§ 3846.151 Sales and Use Tax; Excise Tax
§ 3846.152 Tax Election Procedures
§ 3846.153 Ballot Wording
§ 3846.154 Imposition, Computation, Administration, and Governance of Taxes
§ 3846.155 Tax Rates
§ 3846.156 Abolition of Local Sales and Use Tax
§ 3846.157 Use of Tax
§ 3846.158 Effective Date of Sales and Use Tax or Tax Change
§ 3846.1585 General Authority to Impose Taxes
§ 3846.159 Ad Valorem Tax Prohibited; Exception
§ 3846.160 Fees; Charges
§ 3846.161 Certain Residential Property Exempt
§ 3846.162 Borrowing Money
§ 3846.163 Payment of Expenses
§ 3846.164 Bonds

Terms Used In Texas Special District Local Laws Code Chapter 3846 > Subchapter D - Sales and Use Tax; General Financial Provisions

  • Comptroller: means the state comptroller of public accounts. See Texas Government Code 312.011
  • Contract: A legal written agreement that becomes binding when signed.
  • 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
  • Obligation: An order placed, contract awarded, service received, or similar transaction during a given period that will require payments during the same or a future period.
  • Property: means real and personal property. See Texas Government Code 311.005
  • User fees: Fees charged to users of goods or services provided by the government. In levying or authorizing these fees, the legislature determines whether the revenue should go into the treasury or should be available to the agency providing the goods or services.