§ 321.101 Tax Authorized
§ 321.102 Effective Dates: New Tax, Tax Repeal, Boundary Change
§ 321.1025 Annexation to Certain Regional Transportation Authorities
§ 321.103 Sales Tax
§ 321.104 Use Tax
§ 321.1045 Imposition of Sales and Use Tax in Certain Federal Military Installations
§ 321.105 Residential Use of Gas and Electricity
§ 321.1055 Imposition of Fire Control or Crime Control District Tax On the Residential Use of Gas and Electricity
§ 321.106 Fire Control District Tax
§ 321.107 Administration of Local Sales and Use Taxes Imposed by Other Governmental Entities
§ 321.108 Municipal Crime Control and Prevention District Tax
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Terms Used In Texas Tax Code Chapter 321 > Subchapter B - Imposition of Sales and Use Taxes by Municipalities

  • Additional municipal sales and use tax: means only the additional tax authorized by Section Texas Tax Code 321.002
  • Comptroller: means the Comptroller of Public Accounts of the State of Texas. See Texas Tax Code 1.04
  • in writing: includes any representation of words, letters, or figures, whether by writing, printing, or other means. See Texas Government Code 312.011
  • 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.
  • 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
  • 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
  • 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
  • Population: means the population shown by the most recent federal decennial census. See Texas Government Code 311.005
  • Property: means real and personal property. See Texas Government Code 311.005
  • United States: includes a department, bureau, or other agency of the United States of America. See Texas Government Code 311.005