Texas Local Government Code - Section 112.035. Occupation Tax Records
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§ 112.035. OCCUPATION TAX RECORDS. (a) The tax
assessor-collector shall collect all occupation taxes owed to the
county without assessment. That officer shall give the person who
pays the tax a written receipt that states the person's name, the
occupation for which the tax is imposed, the period for which the
tax payment is made, and the amounts collected for the state and for
the county.
(b) On payment of the tax, the tax assessor-collector shall:
(1) issue the person a license in the name of the
state, the county, or both, according to the tax that the person
paid, that authorizes the person to engage in the occupation during
the period for which the tax is paid; and
(2) pay into the treasury the amount of the tax
collected for the county.
(c) The tax assessor-collector shall keep an occupation tax
account.
(d) At the end of each month, the tax assessor-collector
shall make two reports. The tax assessor-collector shall mail the
first report, relating to licenses issued on taxes paid to the
state, to the comptroller of public accounts. If authorized by the
comptroller, the report may be submitted electronically instead of
by mail. The tax assessor-collector shall file the second report,
relating to licenses issued on taxes paid to the county, with a
county officer designated by the commissioners court. Each report
must contain the information stated in the receipt for the tax and
shall be dated and signed under the tax assessor-collector's
official seal.
Acts 1987, 70th Leg., ch. 149, § 1, eff. Sept. 1, 1987. Amended
by Acts 2005, 79th Leg., ch. 573, § 1, eff. Sept. 1, 2005.
Section: 112.008 112.009 112.010 112.031 112.032 112.033 112.034 112.035 112.051 112.052 112.053 112.054 113.001 113.002 113.003
Last modified: August 10, 2007
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