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Texas Tax Code - Chapter 321 Municipal Sales And Use Tax ActLegal Research Home > Texas Lawyer > Tax Code > Texas Tax Code - Chapter 321 Municipal Sales And Use Tax Act This chapter may be cited as the Municipal Sales and Use Tax Act. Added by Acts 1987, 70th Leg., ch. 191, § 1, eff. Sept. ... (a) In this chapter: (1) "Additional municipal sales and use tax" means only the additional tax authorized by Section 321.101(b). (2) "Municipality" includes any incorporated ... 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 ... A reference to a sales tax or a use tax imposed or authorized by this chapter is a reference to both the taxes imposed under ... (a) A municipality may adopt or repeal a sales and use tax authorized by this chapter, other than the additional municipal sales and use tax, ... (a) A tax imposed under this chapter or the repeal of a tax abolished under this chapter takes effect on the first day of the ... (a) A municipality that is wholly or partly located in a county that contains territory within the boundaries of a regional transportation authority created under ... (a) In a municipality that has adopted the tax authorized by Section 321.101(a), there is imposed a tax on the receipts from the sale at ... (a) In a municipality that has adopted the tax authorized by this chapter, there is imposed an excise tax on the use, storage, or other ... (a) There are exempted from the taxes imposed by a municipality under this chapter the sale, production, distribution, lease, or rental of, and the use, ... (a) Subject to an election held in accordance with Chapter 344, Local Government Code, a municipality in which a fire control, prevention, and emergency medical ... The imposition, computation, administration, enforcement, and collection of any local sales and use tax imposed by any other local governmental entity is governed by this ... (a) Each retailer in a municipality that has adopted a tax authorized by this chapter shall add each sales tax imposed by the municipality under ... 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 ... (a) A sale of a taxable item occurs within the municipality in which the sale is consummated. A sale is consummated as provided by this ... (a) In each municipality that has adopted the taxes authorized by this chapter, the taxes imposed by Section 321.104(a) and the tax imposed by Subchapter ... (a) In determining the incidence of the use tax authorized by this chapter the name of the municipality adopting the tax is substituted in Subchapter ... For the purpose of determining the proper sales tax under this chapter and the proper excise tax on the use, storage, or other consumption of ... (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 ... The exemptions provided by Subchapter H, Chapter 151, apply to the taxes authorized by this chapter, except as provided by Section 151.317(b). Added by Acts ... (a) For a period of three years only after the effective date of the tax authorized by Section 321.101(a) in a municipality, the receipts from ... (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 ... (a) There are exempted from the taxes imposed under this chapter the sales within the municipality of telecommunications services unless the application of the exemption ... The comptroller shall administer, collect, and enforce any tax imposed by a municipality under this chapter. The taxes imposed under this chapter and the tax ... (a) The comptroller shall make quarterly reports to a municipality that has adopted the taxes authorized by this chapter if the municipality requests the reports. ... (a) The comptroller on request shall provide to a municipality that has adopted a tax under this chapter and that has a population of not ... (a) If in a territory added to a municipality a retailer erroneously collects an amount as a tax imposed under this chapter before the date ... (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 ... 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 ... 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, ... 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. ... 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 ... 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 ... (a) A municipality acting through its attorney may join as a plaintiff in any suit brought by the attorney general to seek a judgment for ... (a) The comptroller or the attorney general may disapprove of the institution of a suit by a municipality under Section 321.309(b) if: (1) negotiations between ... (a) A judgment in a suit under Section 321.309(b) for or against a taxpayer does not affect a claim against the taxpayer by another municipality ... A municipality that holds a sales and use tax permit issued by the comptroller and that imposes a sales and use tax may retain the ... (a) An election under this chapter is called by the adoption of an ordinance by the governing body of a municipality. (b) The governing body ... (a) After the receipt of a petition for an election under this chapter, the governing body of a municipality shall determine the sufficiency of the ... (a) An election under this chapter to adopt the tax authorized under Section 321.101(a) must be held on the first succeeding uniform election date for ... (a) In an election to adopt the tax, the ballot shall be printed to provide for voting for or against the applicable proposition: "A one ... (a) Within 10 days after an election in which the voters approve of the adoption or abolition of a tax authorized by this chapter, the ... An election under this chapter in a municipality may not be held earlier than one year after the date of any previous election under this ... (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 ... (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) Notwithstanding any provisions of this code or other state law, a municipality may by a combined ballot proposition lower or repeal any dedicated or ... (a) The comptroller shall deposit the taxes collected by the comptroller under this chapter in trust in the separate suspense account of the municipality from ... At least twice during each state fiscal year and at other times as often as feasible, the comptroller shall send to the municipal treasurer or ... Before sending any money to a municipality under this subchapter the comptroller shall deduct two percent of the amount of the taxes collected within the ... (a) The comptroller may retain in the suspense account of a municipality a portion of the municipality's share of the tax collected for the municipality ... Interest earned on all deposits made with the comptroller under Section 321.501, including interest earned from retained suspense accounts, shall be credited to the general ... Except as provided by Section 321.507, the money received by a municipality under this chapter is for the use and benefit of the municipality and ... (a) In each year in which a municipality imposes an additional municipal sales and use tax, if the revenue from the collection of the additional ... (a) A municipality may call and hold an election on the issue of authorizing the municipality to pledge a percentage of the sales and use ... This chapter does not abolish or limit the tax powers of a municipality. Added by Acts 1987, 70th Leg., ch. 191, § 1, eff. Sept. ... Last modified: August 10, 2007 |