Fees And Taxes

Applicability of handgun laws on church premises|Private Security Act fees do not apply to Texas churches providing volunteer security services pursuant to Occupations Code section 1702.333|Person|Premises|Volunteer security services

Impact fees, municipal water rights fees as

Transportation Code sections 251.003 and 251.016 authorize a commissioners court to require access-point permits for construction of access points to county roads within the county\\'s right-of-way.|Transportation Code section 251.017 authorizes a commissioners court to set a reasonable fee for permits to construct access points to county roads located within the county\\'s right-of-way|Transportation Code sections 251.003, 251.016, and 251.017 authorize a commissioners court to require a permit and charge a fee for installing an access point to a county road|Transportation Code section 251.017 authorizes a commissioners court to charge a reasonable fee for a permit to install an access point to a county road|Targeting a specific industry for permitting requirements and fees not applicable to other industries could run afoul of the Equal Protection Clauses of the Texas and United States Constitutions unless something about the industry makes it uniquely deserving of special permitting requirements|Targeting a specific industry for permitting requirements and fees not applicable to other industries could run afoul of the Equal Protection Clauses unless something about the industry makes it uniquely deserving of special permitting requirements.

Whether Texas Advertising Fee Statute is preempted by federal Cigarette Label and Advertising Act is a fact-intensive question that cannot be resolved in an attorney general opinion|Texas law provides that preempted provisions of a state statute may be severed to leave the remaining statute effective if remaining statute is capable of being executed in accordance with legislative intent|Whether Texas Advertising Fee Statute is preempted by the federal Cigarette Labeling and Advertising Act is a fact-intensive question that cannot be resolved in an attorney general opinion|Whether unconstitutional provision of state statute is severable is a matter of state law. A provision is severable if the remaining statute is capable of execution independent of that which was stricken|Free speech, whether the Texas Advertising Fee Statute violates free speech protections is a fact-intensive question that cannot be resolved in an attorney general opinion|Whether the Texas Advertising Fee Statute as it applies to cigarettes is preempted by the federal Cigarette Labeling and Advertising Act is a fact-intensive question that cannot be resolved in an attorney general opinion|Whether the federal Cigarette Labeling and Advertising Act preempts the Texas Advertising Fee Statute is a fact-intensive question that cannot be resolved in an attorney general opinion|By providing that a fee shall be remitted, the Texas Advertising Fee Statute imposes a requirement upon purchasers of outdoor cigarette advertising

Government Code section 2001.006 permits state agencies to adopt rules and take administrative action to prepare for the implementation of new legislation, but such rules and actions may not take effect, however, until the effective date of the new legislation|Government Code section 2001.006 permits state agencies to adopt rules and take administrative action to prepare for implementation of new legislation, but such rules and actions may not take effect, however, until the effective date of the new legislation|Tax Code chapter 171, subchapter S is silent on the question of appeal of a denial of a certificate of eligibility, and there is no constitutional violation or impairment of vested property right, so the denial of a certificate of eligibility is not subject to appeal|New tax credit in House Bill 500 of the 83rd Legislature is not limited to taxable entities, thus it may be claimed and transferred by an entity that owns a rehabilitated certified historic structure even if the entity is not subject to the franchise tax|New tax credit for rehabilitated, certified historic structures created in House Bill 500 of the 83rd Legislature, to be codified at Tax Code chapter 171, subchapter S, is not operative until the 2015 tax year|An entity whose qualifying rehabilitated certified historic structure is placed in service between September 1, 2013 and January 1, 2015, may be eligible for the new tax credit but not until the 2015 tax year|Costs and expenses that are \\"eligible costs and expenses\\" associated with the rehabilitated certified historic structure qualified under the statute would be eligible for the new tax credit but not until the 2015 tax year

Fee, underground water conservation district may not impose in connection with permitting or registering wells | Fee, district may not impose in connection with permitting or registering wells | Underground water conservation district may not impose fee in connection with permitting or registering wells

Bingo games, Commission may not waive fee for small prizes in|Bingo games, Alcoholic Beverage Commission may not waive fee for small prizes in|Alcoholic Beverage Commission may not waive fee for small prizes in bingo games

Licensing fee imposed by Board of Registration for Professional Engineers, Board may consider $200 fee increase set by legislature as part of fee subject to reduction for purposes of setting reduced fees for licensees at least 65 years of age

Admission fee|Pay-per-view fees charged to subscribers of boxing match simulcast, gross receipts tax does not apply|Cable television company charging pay-per-view fee to subscribers to live boxing simulcast need not be licensed as boxing promoter; pay-per-view fees are not subject to three-percent gross receipts tax|Boxing promoter, cable television company charging pay-per-view fee for live simulcast of boxing match is not|Boxing match, gross receipts tax on admission fees to view does not apply to pay-per-view fees charged by cable television company to subscribers for live simulcast|Boxing match, cable television company charging pay-per-view fee for live simulcast of is not boxing promoter and is not subject to three-percent gross receipts tax