Taxes And Fees

Type C general-law municipality's authority to levy ad valorem taxes|The Tarrant County Hospital District is authorized by subsection 285.091(a) of the Health and Safety Code to structure the managerial and oversight authority of a physician group as it deems necessary to carry out the functions of or provide services to the District.

Transportation Code section 502.403, county is required to send a portion of revenue generated by county fee for child safety to municipalities under

Municipal hotel occupancy tax revenue - If expenditure is for one of the specified uses listed in Tax Code section 351.101, municipality may expend municipal hotel occupancy tax revenue in the direct promotion of tourism and the convention and hotel industry|Directly

Homestead tax exemption establishing floor greater than amount set in Texas Constitution article VIII, § 1-b(e) - authority of home-rule municipality to adopt|Homestead tax exemption establishing floor greater than amount set in Texas Constitution article VIII § 1-b(e) - authority of home-rule city to adopt|Homestead tax exemption - $5,000 floor set in Texas Constitution article VIII § 1-b(e) may not be increased by home-rule municipality|Property tax exemption - chief appraiser determines individual's right to exemption and has duty to determine an exemption is inapplicable to extent it violates the law

Release of obligations, if a business collects and remits municipal sales taxes as required by law, the city's rebate of those taxes to the business does not violate article III, section 55|Sales tax rebate, if a business collects and remits municipal sales taxes as required by law, the city's rebate of those taxes to the business does not violate article III, section 55 of the Texas Constitution|Sales tax rebate, if a business collects and remits municipal sales taxes are required by law, the city's rebate of those taxes to the business does not violate article III, section 55 or the Texas Constitution

Hotel occupancy tax revenue, whether a particular proposed expenditure of is a permissible use is for the municipality's governing body to determine in the first instance|Municipal hotel occupancy tax revenue, whether a particular proposed expenditure of is permissible is for the municipality's governing body to determine in the first instance

Property tax freeze for persons with disabilities or persons sixty-five years of age or older, adopted by a home-rule city under article VIII, section 1-b(h) of Texas Constitution may not be repealed by an election called pursuant to a petition of the cit|Property tax freeze for persons with disabilities or persons sixty-five years of age or older, article VIII, section 1-b(h) of the Texas Constitution does not permit a county, a city or town, or a junior college district implementing that provision to use|Property tax freeze, article VIII, section 1-b(h) of the Texas Constitution authorizes a governing body of a home-rule municipality, on its own motion and without a petition from the city's voters, to call an election to adopt a tax freeze for persons who|Property tax freeze for persons with disabilities or persons sixty-five years of age or older, adopted by a home-rule municipality under article VIII, section 1-b(h) of Texas Constitution may not be repealed by an election called pursuant to a petition of|Property tax freeze for persons with disabilities or persons sixty-five years of age or older, adopted by a home-rule municipality under article VIII, section 1-b(h), may not be repealed by an election called pursuant to a petition of the city's voters|Property tax freeze for persons with disabilities or persons sixty-five years of age or older, article VIII, section 1-b(h) of the Constitution does not permit a county, a city or town, or a junior college district implementing that provision to use a yea|Property tax freeze, article VIII, section 1-b(h) of the Constitution authorizes a governing body of a home-rule municipality, on its own motion and without a petition from the city's voters, to call an election to adopt a tax freeze for persons who are d

Sales and use tax authorized by section 4B, article 5190.6, Development Corporation Act of 1979, Gun Barrel City Economic Development Corporation may use to fund youth football field|Legislative finding that projects under section 4B(a)(2)(A), article 5190.6 of the Development Corporation Act of 1979 accomplish public purposes relating to economic development|Ballot proposition in sales and use tax election under section 4B, article 5190.6 of the Development Corporation Act of 1979 forms part of contract with voters|Section 4B, article 5190.6 of the Development Corporation Act of 1979 sales and use tax, Gun Barrel City Economic Development Corporation may use to fund youth football field|Sales and use tax under section 4B, article 5190.6 of the Development Corporation Act of 1979, Gun Barrel City Economic Development Corporation may use to fund youth football field

Elections implementing a tax freeze under article VII, section 1-b(h) of the Texas Constitution, home-rule charter provisions limiting frequency of special elections on voter-initiated ordinances may apply to|Elections implementing a tax freeze under article VIII, section 1-b(h), home-rule charter provisions limiting frequency of special elections on voter-initiated ordinances may apply to|Elections implementing a tax freeze under article VIII, section 1-b(h) of the Texas Constitution, home-rule charter provisions limiting frequency of special elections on voter-initiated ordinances may apply to

Tax increment financing reinvestment zone, authority of home-rule city to extend a zone's duration beyond the termination date established in the ordinance designating the zone|Home-rule city authority, because the constitution requires the legislature to provide for tax increment financing in a reinvestment zone pursuant to general law and the implementing law does not authorize a city to extend a zone's duration, a home-rule c|Tax increment financing, because the constitution requires the legislature to provide for tax increment financing in a reinvestment zone pursuant to general law and the implementing law does not authorize a city to extend a zone's duration, a home-rule city lacks authority to extend a zone's duration beyond the termination date established in the ordinance designating the zone|Tax increment financing, because the constitution requires the legislature to provide for tax increment financing in a reinvestment zone pursuant to general law and the implementing law does not authorize a city to extend a zone's duration, a home-rule ci

Tax abatement agreement, prior tax abatement agreement concerning specific property does not preclude a municipality from abating taxes on different personal property at the same location|New abatement agreement must fully comply with chapter 312 of the Tax Code

Property tax freeze for persons with disabilities or persons sixty-five years of age or older, the tax limitation in article VIII, section 1-b(h) of the Constitution is available to a city that has not previously enacted a residence homestead tax exemption|Property tax freeze for persons with disabilities or persons sixty-five years of age or older, the tax limitation in article VIII, section 1-b(h) of the Texas Constitution is available to a city that has not previously enacted a residence homestead tax exemption

Hotel occupancy tax; authority of a municipality with a population of fewer than 35,000 to impose in its extraterritorial jurisdiction when the combined rate of state, county, and municipal taxes would exceed 15 percent|Hotel occupancy tax, authority of municipality with population of fewer than 35,000 to impose such tax in its extraterritorial jurisdiction when the combined rate of state, county, and municipal taxes would exceed 15 percent

Impact fees for water and wastewater infrastructure in El Paso and its extraterritorial jurisdiction, city council may impose and may delegate ministerial duty to collect to the Public Service Board that acts as its agent for operating water utilities|El Paso Water Utilities Public Service Board may not impose impact fees for water and wastewater infrastructure in El Paso and its extraterritorial jurisdiction

Impact fees, municipal water rights fees as

Impact fees, assessment and collection of impact fees adopted after June 20, 1987\r\n|Adopt|Collect

School district is not required to pay impact fee imposed by political subdivision unless board consents to such payment by entering into contract with political subdivision|Impact fee imposed by political subdivision, school district is not required to pay unless board consents to such payment by entering into contract with political subdivision

Premiums paid on group health, accident, and life insurance policies by a single nonprofit trust established to provide coverage for employees of municipalities, counties or hospital districts, subsection 222.002(c)(5) of the Insurance Code excludes from the imposition of insurance premium taxes|Comptroller’s interpretation of single nonprofit trust to mean that the trust can be used only for the purpose of paying insurance premiums is reasonable; however, limiting use of the funds to only paying premiums and prohibiting trust funds from being used to cover other expenses in furtherance of the trust’s purpose is contrary to the statute

Impact fees, municipality’s authority to grant a credit for a water line project on sewer impact fees|Impact fees, authority to grant a credit for a water line project on sewer impact fees|Impact fees, municipality’s authority to grant a credit for a water line project on sewer impact fees \r\n

Chief appraiser, initial determination about eligibility of tax exemptions rests with|Tax exempt property, tax exempt status of leasehold interest in

Contract with voters; representations and statements preceding an election for creation of Advanced Transportation District as limiting municipality, county, district use of sales and use tax for streetcar project|Contract with voters; representations and statements preceding election for creation of Advanced Transportation District as limiting municipality, county, district use of sales and use tax for streetcar project

Junior college districts, under Education Code chapter 130, junior college districts are \\"school districts\\" within the meaning of Texas Constitution article VII, section 3|Meaning of the term \\"school district\\" within context of Local Government Code subsection 395.022(b) concerning impact fees|School district|Junior college district|Under Education Code chapter 130, junior college districts are \\"school districts\\" within meaning of Texas Constitution article VII, section 3

The Comptroller\\'s conclusion that voters in areas annexed for limited purposes under Local Government Code section 43.0751 must be given the opportunity to vote on the imposition of fire control and crime control district taxes before a municipality my impose them on those areas is reasonable and will likely be shown deference by the courts.

Ad valorem taxes, charter provision requiring voter approval before imposing|Municipal ad valorem taxes, charter provision requiring voter approval before imposing

Municipal drainage utility charge, school districts subject to

Impair contract to pay bondholders with ad valorem tax revenues, municipality may not increase homestead exemption if increase would | Homestead exemption, municipality may not increase if increase would impair municipality's contract to pay bondholders with ad valorem tax revenues | Increase homestead exemption, municipality may not if increase would impair municipality's contract to pay bondholders with ad valorem tax revenues

Sales tax rate reduction may not be applied to bonds issued prior to date of election|Rate reduction on sales tax levied by city for industrial development corporation may not be applied to bonds issued prior to date of election

Advisory board members are municipal officers for purposes of state law if they exercise a sovereign governmental function largely independent of the control of others|Additional sales and use tax, city may not use to finance homestead exemption|Sales and use tax, city may not adopt at a tax rate not expressly provided by statute|Sales and use taxes authorized under separate statutory provisions, city may adopt in same election but proposal to adopt may not be combined in single ballot proposition

Capital improvements and impact fees, authority of municipality to contract to construct and charge within second municipality|Impact fees, authority of municipality to charge within another municipality|Impact fees for wastewater service, authority of municipality to charge within another municipality|Capital improvements plan, authority of municipality charging impact fee within second municipality to include area located in second municipality

Hotel-motel tax revenues, whether city may spend on George Bush Library at Texas A&M University|George Bush Library at Texas A&M University, authority of city to spend hotel-motel tax revenues on|Hotel-motel tax revenues, authority of city to spend on George Bush Library at Texas A&M University

Racetrack admission fee collected by Harris County to distribute to municipalities constitutes occupation tax because municipalities have no authority to regulate racetrack outside their jurisdiction|Admission fee collected by Harris County to distribute to municipalities constitutes occupation tax because municipalities have no authority to regulate racetrack outside their jurisdiction|Occupation tax, racetrack admission fee collected by Harris County to distribute to municipalities constitutes because municipalities have no authority to regulate racetrack outside their jurisdiction

Beach user fees charged by local governments, application of sales tax|Sales tax, application to beach user fees charged by local governments|Beach user fees, application of sales tax

Hotel occupancy tax revenues, city which collects in excess of $2 million in most recent calendar year not restricted by allocation formula dedicating 50 percent to advertising and promotion of tourism and conventions

Development Corporation Act of 1979, section 4B sales and use tax proceeds are public funds subject to article III, section 52 of Texas Constitution|Development Corporation Act of 1979, section 4B sales and use tax proceeds may only be used for project costs; they may not be used for "promotional purposes" unrelated to projects|Development Corporation Act of 1979, section 4B sales and use tax proceeds are public funds subject to article III, section 52

Validation of unconstitutional statute may be accomplished by adoption of constitutional provision that expressly or impliedly validates it or by reenactment of statute after constitution has been amended to authorize such legislation|Captured market value|Tax increment financing under Urban Renewal Law may be implemented by municipality only with the approval of the voters|Taxable value of property in school district as determined by Comptroller's study does not include "captured market value" of property in tax increment district established under Urban Renewal Law|Taxable value of property in school district as determined by comptroller does not include "captured market value" of property in tax increment district established under Urban Renewal Law|Urban Renewal Law's tax increment financing provisions were unconstitutional when adopted in 1977 but validated by reenactment in 1987

Park project not specifically approved at tax election, use of section 4B sales and use tax proceeds collected under Development Corporation Act of 1979 for|Development Corporation Act of 1979, use of section 4B sales and use tax proceeds for park project not specifically approved at tax election

Election proposition, if authorizes use of Development Corporation Act of 1979, section 4B, sales and use tax proceeds for access road to undeveloped commercially zoned property|Development Corporation Act of 1979, section 4B sales and use tax, if election proposition authorizes use of proceeds for access road to undeveloped commercially zoned property|Access road to undeveloped commercially zoned property, use of sales and use tax collected under section 4B of Development Corporation Act of 1979 for

Development Corporation Act of 1979, section 4B sales and use tax election proposition approved in Gun Barrel City limits tax proceeds to projects that promote business development|Election proposition limits use of Development Corporation Act of 1979, section 4B sales and use tax collected in Gun Barrel City to business development projects|Project that does not promote business development, use of sales and use tax collected under section 4B of Development Corporation Act of 1979 for

Chapter 351 of the Tax Code authorizes an expenditure of hotel occupancy tax revenue in the direct promotion of tourism and the convention and hotel industry, provided the expenditure is for one of the specified uses listed in the statute.  To the extent the particular agreement about which you ask expressly provides that the public space is intended to benefit the residents of the apartment complex and does not promote tourism and the convention and hotel industry, it does not satisfy section 351.101.  While it is ultimately a fact question, a court is unlikely to determine that the expenditure as described is an authorized expenditure of hotel occupancy tax revenue.

Addressing the authority of a municipality to utilize a maintenance and operations tax increase authorized in an election under Tax Code section 26.07 for use other than on maintenance and operations.

Addressing the calculation of average land value for each area or portion of an area designated by the municipality that is located in an appraisal district under Local Government Code section 212.209