of county) at the rate of _________ (one-half, five-eighths, three-fourths, seven-eighths, or one, to be inserted as appropriate) percent to provide revenue for health services in the county."
(b-1)  At an election to increase or decrease the tax, the ballot shall be prepared to permit voting for or against the proposition: "The (increase or decrease) of the local sales and use tax in (name of county) to the rate of _________ (one-half, five-eighths, three-fourths, seven-eighths, or one, to be inserted as appropriate) percent to provide revenue for health services in the county."
(c)  At an election to abolish the tax, the ballot shall be prepared to permit voting for or against the proposition: "The abolition of the local health services sales and use tax in (name of county)."
Added by Acts 1989, 71st Leg., 1st C.S., ch. 40, Sec. 7, eff. Sept. 1, 1989.
Amended by:
Acts 2005, 79th Leg., Ch. 473 (H.B. 132), Sec. 4, eff. June 17, 2005.
2023 Texas Statutes › Tax Code › Title 3 - Local Taxation › Subtitle C - Local Sales and Use Taxes › Chapter 324 - County Health Services Sales and Use Tax › Subchapter D. Use of Tax Revenue › Section 324.081. Use of Tax Revenue

Sec. 324.081.  USE OF TAX REVENUE.  Revenue from the tax imposed under this chapter may be used only to provide health services in the county.  The county imposing the tax may allocate all or part of that revenue to:
(1)  a county hospital authority or a hospital district having the same boundaries as the county;  or
(2)  a public health district in which the county participates.
Added by Acts 1989, 71st Leg., 1st C.S., ch. 40, Sec. 7, eff. Sept. 1, 1989.
2023 Texas Statutes › Tax Code › Title 3 - Local Taxation › Subtitle C - Local Sales and Use Taxes › Chapter 325 - County Sales and Use Tax for Landfill and Criminal Detention Center › Subchapter A. General Provisions › Section 325.001. County Sales and Use Tax Act Applicable

Sec. 325.001.  COUNTY SALES AND USE TAX ACT APPLICABLE.  Except to the extent that a provision of this chapter applies, Chapter 323 applies to the tax authorized by this chapter in the same manner as that chapter applies to the tax authorized by that chapter.
Added by Acts 1995, 74th Leg., ch. 39, Sec. 1, eff. May 5, 1995.
2023 Texas Statutes › Tax Code › Title 3 - Local Taxation › Subtitle C - Local Sales and Use Taxes › Chapter 325 - County Sales and Use Tax for Landfill and Criminal Detention Center › Subchapter B. Imposition of Tax › Section 325.021. Tax Authorized

Sec. 325.021.  TAX AUTHORIZED.  (a)  A county having a population of 60,000 or less that borders the Rio Grande containing a municipality with a population of more than 22,000 may adopt or abolish the sales and use tax authorized by this chapter at an election held in the county.
(b)  A county may not adopt a tax under this chapter 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.
(c)  If the voters of a county approve the adoption of the tax at an election held on the same election date on which another political subdivision adopts a sales and use tax or approves the increase in the rate of its sales and use tax and as a result the combined rate of all sales and use taxes imposed by the county and other political subdivisions of this state having territory in the county would exceed two percent at any location in the county, the election to adopt a sales and use tax under this chapter has no effect.
(d)  That portion of the tax collected under this chapter necessary for the operation of the landfill is dedicated solely to that purpose.
(e)  That portion of the tax collected under this chapter necessary for debt services for criminal detention center bonds is dedicated solely to that purpose.
(f)  Any tax collected under this chapter not dedicated under Subsection (d) or (e) shall be used for ad valorem reduction.
(g)  The dedication established under Subsection (d) expires when the landfill is sold or closed.  The dedication established under Subsection (e) expires when the criminal detention center bonds are retired.
(h)  If the commissioners court adopts an order finding that the purposes for which the dedications made under Subsections (d) and (e) have been accomplished, the tax authorized by this chapter is abolished.
Added by Acts 1995, 74th Leg., ch. 39, Sec. 1, eff. May 5, 1995.  Amended by Acts 2001, 77th Leg., ch. 669, Sec. 121, eff. Sept. 1, 2001.
Amended by:
Acts 2011, 82nd Leg., R.S., Ch. 1163 (H.B. 2702), Sec. 119, eff. September 1, 2011.
Acts 2023, 88th Leg., R.S., Ch. 644 (H.B. 4559), Sec. 225, eff. September 1, 2023.
2023 Texas Statutes › Tax Code › Title 3 - Local Taxation › Subtitle C - Local Sales and Use Taxes › Chapter 325 - County Sales and Use Tax for Landfill and Criminal Detention Center › Subchapter B. Imposition of Tax › Section 325.022. Tax Rate

Sec. 325.022.  TAX RATE.  The rate of the tax authorized by this chapter is one-half percent.
Added by Acts 1995, 74th Leg., ch. 39, Sec. 1, eff. May 5, 1995.
2023 Texas Statutes › Tax Code › Title 3 - Local Taxation › Subtitle C - Local Sales and Use Taxes › Chapter 325 - County Sales and Use Tax for Landfill and Criminal Detention Center › Subchapter B. Imposition of Tax › Section 325.023. Sales and Use Tax Effective Date

Sec. 325.023.  SALES AND USE TAX EFFECTIVE DATE.  (a)  The adoption or abolition of the tax takes effect on the first day of the first calendar quarter occurring after the expiration of the first complete calendar quarter occurring after the date on which the comptroller receives a notice of the results of the election.
(b)  If the comptroller determines that an effective date provided by Subsection (a) will occur before the comptroller can reasonably take the action required to begin collecting the tax or to implement the abolition of the tax, the effective date may be extended by the comptroller until the first day of the next succeeding calendar quarter.
Added by Acts 1995, 74th Leg., ch. 39, Sec. 1, eff. May 5, 1995.
2023 Texas Statutes › Tax Code › Title 3 - Local Taxation › Subtitle C - Local Sales and Use Taxes › Chapter 325 - County Sales and Use Tax for Landfill and Criminal Detention Center › Subchapter C. Tax Election Procedures › Section 325.061. Election Procedure

Sec. 325.061.  ELECTION PROCEDURE.  (a)  An election to adopt or abolish the tax authorized by this chapter is called by the adoption of an order by the commissioners court of the county.  The commissioners court may call an election on its own motion or shall call an 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 petition the commissioners court to call the election.  An election under this chapter must be held on the next uniform election date not less than 10 days after the day on which the order calling the election was passed.
(b)  At an election to adopt the tax, the ballot shall be prepared to permit voting for or against the proposition:  "The adoption of a local sales and use tax in (name of county) at the rate of one-half percent to provide revenue for the operation of a county landfill and a criminal detention center."
(c)  At an election to abolish the tax, the ballot shall be prepared to permit voting for or against the proposition:  "The abolition of the sales and use tax for the operation of a county landfill and a criminal detention center in (name of county)."
(d)  The commissioners court shall modify regular election procedures as necessary to hold an election on a day permitted under Subsection (a).
Added by Acts 1995, 74th Leg., ch. 39, Sec. 1, eff. May 5, 1995.
2023 Texas Statutes › Tax Code › Title 3 - Local Taxation › Subtitle C - Local Sales and Use Taxes › Chapter 325 - County Sales and Use Tax for Landfill and Criminal Detention Center › Subchapter D. Use of Tax Revenue › Section 325.081. Use of Tax Revenue

Sec. 325.081.  USE OF TAX REVENUE.  Revenue from the tax imposed under this chapter may be used only to build, operate, or maintain a landfill and a criminal detention center in the county.
Added by Acts 1995, 74th Leg., ch. 39, Sec. 1, eff. May 5, 1995.
2023 Texas Statutes › Tax Code › Title 3 - Local Taxation › Subtitle C - Local Sales and Use Taxes › Chapter 327 - Municipal Sales and Use Tax for Street Maintenance › Section 327.001. Definition

Sec. 327.001.  DEFINITION.  In this chapter, "municipal street" means the entire width of a way held by a municipality in fee or by easement or dedication that has a part open for public use for vehicular travel.  The term does not include a designated state or federal highway or road or a designated county road.
Added by Acts 2001, 77th Leg., ch. 464, Sec. 1, eff. June 11, 2001.
2023 Texas Statutes › Tax Code › Title 3 - Local Taxation › Subtitle C - Local Sales and Use Taxes › Chapter 327 - Municipal Sales and Use Tax for Street Maintenance › Section 327.002. Municipal Sales and Use Tax Act Applicable

Sec. 327.002.  MUNICIPAL SALES AND USE TAX ACT APPLICABLE.  Except to the extent that a provision of this chapter applies, Chapter 321 applies to the tax authorized by this chapter in the same manner as that chapter applies to the tax authorized by that chapter.
Added by Acts 2001, 77th Leg., ch. 464, Sec. 1, eff. June 11, 2001.
2023 Texas Statutes › Tax Code › Title 3 - Local Taxation › Subtitle C - Local Sales and Use Taxes › Chapter 327 - Municipal Sales and Use Tax for Street Maintenance › Section 327.003. Tax Authorized

Sec. 327.003.  TAX AUTHORIZED.  (a)  A municipality may adopt the sales and use tax authorized by this chapter at an election held in the municipality.
(b)  A municipality may not adopt a tax under this chapter or increase the rate of the tax if as a result of the adoption of the tax or the increase in the rate of the tax the combined rate of all sales and use taxes imposed by the municipality and other political subdivisions of this state having territory in the municipality would exceed two percent at any location in the municipality.
(c)  If the voters of a municipality approve the adoption of the tax or the increase in the rate of the tax at an election held on the same election date on which another political subdivision adopts a sales and use tax or approves the increase in the rate of its sales and use tax and as a result the combined rate of all sales and use taxes imposed by the municipality and other political subdivisions of this state having territory in the municipality would exceed two percent at any location in the municipality, the election to adopt a sales and use tax under this chapter has no effect.
Added by Acts 2001, 77th Leg., ch. 464, Sec. 1, eff. June 11, 2001.  Amended by Acts 2003, 78th Leg., ch. 403, Sec. 1, eff. June 20, 2003.
2023 Texas Statutes › Tax Code › Title 3 - Local Taxation › Subtitle C - Local Sales and Use Taxes › Chapter 327 - Municipal Sales and Use Tax for Street Maintenance › Section 327.004. Tax Rate

Sec. 327.004.  TAX RATE.  The tax authorized by this chapter may be imposed at any rate that is an increment of one-eighth of one percent, that the municipality determines is appropriate, and that would not result in a combined rate that exceeds the maximum combined rate prescribed by Section 327.003(b).
Added by Acts 2001, 77th Leg., ch. 464, Sec. 1, eff. June 11, 2001.  Amended by Acts 2003, 78th Leg., ch. 403, Sec. 2, eff. June 20, 2003.
Amended by:
Acts 2015, 84th Leg., R.S., Ch. 1246 (H.B. 157), Sec. 18, eff. September 1, 2015.
2023 Texas Statutes › Tax Code › Title 3 - Local Taxation › Subtitle C - Local Sales and Use Taxes › Chapter 327 - Municipal Sales and Use Tax for Street Maintenance › Section 327.005. Sales and Use Tax Effective Date

Sec. 327.005.  SALES AND USE TAX EFFECTIVE DATE.  (a)  The adoption of the tax or the change in the rate of the tax takes effect on the first day of the first calendar quarter occurring after the expiration of the first complete calendar quarter occurring after the date on which the comptroller receives notice of the results of the election.
(b)  If the comptroller determines that an effective date provided by Subsection (a) will occur before the comptroller can reasonably take the action required to begin collecting the tax, the effective date may be extended by the comptroller until the first day of the next succeeding calendar quarter.
Added by Acts 2001, 77th Leg., ch. 464, Sec. 1, eff. June 11, 2001.  Amended by Acts 2003, 78th Leg., ch. 403, Sec. 3, eff. June 20, 2003.
2023 Texas Statutes › Tax Code › Title 3 - Local Taxation › Subtitle C - Local Sales and Use Taxes › Chapter 327 - Municipal Sales and Use Tax for Street Maintenance › Section 327.006. Election Procedure

Sec. 327.006.  ELECTION PROCEDURE.  (a)  An election to adopt the tax authorized by this chapter is called by the adoption of an ordinance by the governing body of the municipality.
(b)  At an election to adopt the tax, the ballot shall be prepared to permit voting for or against the proposition:  "The adoption of a local sales and use tax in (name of municipality) at the rate of (insert appropriate rate) to provide revenue for maintenance and repair of municipal streets."
Added by Acts 2001, 77th Leg., ch. 464, Sec. 1, eff. June 11, 2001.  Amended by Acts 2003, 78th Leg., ch. 403, Sec. 4, eff. June 20, 2003.
Amended by:
Acts 2015, 84th Leg., R.S., Ch. 1246 (H.B. 157), Sec. 19, eff. September 1, 2015.
2023 Texas Statutes › Tax Code › Title 3 - Local Taxation › Subtitle C - Local Sales and Use Taxes › Chapter 327 - Municipal Sales and Use Tax for Street Maintenance › Section 327.0065. Rate Change

Sec. 327.0065.  RATE CHANGE.  (a)  A municipality that has adopted a sales and use tax under this chapter may by ordinance decrease the rate of the tax in increments of one-eighth of one percent.
(b)  A municipality that has adopted a sales and use tax under this chapter may by ordinance increase the rate of the tax to any rate that is an increment of one-eighth of one percent, that the municipality determines is appropriate, and that would not result in a combined rate that exceeds the maximum combined rate prescribed by Section 327.003(b) if the increase is authorized at an election held in the municipality.
(c)  The ballot for an election to increase the tax shall be printed to permit voting for or against the proposition:  "The adoption of a local sales and use tax in (name of municipality) at the rate of (insert appropriate rate) to provide revenue for maintenance and repair of municipal streets."
Added by Acts 2003, 78th Leg., ch. 403, Sec. 5, eff. June 20, 2003.
Amended by:
Acts 2015, 84th Leg., R.S., Ch. 1246 (H.B. 157), Sec. 20, eff. September 1, 2015.
2023 Texas Statutes › Tax Code › Title 3 - Local Taxation › Subtitle C - Local Sales and Use Taxes › Chapter 327 - Municipal Sales and Use Tax for Street Maintenance › Section 327.008. Use of Tax Revenue

Sec. 327.008.  USE OF TAX REVENUE. Revenue from the tax imposed under this chapter may be used only to maintain and repair municipal streets or sidewalks existing on the date of the election to adopt the tax.
Added by Acts 2001, 77th Leg., ch. 464, Sec. 1, eff. June 11, 2001.
Amended by:
Acts 2015, 84th Leg., R.S., Ch. 385 (H.B. 2853), Sec. 2, eff. June 10, 2015.
2023 Texas Statutes › Tax Code › Title 3 - Local Taxation › Subtitle D - Local Hotel Occupancy Taxes › Chapter 351 - Municipal Hotel Occupancy Taxes › Subchapter A. Imposition and Collection of Tax › Section 351.002. Tax Authorized

Sec. 351.002.  TAX AUTHORIZED.  (a)  A municipality by ordinance may impose a tax on a person who, under a lease, concession, permit, right of access, license, contract, or agreement, pays for the use or possession or for the right to the use or possession of a room that is in a hotel, costs $2 or more each day, and is ordinarily used for sleeping.
(b)  The price of a room in a hotel does not include the cost of food served by the hotel and the cost of personal services performed by the hotel for the person except for those services related to cleaning and readying the room for use or possession.
(c)  The tax does not apply to a person who is a permanent resident under Section 156.101 of this code.
Added by Acts 1987, 70th Leg., ch. 191, Sec. 1, eff. Sept. 1, 1987.  Amended by Acts 1991, 72nd Leg., ch. 328, Sec. 5, eff. Aug. 26, 1991.
2023 Texas Statutes › Tax Code › Title 3 - Local Taxation › Subtitle D - Local Hotel Occupancy Taxes › Chapter 351 - Municipal Hotel Occupancy Taxes › Subchapter A. Imposition and Collection of Tax › Section 351.0025. Extraterritorial Jurisdiction

Sec. 351.0025.  EXTRATERRITORIAL JURISDICTION.  (a)  A municipality with a population of less than 35,000 by ordinance may impose the tax authorized under Section 351.002 in the municipality's extraterritorial jurisdiction.
(b)  The municipality may not impose a tax under this section if as a result of the adoption the combined rate of state, county, and municipal hotel occupancy taxes in the extraterritorial jurisdiction exceeds 15 percent of the price paid for a room in a hotel.
Added by Acts 1991, 72nd Leg., ch. 328, Sec. 3, eff. Aug. 26, 1991.  Amended by Acts 1993, 73rd Leg., ch. 680, Sec. 2, eff. Sept. 1, 1993.
2023 Texas Statutes › Tax Code › Title 3 - Local Taxation › Subtitle D - Local Hotel Occupancy Taxes › Chapter 351 - Municipal Hotel Occupancy Taxes › Subchapter A. Imposition and Collection of Tax › Section 351.003. Tax Rates

Sec. 351.003.  TAX RATES.  (a)  Except as provided by this section, the tax authorized by this chapter may be imposed at any rate not to exceed seven percent of the price paid for a room in a hotel.
(b)  The rate in an eligible central municipality may not exceed nine percent of the price paid for a room.  This subsection does not apply to a municipality to which Section 351.106 applies or to an eligible central municipality with a population of less than 440,000.
(c)  The rate in a municipality that borders on the Gulf of Mexico and has a population of more than 250,000 or in a municipality with a population of less than 5,000 adjacent to a home-rule city with a population of less than 80,000 may not exceed nine percent of the price paid for a room.
(d)  The rate in an eligible barrier island coastal municipality may not exceed 8-1/2 percent of the price paid for a room.
(e)  The rate in a municipality that has a population of more than 95,000 and is in a county that borders Lake Palestine and has a population of more than 200,000 may not exceed nine percent of the price paid for a room.  The municipality shall allocate for the construction, expansion, maintenance, or operation of convention center facilities all revenue received by the municipality that is derived from the application of the tax at a rate of more than seven percent of the price paid for a room in a hotel.
(f)  The rate in a municipality that has a population of at least 80,000 and is partly located in a county that borders the State of Louisiana and has a population of at least 60,000 may not exceed nine percent of the price paid for a room.  The municipality shall allocate for the construction, expansion, maintenance, or operation of convention center facilities all revenue received by the municipality that is derived from the application of the tax at a rate of more than seven percent of the price paid for a room in a hotel.
Added by Acts 1987, 70th Leg., ch. 191, Sec. 1, eff. Sept. 1, 1987.  Amended by Acts 1989, 71st Leg., ch. 2, Sec. 14.23(a), eff. Aug. 28, 1989;  Acts 1993, 73rd Leg., ch. 620, Sec. 2, eff. Aug. 30, 1993;  Acts 1999, 76th Leg., ch. 825, Sec. 1, eff. June 18, 1999;  Acts 2001, 77th Leg., ch. 1308, Sec. 2, eff. June 16, 2001;  Acts 2003, 78th Leg., ch. 247, Sec. 2, eff. Sept. 1, 2003;  Acts 2003, 78th Leg., ch. 382, Sec. 1, 3, eff. June 18, 2003.
Amended by:
Acts 2009, 81st Leg., R.S., Ch. 1220 (S.B. 1247), Sec. 2, eff. September 1, 2009.
Acts 2009, 81st Leg., R.S., Ch. 1271 (H.B. 1324), Sec. 2, eff. June 19, 2009.
Acts 2011, 82nd Leg., R.S., Ch. 751 (H.B. 1315), Sec. 2, eff. June 17, 2011.
Acts 2011, 82nd Leg., R.S., Ch. 888 (S.B. 349), Sec. 1, eff. June 17, 2011.
2023 Texas Statutes › Tax Code › Title 3 - Local Taxation › Subtitle D - Local Hotel Occupancy Taxes › Chapter 351 - Municipal Hotel Occupancy Taxes › Subchapter A. Imposition and Collection of Tax › Section 351.0041. Collection Procedures on Purchase of Hotel

Sec. 351.0041.  COLLECTION PROCEDURES ON PURCHASE OF HOTEL.  (a)  If a person who is liable for the payment of a tax under this chapter is the owner of a hotel and sells the hotel, the successor to the seller or the seller's assignee shall withhold an amount of the purchase price sufficient to pay the amount due until the seller provides a receipt by a person designated by the municipality to provide the receipt showing that the amount has been paid or a certificate showing that no tax is due.
(b)  The purchaser of a hotel who fails to withhold an amount of the purchase price as required by this section is liable for the amount required to be withheld to the extent of the value of the purchase price.
(c)  The purchaser of a hotel may request that the person designated by the municipality to provide a receipt under Subsection (a) issue a certificate stating that no tax is due or issue a statement of the amount required to be paid before a certificate may be issued.  The person designated by the municipality shall issue the certificate or statement not later than the 60th day after the date that the person receives the request.
(d)  If the person designated by the municipality to provide a receipt under Subsection (a) fails to issue the certificate or statement within the period provided by Subsection (c), the purchaser is released from the obligation to withhold the purchase price or pay the amount due.
Added by Acts 1991, 72nd Leg., ch. 328, Sec. 1, eff. Aug. 26, 1991.
2023 Texas Statutes › Tax Code › Title 3 - Local Taxation › Subtitle D - Local Hotel Occupancy Taxes › Chapter 351 - Municipal Hotel Occupancy Taxes › Subchapter A. Imposition and Collection of Tax › Section 351.0042. Interest on Delinquent Tax

Sec. 351.0042.  INTEREST ON DELINQUENT TAX.  (a)  A person who fails to pay a tax due under this chapter is liable to the municipality for interest on the unpaid amount at the greater of the rate provided by Section 111.060(b) or the rate imposed by the municipality on January 1, 2013.
(b)  Interest under this section accrues from the first day after the date due until the tax is paid.
Added by Acts 2013, 83rd Leg., R.S., Ch. 944 (H.B. 1724), Sec. 2, eff. September 1, 2013.
2023 Texas Statutes › Tax Code › Title 3 - Local Taxation › Subtitle D - Local Hotel Occupancy Taxes › Chapter 351 - Municipal Hotel Occupancy Taxes › Subchapter A. Imposition and Collection of Tax › Section 351.005. Reimbursement for Expenses of Tax Collection and Use of Electronic Tax Administration System

Sec. 351.005.  REIMBURSEMENT FOR EXPENSES OF TAX COLLECTION AND USE OF ELECTRONIC TAX ADMINISTRATION SYSTEM.  (a)  A municipality may permit a person who is required to collect and pay over to the municipality the tax authorized by this chapter to withhold not more than one percent of the amount of the tax collected and required to be reported as reimbursement to the person for the cost of collecting the tax.
(b)  If a municipality uses revenue derived from the tax authorized by this chapter to create, maintain, operate, or administer an electronic tax administration system as authorized by Section 351.1012, the municipality shall permit a person who is required to collect and pay over to the municipality the tax authorized by this chapter to withhold not more than one percent of the amount of the tax collected and required to be reported as reimbursement to the person for the cost of collecting the tax.
(c)  The municipality may provide that the reimbursement provided or required by this section be forfeited because of a failure to pay the tax or to file a report as required by the municipality.
Added by Acts 1987, 70th Leg., ch. 191, Sec. 1, eff. Sept. 1, 1987.
Amended by:
Acts 2015, 84th Leg., R.S., Ch. 1255 (H.B. 1905), Sec. 22(c), eff. September 1, 2015.
Acts 2017, 85th Leg., R.S., Ch. 785 (H.B. 2445), Sec. 4, eff. June 15, 2017.
2023 Texas Statutes › Tax Code › Title 3 - Local Taxation › Subtitle D - Local Hotel Occupancy Taxes › Chapter 351 - Municipal Hotel Occupancy Taxes › Subchapter A. Imposition and Collection of Tax › Section 351.006. Exemption

Sec. 351.006.  EXEMPTION.  (a)  A United States governmental entity described in Section 156.103(a) is exempt from the payment of tax authorized by this chapter.
(b)  A state governmental entity described in Section 156.103(b) shall pay the tax imposed by this chapter but is entitled to a refund of the tax paid.
(c)  A person who is described by Section 156.103(d) is exempt from the payment of the tax authorized by this chapter.
(d)  A person who is described by Section 156.103(c) shall pay the tax imposed by this chapter but the state governmental entity with whom the person is associated is entitled to a refund of the tax paid.
(e)  To receive a refund of tax paid under this chapter, the governmental entity entitled to the refund must file a refund claim on a form provided by the municipality and containing the information required by the municipality.  The comptroller by rule shall prescribe the form that must be used and the information that must be provided.
(f)  A governmental entity may file a refund claim with the municipality under this chapter only for each calendar quarter for all reimbursements accrued during that quarter.  The municipality may adopt an ordinance to enforce this section.
(g)  The right to use or possess a room in a hotel is exempt from taxation under this chapter if the person required to collect the tax receives, in good faith from a guest, an exemption certificate stating qualification for an exemption provided in Subsection (c).  The exemption must be supported by the documentation required under rules adopted by the comptroller and the municipality.
Added by Acts 1989, 71st Leg., ch. 504, Sec. 2, eff. Sept. 1, 1989.  Amended by Acts 1995, 74th Leg., ch. 454, Sec. 6, eff. Sept. 1, 1995;  Acts 1999, 76th Leg., ch. 1467, Sec. 2.72, eff. Oct. 1, 1999;  Acts 2003, 78th Leg., ch. 209, Sec. 87, eff. Oct. 1, 2003.
2023 Texas Statutes › Tax Code › Title 3 - Local Taxation › Subtitle D - Local Hotel Occupancy Taxes › Chapter 351 - Municipal Hotel Occupancy Taxes › Subchapter A. Imposition and Collection of Tax › Section 351.007. Preexisting Contracts

Sec. 351.007.  PREEXISTING CONTRACTS. (a) If a municipality increases the rate of the tax authorized by this chapter, the increased tax rate does not apply to the tax imposed on the use or possession, or the right to the use or possession, of a room under a contract that was executed before the date the increased rate takes effect and that provides for the payment of the tax at the rate in effect when the contract was executed, unless the contract is subject to change or modification by reason of the tax rate increase.
(b)  This subsection applies only to a contract that provides for the payment of one or more taxes imposed on the use or possession, or the right to the use or possession, of a room that is in a hotel, including a tax authorized by Chapter 156  or 352 of this code or by Subchapter H, Chapter 334, Local Government Code.  If a municipality adopts an ordinance imposing a tax under this chapter that is not imposed at any rate before the effective date of the tax prescribed by the ordinance, the imposition of the tax does not apply to the use or possession, or the right to the use or possession, of a room under a contract executed before the date the imposition of the tax takes effect, unless the contract is subject to change or modification by reason of the imposition of the new tax.
(c)  The tax rate applicable to the use or possession, or the right to the use or possession, of a room under a contract described by Subsection (a) is the rate in effect when the contract was executed. Notwithstanding Section 351.002(a), no tax is imposed under this chapter on the use or possession, or the right to the use or possession, of a room under a contract described by Subsection (b).
Added by Acts 1989, 71st Leg., ch. 1110, Sec. 3, eff. Oct. 1, 1989.
Amended by:
Acts 2017, 85th Leg., R.S., Ch. 267 (H.B. 1896), Sec. 3, eff. September 1, 2017.
2023 Texas Statutes › Tax Code › Title 3 - Local Taxation › Subtitle D - Local Hotel Occupancy Taxes › Chapter 351 - Municipal Hotel Occupancy Taxes › Subchapter A. Imposition and Collection of Tax › Section 351.008. Concurrent State Tax Delinquency

Sec. 351.008.  CONCURRENT STATE TAX DELINQUENCY.  (a)  If, as a result of an audit conducted under Section 351.004, a municipality obtains documentation or other information showing a failure to collect or pay when due both the tax imposed by this chapter and the tax imposed by Chapter 156 on a person who pays for the right to occupy a room or space in a hotel, the municipality shall notify and submit the relevant information to the comptroller.
(b)  The comptroller shall review the information submitted by a municipality under Subsection (a) and determine whether to proceed with collection and enforcement efforts.  If the information results in the collection of a delinquent tax under Chapter 156 and the assessment has become administratively final, the comptroller shall distribute a percentage of the amount collected to the municipality as provided by Section 156.2513 to defray the cost of the municipal audit.
Added by Acts 2011, 82nd Leg., R.S., Ch. 1152 (H.B. 2048), Sec. 3, eff. September 1, 2011.
2023 Texas Statutes › Tax Code › Title 3 - Local Taxation › Subtitle D - Local Hotel Occupancy Taxes › Chapter 351 - Municipal Hotel Occupancy Taxes › Subchapter A. Imposition and Collection of Tax › Section 351.009. Annual Report to Comptroller

Sec. 351.009.  ANNUAL REPORT TO COMPTROLLER.  (a)  Not later than March 1 of each year, a municipality that imposes the tax authorized by this chapter shall report to the comptroller:
(1)  the rate of:
(A)  the tax imposed by the municipality under this chapter; and
(B)  if applicable, the tax imposed by the municipality under Subchapter H, Chapter 334, Local Government Code;
(2)  the amount of revenue collected during the municipality's preceding fiscal year from:
(A)  the tax imposed by the municipality under this chapter; and
(B)  if applicable, the tax imposed by the municipality under Subchapter H, Chapter 334, Local Government Code;
(3)  the amount and percentage of the revenue described by Subdivision (2)(A) allocated by the municipality to each use authorized by this chapter for which the municipality used the revenue during the municipality's preceding fiscal year, stated separately as an amount and percentage for each applicable use; and
(4)  the total amount of any revenue described by Subdivision (2)(A) collected in any preceding fiscal year of the municipality that has not yet been spent by the municipality and the amount of that unexpended revenue, if any, that remains in the municipality's possession in the fiscal year in which the report is due.
(b)  The municipality must make the report required by this section by submitting the report to the comptroller on a form prescribed by the comptroller.
(c)  The comptroller shall prescribe the form a municipality must use for the report required to be submitted under this section.
(d)  A municipality that is required to make a report to the comptroller under this section may use a portion of the revenue described by Subsection (a)(2)(A) for the costs incurred by the municipality in making and submitting the report.  The amount of revenue a municipality may use each year for the purpose authorized by this subsection may not exceed:
(1)  $1,000 if the municipality has a population of less than 10,000; or
(2)  $2,500 if the municipality has a population of 10,000 or more.
(e)  The comptroller may adopt rules necessary to administer this section.
Added by Acts 2017, 85th Leg., R.S., Ch. 420 (S.B. 1221), Sec. 1, eff. June 1, 2017.
Amended by:
Acts 2023, 88th Leg., R.S., Ch. 357 (S.B. 1420), Sec. 2, eff. June 2, 2023.
Acts 2023, 88th Leg., R.S., Ch. 643 (H.B. 3727), Sec. 2, eff. June 12, 2023.
2023 Texas Statutes › Tax Code › Title 3 - Local Taxation › Subtitle D - Local Hotel Occupancy Taxes › Chapter 351 - Municipal Hotel Occupancy Taxes › Subchapter B. Use and Allocation of Revenue › Section 351.1012. Electronic Tax Administration System

Sec. 351.1012.  ELECTRONIC TAX ADMINISTRATION SYSTEM.  (a)  Notwithstanding any other provision of this chapter, a municipality may spend each year not more than the lesser of one percent or $75,000 of the revenue derived from the tax authorized by this chapter during that year for the creation, maintenance, operation, and administration of an electronic tax administration system.  A municipality may not use revenue the municipality is authorized to spend under this subsection to conduct an audit.
(b)  A municipality may contract with a third party to assist in the creation, maintenance, operation, or administration of the electronic tax administration system.
Added by Acts 2015, 84th Leg., R.S., Ch. 1255 (H.B. 1905), Sec. 22(d), eff. September 1, 2015.
Amended by:
Acts 2017, 85th Leg., R.S., Ch. 785 (H.B. 2445), Sec. 7, eff. June 15, 2017.