§ 505.251 Tax Authorized
§ 505.252 Sales Tax
§ 505.253 Use Tax
§ 505.254 Specification of Tax Rate On Ballot
§ 505.255 Adoption of Tax At Election to Reduce or Abolish Tax for Type a Corporation
§ 505.256 Applicability of Tax Code
§ 505.2565 Limitation On Duration of Tax
§ 505.2566 Election to Reduce or Increase Tax Rate
§ 505.257 Reduction of Tax Within Regional Transportation Authority
§ 505.2575 Limited Sales and Use Tax for Specific Project
§ 505.258 Cessation of Collection of Taxes
§ 505.259 Election Requirement for Certain Municipalities
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Terms Used In Texas Local Government Code Chapter 505 > Subchapter F - Sales and Use Tax

  • Comptroller: means the state comptroller of public accounts. See Texas Government Code 312.011
  • Corporation: A legal entity owned by the holders of shares of stock that have been issued, and that can own, receive, and transfer property, and carry on business in its own name.
  • Jurisdiction: (1) The legal authority of a court to hear and decide a case. Concurrent jurisdiction exists when two courts have simultaneous responsibility for the same case. (2) The geographic area over which the court has authority to decide cases.
  • Municipality: means a general-law municipality, home-rule municipality, or special-law municipality. See Texas Local Government Code 1.005
  • Personal property: All property that is not real property.
  • Property: means real and personal property. See Texas Government Code 311.005
  • Trust account: A general term that covers all types of accounts in a trust department, such as estates, guardianships, and agencies. Source: OCC