Skip to main content
Find a Lawyer

Texas Tax Code - TAX § 351.009. Annual Report to Comptroller

Current as of January 01, 2024 | Updated by FindLaw Staff

(a) Not later than March 1 of each year, a municipality that imposes the tax authorized by this chapter shall report to the comptroller:

(1) the rate of:

(A) the tax imposed by the municipality under this chapter; and

(B) if applicable, the tax imposed by the municipality under Subchapter H, Chapter 334, Local Government Code;

(2) the amount of revenue collected during the municipality's preceding fiscal year from:

(A) the tax imposed by the municipality under this chapter; and

(B) if applicable, the tax imposed by the municipality under Subchapter H, Chapter 334, Local Government Code;

(3) the amount and percentage of the revenue described by Subdivision (2)(A) allocated by the municipality to each use authorized by this chapter for which the municipality used the revenue during the municipality's preceding fiscal year, stated separately as an amount and percentage for each applicable use; and

(4) the total amount of any revenue described by Subdivision (2)(A) collected in any preceding fiscal year of the municipality that has not yet been spent by the municipality and the amount of that unexpended revenue, if any, that remains in the municipality's possession in the fiscal year in which the report is due.

(b) The municipality must make the report required by this section by submitting the report to the comptroller on a form prescribed by the comptroller.

(c) The comptroller shall prescribe the form a municipality must use for the report required to be submitted under this section.

(d) A municipality that is required to make a report to the comptroller under this section may use a portion of the revenue described by Subsection (a)(2)(A) for the costs incurred by the municipality in making and submitting the report. The amount of revenue a municipality may use each year for the purpose authorized by this subsection may not exceed:

(1) $1,000 if the municipality has a population of less than 10,000; or

(2) $2,500 if the municipality has a population of 10,000 or more.

(e) The comptroller may adopt rules necessary to administer this section.

Back to chapter list
Previous part of code Next part of code
Back to chapter list

Cite this article: FindLaw.com - Texas Tax Code - TAX § 351.009. Annual Report to Comptroller - last updated January 01, 2024 | https://codes.findlaw.com/tx/tax-code/tax-sect-351-009/

Read this complete Texas Tax Code - TAX § 351.009. Annual Report to Comptroller on Westlaw

FindLaw Codes may not reflect the most recent version of the law in your jurisdiction. Please verify the status of the code you are researching with the state legislature or via Westlaw before relying on it for your legal needs.

Was this helpful?

Search all Texas Codes

Welcome to FindLaw's Cases & Codes

A free source of state and federal court opinions, state laws, and the United States Code. For more information about the legal concepts addressed by these cases and statutes, visit FindLaw's Learn About the Law.

Go to Learn About the Law

Latest Blog Posts

For Legal Professionals

Learn About the Law

Get help with your legal needs

FindLaw’s Learn About the Law features thousands of informational articles to help you understand your options. And if you’re ready to hire an attorney, find one in your area who can help.

Go to Learn About the Law

Need to find an attorney?

Search our directory by legal issue

Enter information in one or both fields (Required)

    More Options
    Copied to clipboard