(a) This section applies only to a municipality with a population of more than 500,000 that borders the United Mexican States.
(b) For purposes of the sales and use tax imposed under this chapter, a reference in this chapter or other law to the municipality as the territory in which the tax or an incident of the tax applies includes the area within the boundaries of a federal military installation that is located in the municipality’s extraterritorial jurisdiction.

Terms Used In Texas Tax Code 321.1045

  • Jurisdiction: (1) The legal authority of a court to hear and decide a case. Concurrent jurisdiction exists when two courts have simultaneous responsibility for the same case. (2) The geographic area over which the court has authority to decide cases.
  • Municipality: includes any incorporated city, town, or village. See Texas Tax Code 321.002
  • Population: means the population shown by the most recent federal decennial census. See Texas Government Code 311.005

(c) This section does not affect:
(1) the boundaries of an emergency services district that contains territory within the boundaries of a federal military installation on the effective date of this section;
(2) the authority of that emergency services district to continue to impose a sales and use tax in the entire territory of the district; or
(3) the duty of that emergency services district to provide services in the entire territory of the district.

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