Texas Tax Code

Sec. § 351.009
Annual Report to Comptroller


(a)

Not later than February 20 of each year, a municipality that imposes the tax authorized by this chapter shall report to the comptroller:

(1)

the rate of:

(A)

the tax imposed by the municipality under this chapter; and

(B)

if applicable, the tax imposed by the municipality under Subchapter H, Chapter 334 (Sports and Community Venues), Local Government Code;

(2)

the amount of revenue collected during the municipality’s preceding fiscal year from:

(A)

the tax imposed by the municipality under this chapter; and

(B)

if applicable, the tax imposed by the municipality under Subchapter H, Chapter 334 (Sports and Community Venues), Local Government Code; and

(3)

the amount and percentage of the revenue described by Subdivision (2)(A) allocated by the municipality to each use described by Sections 351.101 (Use of Tax Revenue)(a)(1), (2), (3), (4), (5), and (9) during the municipality’s preceding fiscal year, stated separately as an amount and percentage for each of those subdivisions.

(b)

The municipality must make the report required by this section by:

(1)

submitting the report to the comptroller on a form prescribed by the comptroller; or

(2)

providing the comptroller a direct link to, or a clear statement describing the location of, the information required to be reported that is posted on the Internet website of the municipality.

(c)

Subject to Subsection (b)(2), the comptroller shall prescribe the form a municipality must use for the report required to be submitted under this section.

(d)

The comptroller may adopt rules necessary to administer this section.
Added by Acts 2017, 85th Leg., R.S., Ch. 420 (S.B. 1221), Sec. 1, eff. June 1, 2017.
Source

Last accessed
Jun. 7, 2021