Tex. Tax Code Section 321.1055
Imposition of Fire Control or Crime Control District Tax on the Residential Use of Gas and Electricity

(a)

This section applies to a fire control, prevention, and emergency medical services district or crime control and prevention district located in all or part of a municipality that imposes a tax on the residential use of gas and electricity under Section 321.105 (Residential Use of Gas and Electricity).

(b)

The board of directors of a district to which this section applies may, by order or resolution adopted in a public hearing by a vote of a majority of the membership of the board and recorded in the district’s minutes:

(1)

impose a tax adopted under Section 321.106 (Fire Control District Tax) or 321.108 (Municipal Crime Control and Prevention District Tax), as applicable, on receipts from the sale, production, distribution, lease, or rental of, and the use, storage, or other consumption within the district of, gas and electricity for residential use;

(2)

exempt from taxation the items described by Subdivision (1); or

(3)

reimpose the tax under Subdivision (1).

(c)

A district that adopts an order or resolution under Subsection (b) shall:

(1)

send a copy of the order or resolution to the comptroller by United States certified or registered mail;

(2)

send a copy of the order or resolution and a copy of the district’s boundaries to each gas and electric company whose customers are subject to the tax by United States certified or registered mail; and

(3)

publish notice of the order or resolution in a newspaper of general circulation in the district.

(d)

If the residential use of gas and electricity ceases to be taxable in the municipality in which a district is located, then the residential use of gas and electricity is not taxable by the district.

(e)

The provisions of Sections 321.201 (Computation of Sales Taxes) and 321.204 (Computation of Use Tax) that govern the computation of municipal taxes on gas and electricity for residential use apply to the computation of district taxes on gas and electricity for residential use under this section.
Added by Acts 2009, 81st Leg., R.S., Ch. 1420 (S.B. 575), Sec. 2, eff. January 1, 2010.

Source: Section 321.1055 — Imposition of Fire Control or Crime Control District Tax on the Residential Use of Gas and Electricity, https://statutes.­capitol.­texas.­gov/Docs/TX/htm/TX.­321.­htm#321.­1055 (accessed Jun. 5, 2024).

321.001
Short Title 321.002
Definitions 321.003
Other Portions of Tax Applicable 321.004
References to Sales or Use Tax 321.101
Tax Authorized 321.102
Effective Dates: New Tax, Tax Repeal, Boundary Change 321.103
Sales Tax 321.104
Use Tax 321.105
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 321.201
Computation of Sales Taxes 321.202
Method of Reporting: Retailers Having Sales Below Taxable Amount 321.203
Consummation of Sale 321.204
Computation of Use Tax 321.205
Use Tax: Municipality in Which Use Occurs 321.206
Incidence of Additional Municipal Sales and Use Tax 321.207
Local Tax Inapplicable When No State Tax 321.208
State Exemptions Applicable 321.209
Transition Exemption: General Purpose Sales and Use Tax 321.210
Telecommunications Exemption 321.301
Comptroller to Collect and Administer Taxes 321.302
Comptroller’s Reporting Duties 321.303
Sales Tax Permits and Exemption and Resale Certificates 321.304
Discounts for Prepayment and Tax Collection 321.305
Penalties 321.306
Comptroller’s Rules 321.307
Delinquent Taxes: Limitations 321.308
Seizure and Sale of Property 321.309
Suit for Tax Collection 321.310
Disapproval of Municipal Suit 321.311
Judgments in Municipal Suit 321.312
Retention of Certain Municipal Sales Taxes 321.401
Calling of Election 321.402
Deadlines After Petition 321.403
Time of Election 321.404
Ballot Wording 321.405
Official Results of Election 321.406
Frequency of Election 321.407
Election Contest: Notice 321.408
Election Contest: Delayed Effective Date 321.409
Combined Municipal Sales Tax Ballot Propositions 321.501
Trust Account 321.502
Distribution of Trust Funds 321.503
State’s Share 321.504
Amounts Retained in Trust Account 321.505
Interest on Trust Account 321.506
Use of Tax Revenue by Municipality 321.507
Use of Additional Municipal Sales and Use Tax 321.508
Pledge of Tax Revenue 321.509
Tax Powers of Municipality Not Limited 321.510
Reallocation of Municipal or Local Governmental Entity Tax Revenue 321.1025
Annexation to Certain Regional Transportation Authorities 321.1045
Imposition of Sales and Use Tax in Certain Federal Military Installations 321.1055
Imposition of Fire Control or Crime Control District Tax on the Residential Use of Gas and Electricity 321.2091
Transition Exemption: Additional Municipal Sales and Use Tax 321.3022
Tax Information 321.3025
Disposition of Amount Erroneously Collected 321.5025
Distribution of Trust Funds to Defunding Municipality
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Accessed:
Jun. 5, 2024

§ 321.1055’s source at texas​.gov