Tex. Tax Code § 321.1055 · Subchapter B. IMPOSITION OF SALES AND USE TAXES BY MUNICIPALITIES
IMPOSITION OF FIRE CONTROL OR CRIME CONTROL DISTRICT TAX ON THE RESIDENTIAL USE OF GAS AND ELECTRICITY.
Text — Current through the 89th 2nd Called Legislative Session, 2025
(a) This section applies to a fire control, prevention, and emergency medical services district or crime control and prevention district located in all or part of a municipality that imposes a tax on the residential use of gas and electricity under Section 321.105.
(b) The board of directors of a district to which this section applies may, by order or resolution adopted in a public hearing by a vote of a majority of the membership of the board and recorded in the district's minutes:
(1) impose a tax adopted under Section 321.106 or 321.108, as applicable, on receipts from the sale, production, distribution, lease, or rental of, and the use, storage, or other consumption within the district of, gas and electricity for residential use;
(2) exempt from taxation the items described by Subdivision (1); or
(3) reimpose the tax under Subdivision (1).
(c) A district that adopts an order or resolution under Subsection (b) shall:
(1) send a copy of the order or resolution to the comptroller by United States certified or registered mail;
(2) send a copy of the order or resolution and a copy of the district's boundaries to each gas and electric company whose customers are subject to the tax by United States certified or registered mail; and
(3) publish notice of the order or resolution in a newspaper of general circulation in the district.
(d) If the residential use of gas and electricity ceases to be taxable in the municipality in which a district is located, then the residential use of gas and electricity is not taxable by the district.
(e) The provisions of Sections 321.201 and 321.204 that govern the computation of municipal taxes on gas and electricity for residential use apply to the computation of district taxes on gas and electricity for residential use under this section.
Notes and commentary — not statutory text
History
Added by Acts 2009, 81st Leg., R.S., Ch. 1420 (S.B. 575), Sec. 2, eff. January 1, 2010.
Source of truth
- Edition
- Current through the 89th 2nd Called Legislative Session, 2025
- Official file
- https://statutes.capitol.texas.gov/Docs/TX/htm/TX.321.htm
- Text hash
- sha256 36225457c150c095ccb64e170c3673d23ab801d59ae36c0cc7c58bffdb635701
- 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.
Tax Code
- Tex. Tax Code § 321.105RESIDENTIAL USE OF GAS AND ELECTRICITY.Printed as Section 321.105
- Tex. Tax Code § 321.106FIRE CONTROL DISTRICT TAX.Printed as Section 321.106 or 321.108
- Tex. Tax Code § 321.108MUNICIPAL CRIME CONTROL AND PREVENTION DISTRICT TAX.Printed as Section 321.106 or 321.108
- Tex. Tax Code § 321.201COMPUTATION OF SALES TAXES.Printed as Sections 321.201 and 321.204
- Tex. Tax Code § 321.204COMPUTATION OF USE TAX.Printed as Sections 321.201 and 321.204
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.