Texas Tax Code 191.084 – Report and Tax Payment
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(a) A person subject to the tax shall report the amount received from taxable services during the preceding calendar month.
(b) The comptroller shall prescribe and furnish the form for the report.
Terms Used In Texas Tax Code 191.084
- Comptroller: means the Comptroller of Public Accounts of the State of Texas. See Texas Tax Code 1.04
- Month: means a calendar month. See Texas Government Code 312.011
- Person: includes corporation, organization, government or governmental subdivision or agency, business trust, estate, trust, partnership, association, and any other legal entity. See Texas Government Code 311.005
(c) The person subject to the tax shall pay the tax to the comptroller at the comptroller’s office in Austin on or before the 20th day of each month.