Texas Tax Code Title 2, Chapter 182 - Miscellaneous Gross Receipts Taxes

SUBCHAPTER B UTILITY COMPANIES

• Texas Section 182.021 - Definitions
  In this subchapter: (1) "Utility company" means a person: (A) who owns or operates a gas or water works, or water plant used for local...
• Texas Section 182.022 - Imposition And Rate Of Tax
  (a) A tax is imposed on each utility company located in an incorporated city or town having a population of more than 1,000, according to...
• Texas Section 182.023 - Payment Of Tax
  Only one utility company pays the tax on a commodity. If the commodity is produced by one utility company and distributed by another, the distributor...
• Texas Section 182.024 - Political Subdivisions
  No city or other political subdivision of this state may impose an occupation tax or charge of any sort on a utility company taxed under...
• Texas Section 182.025 - Charges By A City
  (a) An incorporated city or town may make a reasonable lawful charge for the use of a city street, alley, or public way by a...
• Texas Section 182.026 - Subchapter Not Applicable
  (a) This subchapter does not apply to a utility company owned and operated by a city, town, county, water improvement district, or conservation district. (b)...

SUBCHAPTER E TAX COLLECTIONS AND BUSINESS PERMITS

• Texas Section 182.027 - No Exemption
  Notwithstanding anything to the contrary in Chapter 161, Utilities Code, this subchapter applies to a retail electric provider as defined in Section 31.002(17), Utilities Code,...
• Texas Section 182.081 - Reports
  (a) A person required to pay a tax under this chapter shall report to the comptroller on the last day of January, April, July, and...
• Texas Section 182.082 - Tax Payments: Due Date
  Except as provided in Section 182.083 of this code, the taxes imposed by this chapter are due and payable to the comptroller on the last...
• Texas Section 182.083 - Payment Of Tax If Business Begun After Beginning Of Quarter
  (a) Except as provided in Subsection (b) of this section, if a person taxed under this chapter begins business on or after the first day...
• Texas Section 182.084 - Additional Reports
  The comptroller may require a person required to report under this chapter to supply additional or supplemental reports containing information necessary to compute the tax...
• Texas Section 182.085 - Forms
  The comptroller shall prepare forms for use in making the reports required by this chapter. Acts 1981, 67th Leg., p. 1718, ch. 389, Sec. 1,...
• Texas Section 182.086 - Permit Required; Form Of Permit
  (a) Each person taxed under this chapter must have a permit to transact business. (b) The comptroller shall issue the permit in a form prescribed...
• Texas Section 182.087 - Application And Issuance Of Permit
  (a) The comptroller shall prescribe the form of the application for the permit to transact business. (b) The application must show: (1) to the satisfaction...

SUBCHAPTER F PENALTIES

• Texas Section 182.088 - Suspension Of Permit
  (a) If taxes due under this chapter are not paid before the expiration of 30 days after the due date, the comptroller shall mail a...
• Texas Section 182.102 - Penalty For Failure To File Report Or To Pay Tax
  (a) A person who fails to file a report as required by this chapter or who fails to pay a tax imposed by this chapter...
• Texas Section 182.103 - Suits
  (a) The attorney general shall bring suits to collect penalties under this chapter. (b) The courts of Travis County have concurrent jurisdiction of a violation...

SUBCHAPTER G NATURE AND ALLOCATION OF TAX

• Texas Section 182.104 - Transacting Business Without A Permit: Penalty
  (a) A person commits an offense if the person is required by Section 182.086 of this code to have a permit and the person transacts...
• Texas Section 182.121 - Nature Of Tax
  A tax imposed by this chapter is an occupation tax. Acts 1981, 67th Leg., p. 1719, ch. 389, Sec. 1, eff. Jan. 1, 1982. Text...
• Texas Section 182.122 - Allocation Of Tax
  (a) Revenues collected under this chapter are allocated: (1) one-fourth to the foundation school fund; and (2) three-fourths to the general revenue fund. (b) The...
• Texas Section 182.122 - Allocation Of Tax
  Revenues collected under this chapter are allocated: (1) one-fourth to the foundation school fund; and (2) three-fourths to the general revenue fund. Acts 1981, 67th...

Last modified: September 28, 2016