Texas Tax Code 301.004 – Telephone Company Exemption
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(a) A municipality or other political subdivision of this state may not impose an occupation tax or any charge for the privilege of doing business on a telephone company taxed under Chapter 171 of this code.
(b) This section does not:
(1) prohibit the collection by a municipality of a franchise tax in effect on October 31, 1936;
(2) prohibit the collection of ad valorem taxes; or
(3) affect any contracts made between a municipality and a franchise holder.
Terms Used In Texas Tax Code 301.004
- 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
(c) In this section, “telephone company” means a person who owns or operates a telephone line or a telephone network in this state, charges for its use, and is regulated by the Public Utility Commission of Texas as a certificated provider of local exchange telephone service.