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§§ 191.041 TAX TAX, 191.042 TAX. Repealed. , 191.041 TAX (2020)

§§ 191.041 TAX TAX, 191.042 TAX. Repealed. Repealed. Repealed by Acts 1983, 68th Leg., p. 4769, ch. 840, § 1, eff. Aug. 29,1983

§§ 182.041 TAX TAX, 182.042 TAX. Repealed. , 182.041 TAX (2020)

§§ 182.041 TAX TAX, 182.042 TAX. Repealed. Repealed. Repealed by Acts 1985, 69th Leg., ch. 31, § 3, eff. Aug. 26, 1985

§§ 157.101 TAX TAX, 157.102 TAX. Repealed. , 157.101 TAX (2020)

§§ 157.101 TAX TAX, 157.102 TAX. Repealed. Repealed Repealed by Acts 1995, 74th Leg., ch. 705, § 31(b), eff. Sept. 1,1997

§§ 211.260 TAX TAX, 211.261 TAX. Renumbered , 211.260 TAX (2020)

§§ 211.260 TAX TAX, 211.261 TAX. Renumbered Renumbered.

§§ 171.156 TAX TAX, 171.157 TAX. Repealed. , 171.156 TAX (2020)

§§ 171.156 TAX TAX, 171.157 TAX. Repealed. Repealed. Repealed by Acts 1993, 73rd Leg., ch. 546, § 12, eff. Jan. 1, 1994

§ 159.101 TAX. Tax Imposed; Rate of Tax , 159.101 TAX (2020)

§ 159.101 TAX. Tax Imposed; Rate of Tax (a) A tax is imposed on the possession, purchase, acquisition, importation, manufacture, or production by a dealer of a taxable taxable substance on which the tax has not previously been paid.

Tax 102.40 "Tax Appeals" , Tax 102.40 (2020)

Tax 102.40 "Tax Appeals" "Tax Appeals" means any appeal from any state or local tax. . #7152, eff 12-10-99 (formerly Tax 101.34); ss by 8985, eff 9-24-07 (from Tax 102.38)

Tax 8.01 Tax liability. , Tax 8.01 (2020)

Tax 8.01 Tax liability. (1) PURPOSE. This section clarifies the tax liability on all sales of intoxicating liquor shipped into Wisconsin, including foreign country imports. All intoxicating liquor, including wine, shipped to a permittee located in Wisconsin shall be sold with the occupational tax imposed under s. 139.03, Stats

§ 33.23 TAX. Tax Warrant , 33.23 TAX (2020)

§ 33.23 TAX. Tax Warrant (a) A tax warrant shall direct a peace officer in the county and the collector to seize as much of the person's personal property as may The person against whom a tax warrant is issued or another person having possession of property of the person against whom a tax warrant is issued shall

§ 202.302 TAX. Tax Lien , 202.302 TAX (2020)

§ 202.302 TAX. Tax Lien The state has a prior and preferred lien for the amount of the taxes, penalties, and interest imposed by this chapter on: (1) the oil to which the tax applies that is possessed by the producer, first purchaser, or subsequent purchaser; (2) the leasehold interest, oil rights, the value of

§ 152.064 TAX. Tax Receipts , 152.064 TAX (2020)

§ 152.064 TAX. Tax Receipts (a) The comptroller shall prescribe the form of a tax receipt to be issued to a person paying a tax imposed by this chapter. (b) The tax assessor-collector of each county shall: (1) issue a receipt to the person paying a tax imposed by this chapter; and (2) send a copy of the

§ 181.001 TAX. Tax Imposed , 181.001 TAX (2020)

§ 181.001 TAX. Tax Imposed (a) A tax is imposed on a person who: (1) manufactures or produces cement in, or imports cement into, the state; and (2) distributes (b) The tax is computed on the amount of cement distributed, sold, or used by the person for the first time in intrastate commerce.

§ 171.0011 TAX. Additional Tax , 171.0011 TAX (2020)

§ 171.0011 TAX. subject to the tax imposed under this chapter. to the tax imposed under this chapter.

§ 327.003 TAX. Tax Authorized , 327.003 TAX (2020)

§ 327.003 TAX. Tax Authorized (a) A municipality may adopt the sales and use tax authorized by this chapter at an election held in the municipality. (b) A municipality may not adopt a tax under this chapter or increase the rate of the tax if as a result of the adoption of the tax or the increase in

§ 203.002 TAX. Tax Imposed , 203.002 TAX (2020)

§ 203.002 TAX. Tax Imposed There is imposed a tax on each producer of sulphur. Acts 1981, 67th Leg., p. 1744, ch. 389, § 1, eff.

§ 181.201 TAX. Occupation Tax , 181.201 TAX (2020)

§ 181.201 TAX. Occupation Tax The tax imposed by this chapter is an occupation tax. Acts 1981, 67th Leg., p. 1713, ch. 389, § 1, eff.

§ 32.01 TAX. Tax Lien , 32.01 TAX (2020)

§ 32.01 TAX. Tax Lien (a) On January 1 of each year, a tax lien attaches to property to secure the payment of all taxes, penalties, and interest ultimately imposed The lien exists in favor of each taxing unit having power to tax the property.

§ 202.051 TAX. Tax Imposed , 202.051 TAX (2020)

§ 202.051 TAX. Tax Imposed There is imposed a tax on the production of oil. Acts 1981, 67th Leg., p. 1737, ch. 389, § 1, eff. Jan. 1, 1982.

§ 201.058 TAX Tax Exemptions , 201.058 TAX (2020)

§ 201.058 TAX Tax Exemptions (a) The exemptions described by Sections 202.056, 202.057, and 202.060 apply to the taxes imposed by this chapter as or lease that has been released into the air for 12 months or more pursuant to the rules of the commission shall be entitled to an exemption from the tax

§ 323.103 TAX. Sales Tax , 323.103 TAX (2020)

§ 323.103 TAX. 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 of taxable

§ 202.351 TAX. Occupation Tax , 202.351 TAX (2020)

§ 202.351 TAX. Occupation Tax The tax imposed by this chapter is an occupation tax. Acts 1981, 67th Leg., p. 1743, ch. 389, § 1, eff.

§ 158.051 TAX. Tax Imposed , 158.051 TAX (2020)

§ 158.051 TAX. Tax Imposed A tax is imposed on the initial sale in this state of every new manufactured home at the rate of five percent of the amount of the sales

§ 160.022 TAX. Use Tax , 160.022 TAX (2020)

§ 160.022 TAX. Use Tax (a) A use tax is imposed on a taxable boat or motor purchased at retail outside this state and used in this state or brought into this state (b) The tax rate is 6 1/4 percent of the total consideration. Added by Acts 1991, 72nd Leg., 1st C.S., ch. 5, § 7.01, eff. Oct. 1, 1991.

§ 31.08 TAX. Tax Certificate , 31.08 TAX (2020)

§ 31.08 TAX. , interest, and any known costs and expenses under Section 33.48 due the unit on a property according to the unit's current tax records. The person who was liable for the tax for the year the tax was imposed or the property was omitted remains personally liable for the tax and for any penalties

§ 31.075 TAX. Tax Receipt , 31.075 TAX (2020)

§ 31.075 TAX. value and the amount of tax imposed by the unit on the property in one or more tax years for which the information is requested, the tax rate for each of those tax years, and the amount of tax paid in each of those years.

§ 211.055 TAX. Maximum Tax , 211.055 TAX (2020)

§ 211.055 TAX. Maximum Tax The amount of tax imposed by this chapter may not exceed the amount of the imposed under Section 2001, Internal Revenue Code, reduced by

§ 325.022 TAX. Tax Rate , 325.022 TAX (2020)

§ 325.022 TAX. Tax Rate The rate of the tax authorized by this chapter is one-half percent. Added by Acts 1995, 74th Leg., ch. 39, § 1, eff.

§ 321.104 TAX. Use Tax , 321.104 TAX (2020)

§ 321.104 TAX. Use Tax (a) In a municipality that has adopted the tax authorized by this chapter, there is imposed an excise tax on the use, storage, or other consumption The rate of the excise tax is the same as the rate of the sales tax portion of the tax and is applied to the sales price of the taxable items.

§ 321.101 TAX. Tax Authorized , 321.101 TAX (2020)

§ 321.101 TAX. Tax Authorized (a) A municipality may adopt or repeal a sales and use tax authorized by this chapter, other than the additional municipal sales and use tax, at an election in which a majority of the qualified voters of the municipality approve the adoption or repeal of the tax.

§ 191.083 TAX. Tax Rate , 191.083 TAX (2020)

§ 191.083 TAX. Tax Rate The rate of the tax imposed by this subchapter is 2.42 percent of the gross amount received for service after deduction for the reasonable

§ 323.101 TAX Tax Authorized , 323.101 TAX (2020)

§ 323.101 TAX Tax Authorized (a) A qualified county may adopt or repeal the county sales and use tax authorized by this chapter at an election in (d) A county may not adopt a sales and use tax under this section if as a result of the adoption of the tax the combined rate of all sales and use taxes territory in the county adopts a sales and use tax or an additional sales and use tax and as a result the combined rate of all sales and use taxes imposed

§ 325.021 TAX Tax Authorized , 325.021 TAX (2020)

§ 325.021 TAX Tax Authorized (a) A county having a population of 55,000 or less that borders the Rio Grande containing a municipality with a population (b) A county may not adopt a tax under this chapter if as a result of the adoption of the tax the combined rate of all sales and use taxes imposed by the a sales and use tax or approves the increase in the rate of its sales and use tax and as a result the combined rate of all sales and use taxes imposed

§ 352.003 TAX Tax Rates , 352.003 TAX (2020)

§ 352.003 TAX Tax Rates (a) Except as provided by this section the tax authorized by this chapter may be imposed at any rate not to exceed seven percent (e) The tax rate in a county authorized to impose the tax under Section 352.002(a)(6) and that has a population of less than 40,000 and adjoins the most If a municipality in the county imposes a tax under Chapter 351, the county may impose the tax on a hotel to which the municipal tax applies at a rate

§ 156.051 TAX. Tax Imposed , 156.051 TAX (2020)

§ 156.051 TAX. Tax Imposed (a) A tax is imposed on a person who, under a lease, concession, permit, right of access, license, contract, or agreement, pays for the

§ 201.051 TAX. Tax Imposed , 201.051 TAX (2020)

§ 201.051 TAX. Tax Imposed There is imposed a tax on each producer of gas. Acts 1981, 67th Leg., p. 1729, ch. 389, § 1, eff. Jan. 1, 1982.

§ 351.002 TAX. Tax Authorized , 351.002 TAX (2020)

§ 351.002 TAX. Tax Authorized (a) A municipality by ordinance may impose a tax on a person who, under a lease, concession, permit, right of access, license, contract (c) The tax does not apply to a person who is a permanent resident under Section 156.101 of this code.

§ 321.103 TAX. Sales Tax , 321.103 TAX (2020)

§ 321.103 TAX. Sales Tax (a) In a municipality that has adopted the tax authorized by Section 321.101(a), there is imposed a tax on the receipts from the sale at (b) In a municipality that has adopted the additional municipal sales and use tax, the tax is imposed at the rate approved by the voters.

§ 162.102 TAX. Tax Rate , 162.102 TAX (2020)

§ 162.102 TAX. Tax Rate The gasoline tax rate is 20 cents for each net gallon or fractional part on which the tax is imposed under Section 162.101.

§ 322.102 TAX. Use Tax , 322.102 TAX (2020)

§ 322.102 TAX. Use Tax In a taxing entity, there is imposed an excise tax on the use, storage, and other consumption within the entity area of taxable items purchased The rate of the excise tax is the same rate as the rate of the sales tax imposed by the taxing entity and is applied to the sales price of the taxable

§ 162.202 TAX. Tax Rate , 162.202 TAX (2020)

§ 162.202 TAX. Tax Rate The diesel fuel tax rate is 20 cents for each net gallon or fractional part on which the tax is imposed under Section 162.201.

§ 322.101 TAX. Sales Tax , 322.101 TAX (2020)

§ 322.101 TAX. Sales Tax There is imposed in a taxing entity a sales tax at the rate authorized and set as provided by the law authorizing the creation of the taxing entity and applied to the receipts from the sale within the entity area of all taxable items that are subject to the sales tax under Chapter 151.

§ 321.3022 TAX Tax Information , 321.3022 TAX (2020)

§ 321.3022 TAX Tax Information (a) In this section, "other local governmental entity" has the meaning assigned by Section 321.107. otherwise provided by this section, the comptroller on request shall provide to a municipality or other local governmental entity that has adopted a tax does not impose an ad valorem tax information relating to the amount of tax paid to the municipality or other local governmental entity under this chapter

§ 327.004 TAX. Tax Rate , 327.004 TAX (2020)

§ 327.004 TAX. Tax Rate The tax authorized by this chapter may be imposed at the rate of one-eighth of one percent or one-fourth of one percent.

§ 324.021 TAX. Tax Authorized , 324.021 TAX (2020)

§ 324.021 TAX. Tax Authorized (a) A county having a population of 50,000 or less may adopt, increase, decrease, or abolish the sales and use tax authorized by this (b) A county may not adopt or increase a tax under this chapter if as a result of the adoption of or increase in the tax the combined rate of all sales

§ 201.201 TAX. Tax Due , 201.201 TAX (2020)

§ 201.201 TAX. Tax Due The tax imposed by this chapter for gas produced and saved is due at the office of the comptroller in Austin on the 20th day of the second

§ 160.044 TAX. Tax Receipts , 160.044 TAX (2020)

§ 160.044 TAX. Tax Receipts (a) The comptroller shall prescribe the form of a tax receipt to be issued to a person paying a tax imposed by this chapter. (b) The department, agent of the department, or tax assessor-collector collecting a tax imposed by this chapter shall: (1) issue the original receipt

§ 351.003 TAX Tax Rates , 351.003 TAX (2020)

§ 351.003 TAX Tax Rates (a) Except as provided by this section, the tax authorized by this chapter may be imposed at any rate not to exceed seven expansion, maintenance, or operation of convention center facilities all revenue received by the municipality that is derived from the application of the tax expansion, maintenance, or operation of convention center facilities all revenue received by the municipality that is derived from the application of the tax

§ 202.151 TAX. Tax Due , 202.151 TAX (2020)

§ 202.151 TAX. Tax Due The tax imposed by this chapter is due at the office of the comptroller on the 25th day of each calendar month for oil produced during the

§ 26.05 TAX Tax Rate , 26.05 TAX (2020)

tax rate exceeds the effective tax rate) percent increase in the tax rate." tax year is the lower of the effective tax rate calculated for that tax year or the tax rate adopted by the taxing unit for the preceding tax year. A tax rate established by this subsection is treated as an adopted tax rate.

§ 158.057 TAX. Use Tax , 158.057 TAX (2020)

§ 158.057 TAX. tax due on the manufactured home under this chapter. If the sales tax imposed by this chapter has previously been paid to the manufacturer, no use tax is due or payable.

Statute

§§ 191.041 TAX TAX, 191.042 TAX. Repealed. , 191.041 TAX (2020)

§§ 191.041 TAX TAX, 191.042 TAX. Repealed. Repealed. Repealed by Acts 1983, 68th Leg., p. 4769, ch. 840, § 1, eff. Aug. 29,1983

§§ 182.041 TAX TAX, 182.042 TAX. Repealed. , 182.041 TAX (2020)

§§ 182.041 TAX TAX, 182.042 TAX. Repealed. Repealed. Repealed by Acts 1985, 69th Leg., ch. 31, § 3, eff. Aug. 26, 1985

§§ 157.101 TAX TAX, 157.102 TAX. Repealed. , 157.101 TAX (2020)

§§ 157.101 TAX TAX, 157.102 TAX. Repealed. Repealed Repealed by Acts 1995, 74th Leg., ch. 705, § 31(b), eff. Sept. 1,1997

§§ 211.260 TAX TAX, 211.261 TAX. Renumbered , 211.260 TAX (2020)

§§ 211.260 TAX TAX, 211.261 TAX. Renumbered Renumbered.

§§ 171.156 TAX TAX, 171.157 TAX. Repealed. , 171.156 TAX (2020)

§§ 171.156 TAX TAX, 171.157 TAX. Repealed. Repealed. Repealed by Acts 1993, 73rd Leg., ch. 546, § 12, eff. Jan. 1, 1994

§ 159.101 TAX. Tax Imposed; Rate of Tax , 159.101 TAX (2020)

§ 159.101 TAX. Tax Imposed; Rate of Tax (a) A tax is imposed on the possession, purchase, acquisition, importation, manufacture, or production by a dealer of a taxable taxable substance on which the tax has not previously been paid.

§ 33.23 TAX. Tax Warrant , 33.23 TAX (2020)

§ 33.23 TAX. Tax Warrant (a) A tax warrant shall direct a peace officer in the county and the collector to seize as much of the person's personal property as may The person against whom a tax warrant is issued or another person having possession of property of the person against whom a tax warrant is issued shall

§ 202.302 TAX. Tax Lien , 202.302 TAX (2020)

§ 202.302 TAX. Tax Lien The state has a prior and preferred lien for the amount of the taxes, penalties, and interest imposed by this chapter on: (1) the oil to which the tax applies that is possessed by the producer, first purchaser, or subsequent purchaser; (2) the leasehold interest, oil rights, the value of

§ 152.064 TAX. Tax Receipts , 152.064 TAX (2020)

§ 152.064 TAX. Tax Receipts (a) The comptroller shall prescribe the form of a tax receipt to be issued to a person paying a tax imposed by this chapter. (b) The tax assessor-collector of each county shall: (1) issue a receipt to the person paying a tax imposed by this chapter; and (2) send a copy of the

§ 181.001 TAX. Tax Imposed , 181.001 TAX (2020)

§ 181.001 TAX. Tax Imposed (a) A tax is imposed on a person who: (1) manufactures or produces cement in, or imports cement into, the state; and (2) distributes (b) The tax is computed on the amount of cement distributed, sold, or used by the person for the first time in intrastate commerce.

§ 171.0011 TAX. Additional Tax , 171.0011 TAX (2020)

§ 171.0011 TAX. subject to the tax imposed under this chapter. to the tax imposed under this chapter.

§ 327.003 TAX. Tax Authorized , 327.003 TAX (2020)

§ 327.003 TAX. Tax Authorized (a) A municipality may adopt the sales and use tax authorized by this chapter at an election held in the municipality. (b) A municipality may not adopt a tax under this chapter or increase the rate of the tax if as a result of the adoption of the tax or the increase in

§ 203.002 TAX. Tax Imposed , 203.002 TAX (2020)

§ 203.002 TAX. Tax Imposed There is imposed a tax on each producer of sulphur. Acts 1981, 67th Leg., p. 1744, ch. 389, § 1, eff.

§ 181.201 TAX. Occupation Tax , 181.201 TAX (2020)

§ 181.201 TAX. Occupation Tax The tax imposed by this chapter is an occupation tax. Acts 1981, 67th Leg., p. 1713, ch. 389, § 1, eff.

§ 32.01 TAX. Tax Lien , 32.01 TAX (2020)

§ 32.01 TAX. Tax Lien (a) On January 1 of each year, a tax lien attaches to property to secure the payment of all taxes, penalties, and interest ultimately imposed The lien exists in favor of each taxing unit having power to tax the property.

§ 202.051 TAX. Tax Imposed , 202.051 TAX (2020)

§ 202.051 TAX. Tax Imposed There is imposed a tax on the production of oil. Acts 1981, 67th Leg., p. 1737, ch. 389, § 1, eff. Jan. 1, 1982.

§ 201.058 TAX Tax Exemptions , 201.058 TAX (2020)

§ 201.058 TAX Tax Exemptions (a) The exemptions described by Sections 202.056, 202.057, and 202.060 apply to the taxes imposed by this chapter as or lease that has been released into the air for 12 months or more pursuant to the rules of the commission shall be entitled to an exemption from the tax

§ 323.103 TAX. Sales Tax , 323.103 TAX (2020)

§ 323.103 TAX. 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 of taxable

§ 202.351 TAX. Occupation Tax , 202.351 TAX (2020)

§ 202.351 TAX. Occupation Tax The tax imposed by this chapter is an occupation tax. Acts 1981, 67th Leg., p. 1743, ch. 389, § 1, eff.

§ 158.051 TAX. Tax Imposed , 158.051 TAX (2020)

§ 158.051 TAX. Tax Imposed A tax is imposed on the initial sale in this state of every new manufactured home at the rate of five percent of the amount of the sales

§ 160.022 TAX. Use Tax , 160.022 TAX (2020)

§ 160.022 TAX. Use Tax (a) A use tax is imposed on a taxable boat or motor purchased at retail outside this state and used in this state or brought into this state (b) The tax rate is 6 1/4 percent of the total consideration. Added by Acts 1991, 72nd Leg., 1st C.S., ch. 5, § 7.01, eff. Oct. 1, 1991.

§ 31.08 TAX. Tax Certificate , 31.08 TAX (2020)

§ 31.08 TAX. , interest, and any known costs and expenses under Section 33.48 due the unit on a property according to the unit's current tax records. The person who was liable for the tax for the year the tax was imposed or the property was omitted remains personally liable for the tax and for any penalties

§ 31.075 TAX. Tax Receipt , 31.075 TAX (2020)

§ 31.075 TAX. value and the amount of tax imposed by the unit on the property in one or more tax years for which the information is requested, the tax rate for each of those tax years, and the amount of tax paid in each of those years.

§ 211.055 TAX. Maximum Tax , 211.055 TAX (2020)

§ 211.055 TAX. Maximum Tax The amount of tax imposed by this chapter may not exceed the amount of the imposed under Section 2001, Internal Revenue Code, reduced by

§ 325.022 TAX. Tax Rate , 325.022 TAX (2020)

§ 325.022 TAX. Tax Rate The rate of the tax authorized by this chapter is one-half percent. Added by Acts 1995, 74th Leg., ch. 39, § 1, eff.

§ 321.104 TAX. Use Tax , 321.104 TAX (2020)

§ 321.104 TAX. Use Tax (a) In a municipality that has adopted the tax authorized by this chapter, there is imposed an excise tax on the use, storage, or other consumption The rate of the excise tax is the same as the rate of the sales tax portion of the tax and is applied to the sales price of the taxable items.

§ 321.101 TAX. Tax Authorized , 321.101 TAX (2020)

§ 321.101 TAX. Tax Authorized (a) A municipality may adopt or repeal a sales and use tax authorized by this chapter, other than the additional municipal sales and use tax, at an election in which a majority of the qualified voters of the municipality approve the adoption or repeal of the tax.

§ 191.083 TAX. Tax Rate , 191.083 TAX (2020)

§ 191.083 TAX. Tax Rate The rate of the tax imposed by this subchapter is 2.42 percent of the gross amount received for service after deduction for the reasonable

§ 323.101 TAX Tax Authorized , 323.101 TAX (2020)

§ 323.101 TAX Tax Authorized (a) A qualified county may adopt or repeal the county sales and use tax authorized by this chapter at an election in (d) A county may not adopt a sales and use tax under this section if as a result of the adoption of the tax the combined rate of all sales and use taxes territory in the county adopts a sales and use tax or an additional sales and use tax and as a result the combined rate of all sales and use taxes imposed

§ 325.021 TAX Tax Authorized , 325.021 TAX (2020)

§ 325.021 TAX Tax Authorized (a) A county having a population of 55,000 or less that borders the Rio Grande containing a municipality with a population (b) A county may not adopt a tax under this chapter if as a result of the adoption of the tax the combined rate of all sales and use taxes imposed by the a sales and use tax or approves the increase in the rate of its sales and use tax and as a result the combined rate of all sales and use taxes imposed

§ 352.003 TAX Tax Rates , 352.003 TAX (2020)

§ 352.003 TAX Tax Rates (a) Except as provided by this section the tax authorized by this chapter may be imposed at any rate not to exceed seven percent (e) The tax rate in a county authorized to impose the tax under Section 352.002(a)(6) and that has a population of less than 40,000 and adjoins the most If a municipality in the county imposes a tax under Chapter 351, the county may impose the tax on a hotel to which the municipal tax applies at a rate

§ 156.051 TAX. Tax Imposed , 156.051 TAX (2020)

§ 156.051 TAX. Tax Imposed (a) A tax is imposed on a person who, under a lease, concession, permit, right of access, license, contract, or agreement, pays for the

§ 201.051 TAX. Tax Imposed , 201.051 TAX (2020)

§ 201.051 TAX. Tax Imposed There is imposed a tax on each producer of gas. Acts 1981, 67th Leg., p. 1729, ch. 389, § 1, eff. Jan. 1, 1982.

§ 351.002 TAX. Tax Authorized , 351.002 TAX (2020)

§ 351.002 TAX. Tax Authorized (a) A municipality by ordinance may impose a tax on a person who, under a lease, concession, permit, right of access, license, contract (c) The tax does not apply to a person who is a permanent resident under Section 156.101 of this code.

§ 321.103 TAX. Sales Tax , 321.103 TAX (2020)

§ 321.103 TAX. Sales Tax (a) In a municipality that has adopted the tax authorized by Section 321.101(a), there is imposed a tax on the receipts from the sale at (b) In a municipality that has adopted the additional municipal sales and use tax, the tax is imposed at the rate approved by the voters.

§ 162.102 TAX. Tax Rate , 162.102 TAX (2020)

§ 162.102 TAX. Tax Rate The gasoline tax rate is 20 cents for each net gallon or fractional part on which the tax is imposed under Section 162.101.

§ 322.102 TAX. Use Tax , 322.102 TAX (2020)

§ 322.102 TAX. Use Tax In a taxing entity, there is imposed an excise tax on the use, storage, and other consumption within the entity area of taxable items purchased The rate of the excise tax is the same rate as the rate of the sales tax imposed by the taxing entity and is applied to the sales price of the taxable

§ 162.202 TAX. Tax Rate , 162.202 TAX (2020)

§ 162.202 TAX. Tax Rate The diesel fuel tax rate is 20 cents for each net gallon or fractional part on which the tax is imposed under Section 162.201.

§ 322.101 TAX. Sales Tax , 322.101 TAX (2020)

§ 322.101 TAX. Sales Tax There is imposed in a taxing entity a sales tax at the rate authorized and set as provided by the law authorizing the creation of the taxing entity and applied to the receipts from the sale within the entity area of all taxable items that are subject to the sales tax under Chapter 151.

§ 321.3022 TAX Tax Information , 321.3022 TAX (2020)

§ 321.3022 TAX Tax Information (a) In this section, "other local governmental entity" has the meaning assigned by Section 321.107. otherwise provided by this section, the comptroller on request shall provide to a municipality or other local governmental entity that has adopted a tax does not impose an ad valorem tax information relating to the amount of tax paid to the municipality or other local governmental entity under this chapter

§ 327.004 TAX. Tax Rate , 327.004 TAX (2020)

§ 327.004 TAX. Tax Rate The tax authorized by this chapter may be imposed at the rate of one-eighth of one percent or one-fourth of one percent.

§ 324.021 TAX. Tax Authorized , 324.021 TAX (2020)

§ 324.021 TAX. Tax Authorized (a) A county having a population of 50,000 or less may adopt, increase, decrease, or abolish the sales and use tax authorized by this (b) A county may not adopt or increase a tax under this chapter if as a result of the adoption of or increase in the tax the combined rate of all sales

§ 201.201 TAX. Tax Due , 201.201 TAX (2020)

§ 201.201 TAX. Tax Due The tax imposed by this chapter for gas produced and saved is due at the office of the comptroller in Austin on the 20th day of the second

§ 160.044 TAX. Tax Receipts , 160.044 TAX (2020)

§ 160.044 TAX. Tax Receipts (a) The comptroller shall prescribe the form of a tax receipt to be issued to a person paying a tax imposed by this chapter. (b) The department, agent of the department, or tax assessor-collector collecting a tax imposed by this chapter shall: (1) issue the original receipt

§ 351.003 TAX Tax Rates , 351.003 TAX (2020)

§ 351.003 TAX Tax Rates (a) Except as provided by this section, the tax authorized by this chapter may be imposed at any rate not to exceed seven expansion, maintenance, or operation of convention center facilities all revenue received by the municipality that is derived from the application of the tax expansion, maintenance, or operation of convention center facilities all revenue received by the municipality that is derived from the application of the tax

§ 202.151 TAX. Tax Due , 202.151 TAX (2020)

§ 202.151 TAX. Tax Due The tax imposed by this chapter is due at the office of the comptroller on the 25th day of each calendar month for oil produced during the

§ 26.05 TAX Tax Rate , 26.05 TAX (2020)

tax rate exceeds the effective tax rate) percent increase in the tax rate." tax year is the lower of the effective tax rate calculated for that tax year or the tax rate adopted by the taxing unit for the preceding tax year. A tax rate established by this subsection is treated as an adopted tax rate.

§ 158.057 TAX. Use Tax , 158.057 TAX (2020)

§ 158.057 TAX. tax due on the manufactured home under this chapter. If the sales tax imposed by this chapter has previously been paid to the manufacturer, no use tax is due or payable.