§ 2052.151 Imposition and Rate of Tax
§ 2052.152 Tax Report and Payment
§ 2052.153 Closed Circuit Telecast
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Terms Used In Texas Occupations Code Chapter 2052 > Subchapter D - Gross Receipts Tax

  • Lease: A contract transferring the use of property or occupancy of land, space, structures, or equipment in consideration of a payment (e.g., rent). Source: OCC
  • Person: includes corporation, organization, government or governmental subdivision or agency, business trust, estate, trust, partnership, association, and any other legal entity. See Texas Government Code 311.005