Terms Used In Texas Tax Code Chapter 321 - Municipal Sales and Use Tax Act

• Additional municipal sales and use tax: means only the additional tax authorized by Section Texas Tax Code 321.002
• Assets: (1) The property comprising the estate of a deceased person, or (2) the property in a trust account.
• Collector: means the officer or employee responsible for collecting property taxes for a taxing unit by whatever title he is designated. See Texas Tax Code 1.04
• Comptroller: means the Comptroller of Public Accounts of the State of Texas. See Texas Tax Code 1.04
• Discovery: Lawyers' examination, before trial, of facts and documents in possession of the opponents to help the lawyers prepare for trial.
• Fiscal year: The fiscal year is the accounting period for the government. For the federal government, this begins on October 1 and ends on September 30. The fiscal year is designated by the calendar year in which it ends; for example, fiscal year 2006 begins on October 1, 2005 and ends on September 30, 2006.
• in writing: includes any representation of words, letters, or figures, whether by writing, printing, or other means. See Texas Government Code 312.011
• kiosk: means a small stand-alone area or structure that:
  (i) is used solely to display merchandise or to submit orders for taxable items from a data entry device, or both;
  (ii) is located entirely within a location that is a place of business of another retailer, such as a department store or shopping mall; and
  (iii) at which taxable items are not available for immediate delivery to a customer. See Texas Tax Code 321.002
• Lease: A contract transferring the use of property or occupancy of land, space, structures, or equipment in consideration of a payment (e.g., rent). ^{Source: OCC}
• Liabilities: The aggregate of all debts and other legal obligations of a particular person or legal entity.
• Month: means a calendar month. See Texas Government Code 312.011
• most recent federal census: means the United States decennial census immediately preceding the action in question. See Texas Government Code 312.011
• Municipality: includes any incorporated city, town, or village. See Texas Tax Code 321.002
• Obligation: An order placed, contract awarded, service received, or similar transaction during a given period that will require payments during the same or a future period.
• Place of business of the retailer: means an established outlet, office, or location operated by the retailer or the retailer's agent or employee for the purpose of receiving orders for taxable items and includes any location at which three or more orders are received by the retailer during a calendar year. See Texas Tax Code 321.002
• Plaintiff: The person who files the complaint in a civil lawsuit.
• Precedent: A court decision in an earlier case with facts and law similar to a dispute currently before a court. Precedent will ordinarily govern the decision of a later similar case, unless a party can show that it was wrongly decided or that it differed in some significant way.
• Remainder: An interest in property that takes effect in the future at a specified time or after the occurrence of some event, such as the death of a life tenant.
• Succeeding: means immediately following. See Texas Government Code 312.011
• Venue: The geographical location in which a case is tried.