Tex. Tax Code § 182.025 · Subchapter B. UTILITY COMPANIES
CHARGES BY A CITY.
Text — Current through the 89th 2nd Called Legislative Session, 2025
(a) An incorporated city or town may make a reasonable lawful charge for the use of a city street, alley, or public way by a public utility in the course of its business.
(b) The total charges, however designated or measured, may not exceed two percent of the gross receipts of the public utility for the sale of gas or water within the city.
(c) The total charges, however designated or measured, relating to distribution service of an electric utility or transmission and distribution utility within the city may not exceed the amount or amounts prescribed by Section 33.008, Utilities Code. The charges paid by an electric utility or transmission and distribution utility under this subsection may be only for distribution service.
(d) If a public utility taxed under this subchapter pays a special tax, rental, contribution, or charge under a contract or franchise executed before May 1, 1941, the city shall credit the payment against the amount owed by the public utility on any charge allowable under Subsection (a) of this section.
(e) In this section:
(1) "Distribution service" has the meaning assigned by Section 33.008, Utilities Code.
(2) "Electric utility" has the meaning assigned by Section 31.002, Utilities Code.
(3) "Public utility" means:
(A) a person who owns or operates a gas or water works or water plant used for local sale and distribution located within an incorporated city or town in this state; or
(B) an electric utility or transmission and distribution utility providing distribution service within an incorporated city or town in this state.
(4) "Transmission and distribution utility" has the meaning assigned by Section 31.002, Utilities Code.
Notes and commentary — not statutory text
History
Acts 1981, 67th Leg., p. 1716, ch. 389, Sec. 1, eff. Jan. 1, 1982. Amended by Acts 1999, 76th Leg., ch. 405, Sec. 56, eff. Jan. 1, 2002.
Source of truth
- Edition
- Current through the 89th 2nd Called Legislative Session, 2025
- Official file
- https://statutes.capitol.texas.gov/Docs/TX/htm/TX.182.htm
- Text hash
- sha256 2ffb480a2d448caffd7fd5ea24dfbba2b680e3613d69f73dc712efce607f0ffc
- Composed by
- compose_tx.py 2026-10-05: the Legislative Council's chapter files read in document order; verify_tx.py's independent reading (lxml DOM walk) agrees character for character
This section cites
Provisions in this library that the text above cites, as it prints each citation. A range cited as “ss. 61.13-61.16” links its first and last provisions.
Cited by 6 provisions
Provisions in this library whose text cites Tex. Tax Code § 182.025. Each shows the citation as that text prints it.
Natural Resources Code
Utilities Code
- Tex. Util. Code § 37.101SERVICE IN ANNEXED OR INCORPORATED AREA.Printed as Section 182.025, Tax Code
- Tex. Util. Code § 41.005LIMITATION ON MUNICIPAL AUTHORITY.Printed as Section 182.025, Tax Code
- Tex. Util. Code § 121.2025AUTHORITY OF MUNICIPALITY TO ASSESS CHARGES.Printed as Section 182.025, Tax Code
- Tex. Util. Code § 181.005AUTHORITY TO LAY AND MAINTAIN LINES.Printed as Sections 182.025 and 182.026, Tax Code
Procedural information only. Not legal advice and not a substitute for the advice of an attorney. Confirm the current text with the official publisher before relying on it.