Tex. Tax Code § 301.004 · Chapter 301. GENERAL PROVISIONS
TELEPHONE COMPANY EXEMPTION.
Text — Current through the 89th 2nd Called Legislative Session, 2025
(a) A municipality or other political subdivision of this state may not impose an occupation tax or any charge for the privilege of doing business on a telephone company taxed under Chapter 171 of this code.
(b) This section does not:
(1) prohibit the collection by a municipality of a franchise tax in effect on October 31, 1936;
(2) prohibit the collection of ad valorem taxes; or
(3) affect any contracts made between a municipality and a franchise holder.
(c) In this section, "telephone company" means a person who owns or operates a telephone line or a telephone network in this state, charges for its use, and is regulated by the Public Utility Commission of Texas as a certificated provider of local exchange telephone service.
Notes and commentary — not statutory text
History
Added by Acts 1987, 70th Leg., 2nd C.S., ch. 5, art. 3, Sec. 3, eff. Oct. 1, 1988.
Source of truth
- Edition
- Current through the 89th 2nd Called Legislative Session, 2025
- Official file
- https://statutes.capitol.texas.gov/Docs/TX/htm/TX.301.htm
- Text hash
- sha256 09d6361e1620a4299bdbdb20ffe5885f85074f1a900977817345f4f16f672aef
- 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
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