Texas Tax Code - TAX § 322.002. Definitions

(1) “Taxing entity” means a rapid transit authority, a regional transit authority, including a subregional transportation authority, or a municipal mass transit department created under Chapter 451, 452, or 453, Transportation Code, or a coordinated county transportation authority created under Chapter 460, Transportation Code, that has adopted a sales and use tax under the law authorizing the creation of the entity.

(2) “Entity area” means the geographical limits of a taxing entity.

(3) “Municipal sales and use tax” means a sales and use tax imposed by a municipality under the Municipal Sales and Use Tax Act (Chapter 321) within an entity area.