Texas Tax Code Title 3, Chapter 323 - County Sales And Use Tax Act

SUBCHAPTER A GENERAL PROVISIONS

• Texas Section 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....
• Texas Section 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...

SUBCHAPTER B IMPOSITION OF SALES AND USE TAXES BY COUNTIES

• Texas Section 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...
• Texas Section 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...
• Texas Section 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...
• Texas Section 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...
• Texas Section 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...

SUBCHAPTER C COMPUTATION OF TAXES

• Texas Section 323.105 - Crime Control District Tax
  (a) Subject to an election held in accordance with the Crime Control and Prevention District Act, a county in which a crime control and prevention...
• Texas Section 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...
• Texas Section 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...
• Texas Section 323.203 - Consummation Of Sale
  (a) A sale of a taxable item occurs within the county in which the sale is consummated. A sale is consummated as provided by this...
• Texas Section 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...
• Texas Section 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...
• Texas Section 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...
• Texas Section 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...
• Texas Section 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...

SUBCHAPTER D ADMINISTRATION OF TAXES

• Texas Section 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...
• Texas Section 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...
• Texas Section 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....
• Texas Section 323.3022 - Tax Information
  (a) In this section, "other local governmental entity" includes any governmental entity created by the legislature that has a limited purpose or function, that has...
• Texas Section 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...
• Texas Section 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...
• Texas Section 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,...
• Texas Section 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....
• Texas Section 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...
• Texas Section 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...
• Texas Section 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...
• Texas Section 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...
• Texas Section 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,...

SUBCHAPTER E TAX ELECTION PROCEDURES

• Texas Section 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...
• Texas Section 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...
• Texas Section 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...
• Texas Section 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...
• Texas Section 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...
• Texas Section 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...
• Texas Section 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...
• Texas Section 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...

SUBCHAPTER F REVENUE DEPOSIT, DISTRIBUTION, AND USE

• Texas Section 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...
• Texas Section 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...
• Texas Section 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...
• Texas Section 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...
• Texas Section 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...
• Texas Section 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...
• Texas Section 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...
• Texas Section 323.510 - Reallocation Of County Or Local Governmental Entity Tax Revenue
  (a) In this section, "local governmental entity" includes any governmental entity created by the legislature that has a limited purpose or function, that has a...

Last modified: September 28, 2016