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Texas Tax Code - TAX § 352.009. Annual Report to Comptroller

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

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

(1) the rate of:

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

(B) if applicable, the tax imposed by the county under Subchapter H, Chapter 334, Local Government Code   1;

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

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

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

(3) the amount and percentage of the revenue described by Subdivision (2)(A) allocated by the county to each use authorized by this chapter for which the county used the revenue during the county'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 county that has not yet been spent by the county and the amount of that unexpended revenue, if any, that remains in the county's possession in the fiscal year in which the report is due.

(b) The county 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 county must use for the report required to be submitted under this section.

(d) A county 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 county in making and submitting the report.  The amount of revenue a county may use each year for the purpose authorized by this subsection may not exceed:

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

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

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

1  V.T.C.A., Local Government Code § 334.251 et seq.
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Cite this article: FindLaw.com - Texas Tax Code - TAX § 352.009. Annual Report to Comptroller - last updated January 01, 2024 | https://codes.findlaw.com/tx/tax-code/tax-sect-352-009/

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