Texas Tax Code 321.1055 – Imposition of Fire Control or Crime Control District Tax On the Residential Use of Gas and Electricity
(a) This section applies to a fire control, prevention, and emergency medical services district or crime control and prevention district located in all or part of a municipality that imposes a tax on the residential use of gas and electricity under Section 321.105.
(b) The board of directors of a district to which this section applies may, by order or resolution adopted in a public hearing by a vote of a majority of the membership of the board and recorded in the district’s minutes:
(1) impose a tax adopted under Section 321.106 or 321.108, as applicable, on receipts from the sale, production, distribution, lease, or rental of, and the use, storage, or other consumption within the district of, gas and electricity for residential use;
(2) exempt from taxation the items described by Subdivision (1); or
(3) reimpose the tax under Subdivision (1).
Terms Used In Texas Tax Code 321.1055
- Comptroller: means the Comptroller of Public Accounts of the State of Texas. See Texas Tax Code 1.04
- 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
- Municipality: includes any incorporated city, town, or village. See Texas Tax Code 321.002
- United States: includes a department, bureau, or other agency of the United States of America. See Texas Government Code 311.005
(c) A district that adopts an order or resolution under Subsection (b) shall:
(1) send a copy of the order or resolution to the comptroller by United States certified or registered mail;
(2) send a copy of the order or resolution and a copy of the district’s boundaries to each gas and electric company whose customers are subject to the tax by United States certified or registered mail; and
(3) publish notice of the order or resolution in a newspaper of general circulation in the district.
(d) If the residential use of gas and electricity ceases to be taxable in the municipality in which a district is located, then the residential use of gas and electricity is not taxable by the district.
(e) The provisions of Sections 321.201 and 321.204 that govern the computation of municipal taxes on gas and electricity for residential use apply to the computation of district taxes on gas and electricity for residential use under this section.