Tex. Tax Code Section 322.002
Definitions

In this chapter:

(1)

“Taxing entity” means a rapid transit authority, a regional transit authority, including a subregional transportation authority, or a municipal mass transit department created under Chapter 451 (Metropolitan Rapid Transit Authorities), 452 (Regional Transportation Authorities), or 453 (Municipal Transit Departments), Transportation Code, or a coordinated county transportation authority created under Chapter 460 (Coordinated County Transportation Authorities), Transportation Code, that has adopted a sales and use tax under the law authorizing the creation of the entity.

(2)

“Entity area” means the geographical limits of a taxing entity.

(3)

“Municipal sales and use tax” means a sales and use tax imposed by a municipality under the Municipal Sales and Use Tax Act (Chapter 321 (Municipal Sales and Use Tax Act)) within an entity area.
Added by Acts 1987, 70th Leg., ch. 191, Sec. 1, eff. Sept. 1, 1987. Amended by Acts 1997, 75th Leg., ch. 165, Sec. 30.267, eff. Sept. 1, 1997; Acts 2003, 78th Leg., ch. 209, Sec. 57, eff. Oct. 1, 2003.

Source: Section 322.002 — Definitions, https://statutes.­capitol.­texas.­gov/Docs/TX/htm/TX.­322.­htm#322.­002 (accessed Jun. 5, 2024).

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Accessed:
Jun. 5, 2024

§ 322.002’s source at texas​.gov