Tex. Local Gov't Code Section 334.1135
Reimbursement for Tax Collection Expenses

(a)

Subject to Subsection (b), a municipality or county shall allow a person who is required to collect and remit the tax imposed under this subchapter one percent of the amount collected and required to be remitted as reimbursement to the person for the costs of collecting the tax.

(b)

A person required to collect and remit the tax imposed under this subchapter is not entitled to reimbursement under Subsection (a) unless the municipality or county receives the amount required to be collected not later than the 15th day after the end of the collection period. If the 15th day is on a weekend or holiday, the municipality or county must receive the amount required to be collected not later than the first working day after the 15th day. If the person remits the amount required to be collected by mail, the date postmarked by the United States Postal Service is considered to be the date of receipt by the municipality or county.
Added by Acts 2001, 77th Leg., ch. 1044, Sec. 3, eff. Sept. 1, 2001.

Source: Section 334.1135 — Reimbursement for Tax Collection Expenses, https://statutes.­capitol.­texas.­gov/Docs/LG/htm/LG.­334.­htm#334.­1135 (accessed Jun. 5, 2024).

334.001
Definitions 334.002
Application to Certain Municipalities and Counties 334.003
Application to Venue Constructed Under Other Law 334.004
Other Uses of Venue Permitted 334.005
Specific Performance 334.006
Prohibition Against Tax Expansion 334.007
Restriction on Use of Water Obtained as Result of Acquisition of Property 334.008
Parks and Recreation System as Venue Project: Certain Counties 334.021
Resolution Authorizing Project 334.022
State Fiscal Impact Analysis 334.023
Appeal of Comptroller Determination 334.024
Election 334.025
False and Misleading Campaign Material 334.041
General Powers 334.042
Venue Project Fund 334.043
Bonds and Other Obligations 334.044
Public Purpose of Venue Project 334.045
Public Square or Municipal Park 334.081
Sales and Use Tax 334.0082
Venue Projects in Certain Municipalities 334.082
Tax Code Applicable 334.0083
Venue Projects in Certain Counties 334.083
Tax Rate 334.084
Rate Increase 334.085
Imposition in Municipality or County with Other Taxing Authority 334.086
Imposition of Tax 334.087
Effective Date of Tax 334.088
Deposit of Tax Revenues 334.089
Abolition of Tax 334.101
Definitions 334.102
Tax Authorized 334.103
Short-term Rental Tax 334.104
Rate Increase 334.105
Computation of Tax 334.106
Consummation of Rental 334.107
Exemptions Applicable 334.108
Notice of Tax 334.109
Gross Receipts Presumed Subject to Tax 334.110
Records 334.111
Failure to Keep Records 334.112
Effective Date and Ending Date of Tax 334.113
Tax Collection 334.114
Collection Procedures on Purchase of Motor Vehicle Rental Business 334.115
Deposit of Tax Revenue 334.151
Tax Authorized 334.152
Tax Rate 334.153
Rate Increase 334.154
Collection 334.155
Effective Date and Ending Date of Tax 334.156
Collection of Tax 334.157
Deposit of Tax Revenue 334.201
Event Parking Tax 334.202
Tax Rate 334.203
Rate Increase 334.204
Collection 334.205
Effective Date and Ending Date of Tax 334.206
Collection of Tax 334.207
Deposit of Tax Revenue 334.0235
Transportation Authority Impact Analysis 334.0236
Appeal of Authority Determination 334.0241
Election on Use of Ad Valorem Taxes 334.0242
Election on Use of Taxes to Improve or Maintain Venue Project 334.251
Definition 334.252
Imposition of Tax 334.253
Tax Code Applicable 334.254
Tax Rate 334.255
Rate Increase 334.256
Notice of Tax 334.257
Effective Date and Ending Date of Tax 334.258
Deposit of Tax Revenue 334.301
Definition 334.302
Tax Authorized 334.303
Tax Rate 334.304
Rate Increase 334.305
Collection 334.306
Effective Date and Ending Date of Tax 334.307
Collection of Tax 334.308
Deposit of Tax Revenue 334.351
Definition 334.352
Application of Subchapter 334.353
Short-term Motor Vehicle Rental Tax 334.354
Use of Revenue 334.401
Definitions 334.402
Applicability 334.403
Tax Authorized 334.404
Tax Rate 334.405
Increase in Maximum Tax Rate 334.406
Exemption 334.407
Nature of Tax 334.408
Effective Date of Tax 334.409
Collection of Tax 334.410
Deposit of Tax Revenue 334.0415
Use of Financing for Certain Projects 334.0425
Books, Records, and Papers 334.0855
Imposition in Certain Municipalities and Counties 334.1015
Application 334.1041
Rate Increase in Certain Populous Counties 334.1135
Reimbursement for Tax Collection Expenses 334.2031
Rate Increase in Certain Municipalities in Certain Populous Counties 334.2515
Application 334.2516
Use of Revenue by Certain Municipalities for Certain Purposes 334.2517
Use of Revenue for Certain Purposes 334.2518
Use of Revenue by Certain Municipalities for Certain Park Facilities
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Accessed:
Jun. 5, 2024

§ 334.1135’s source at texas​.gov