CHAPTER 182. MISCELLANEOUS GROSS RECEIPTS TAXES
TAX CODE
TITLE 2. STATE TAXATION
SUBTITLE G. GROSS RECEIPTS TAXES
CHAPTER 182. MISCELLANEOUS GROSS RECEIPTS TAXES
SUBCHAPTER B. UTILITY COMPANIES
Sec. 182.021. DEFINITIONS. In this subchapter:
(1) "Utility company" means a person:
(A) 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) who owns or operates an electric light or electric power
works, or light plant used for local sale and distribution
located within an incorporated city or town in this state, or who
is a retail electric provider, as that term is defined in Section
31.002, Utilities Code, that makes local sales within an
incorporated city or town in this state; provided, however, that
a person who owns an electric light or electric power or gas
plant used for distribution but who does not make retail sales to
the ultimate consumer within an incorporated city or town in this
state is not included in this definition.
(2) "Business" means the providing of gas, electric light,
electric power, or water.
(3), (4) Repealed by Acts 1991, 72nd Leg., 1st C.S., ch. 5, Sec.
17.06, eff. Sept. 1, 1991.
Acts 1981, 67th Leg., p. 1715, ch. 389, Sec. 1, eff. Jan. 1,
1982. Amended by Acts 1991, 72nd Leg., 1st C.S., ch. 3, Sec.
5.02, eff. Sept. 1, 1991; Acts 1991, 72nd Leg., 1st C.S., ch. 5,
Sec. 17.06, eff. Sept. 1, 1991; Acts 1999, 76th Leg., ch. 405,
Sec. 55, eff. Sept. 1, 1999.
Sec. 182.022. IMPOSITION AND RATE OF TAX. (a) A tax is imposed
on each utility company located in an incorporated city or town
having a population of more than 1,000, according to the last
federal census next preceding the filing of the report.
(b) The tax rates are:
(1) .581 percent of the gross receipts from business done in an
incorporated city or town having a population of more than 1,000
but less than 2,500, according to the last federal census next
preceding the filing of the report;
(2) 1.07 percent of the gross receipts from business done in an
incorporated city or town having a population of 2,500 or more
but less than 10,000, according to the last federal census next
preceding the filing of the report; and
(3) 1.997 percent of the gross receipts from business done in an
incorporated city or town having a population of 10,000 or more,
according to the last federal census next preceding the filing of
the report.
(c) Notwithstanding any other provision of this chapter, a tax
under this chapter may not be imposed on gross receipts from the
sale of electricity generated by an advanced clean energy
project, as defined by Section 382.003, Health and Safety Code.
Acts 1981, 67th Leg., p. 1715, ch. 389, Sec. 1, eff. Jan. 1,
1982. Amended by Acts 1991, 72nd Leg., 1st C.S., ch. 3, Sec.
5.03, eff. Sept. 1, 1991; Acts 1991, 72nd Leg., 1st C.S., ch. 5,
Sec. 17.07, eff. Sept. 1, 1991.
Amended by:
Acts 2007, 80th Leg., R.S., Ch.
1277, Sec. 6, eff. September 1, 2007.
Sec. 182.023. PAYMENT OF TAX. Only one utility company pays the
tax on a commodity. If the commodity is produced by one utility
company and distributed by another, the distributor pays the tax.
Acts 1981, 67th Leg., p. 1715, ch. 389, Sec. 1, eff. Jan. 1,
1982.
Sec. 182.024. POLITICAL SUBDIVISIONS. No city or other
political subdivision of this state may impose an occupation tax
or charge of any sort on a utility company taxed under this
subchapter.
Acts 1981, 67th Leg., p. 1715, ch. 389, Sec. 1, eff. Jan. 1,
1982.
Sec. 182.025. CHARGES BY A CITY. (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.
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.
Sec. 182.026. SUBCHAPTER NOT APPLICABLE. (a) This subchapter
does not apply to a utility company owned and operated by a city,
town, county, water improvement district, or conservation
district.
(b) This subchapter does not:
(1) affect collection of ad valorem taxes; or
(2) impair or alter a provision of a contract, agreement, or
franchise made between a city and a public utility company
relating to a payment made to the city.
Acts 1981, 67th Leg., p. 1716, ch. 389, Sec. 1, eff. Jan. 1,
1982. Amended by Acts 1991, 72nd Leg., 1st C.S., ch. 3, Sec.
5.04, eff. Sept. 1, 1991; Acts 1991, 72nd Leg., 1st C.S., ch. 5,
Sec. 17.08, eff. Sept. 1, 1991.
Sec. 182.027. NO EXEMPTION. Notwithstanding anything to the
contrary in Chapter 161, Utilities Code, this subchapter applies
to a retail electric provider as defined in Section 31.002(17),
Utilities Code, that is owned, operated, or controlled by an
electric cooperative.
Added by Acts 1999, 76th Leg., ch. 405, Sec. 57, eff. Sept. 1,
1999.
SUBCHAPTER E. TAX COLLECTIONS AND BUSINESS PERMITS
Sec. 182.081. REPORTS. (a) A person required to pay a tax
under this chapter shall report to the comptroller on the last
day of January, April, July, and October of each year.
(b) A report must include a statement of the gross receipts from
business done, as defined in this chapter for each taxpayer,
during the preceding quarterly period.
Acts 1981, 67th Leg., p. 1717, ch. 389, Sec. 1, eff. Jan. 1,
1982. Amended by Acts 1983, 68th Leg., p. 1379, ch. 284, Sec. 10,
eff. Sept. 1, 1983.
Sec. 182.082. TAX PAYMENTS: DUE DATE. Except as provided in
Section 182.083 of this code, the taxes imposed by this chapter
are due and payable to the comptroller on the last day of
January, April, July, and October of each year.
Acts 1981, 67th Leg., p. 1717, ch. 389, Sec. 1, eff. Jan. 1,
1982. Amended by Acts 1983, 68th Leg., p. 1379, ch. 284, Sec. 10,
eff. Sept. 1, 1983; Acts 1997, 75th Leg., ch. 1423, Sec. 19.117,
eff. Sept. 1, 1997.
Sec. 182.083. PAYMENT OF TAX IF BUSINESS BEGUN AFTER BEGINNING
OF QUARTER. (a) Except as provided in Subsection (b) of this
section, if a person taxed under this chapter begins business on
or after the first day of the quarter, then in lieu of the gross
receipts tax provided for in this chapter, the tax for that
quarter is $50, payable to the comptroller in advance.
(b) If a person that begins business on or after the first day
of the quarter is an incorporation, reincorporation, or survivor
of a merger of a person or persons that were previously subject
to a tax under this chapter, its report required under Section
182.081 of this code must show the combined gross receipts during
the preceding quarterly period of the person or persons that were
incorporated, reincorporated, or merged to form the new entity.
The gross receipts tax provided for in this chapter must be paid
on the reported combined gross receipts required under this
subsection.
Acts 1981, 67th Leg., p. 1717, ch. 389, Sec. 1, eff. Jan. 1,
1982. Amended by Acts 1985, 69th Leg., ch. 31, Sec. 2, eff. Aug.
26, 1985; Acts 1997, 75th Leg., ch. 1423, Sec. 19.118, eff. Sept.
1, 1997.
Sec. 182.084. ADDITIONAL REPORTS. The comptroller may require a
person required to report under this chapter to supply additional
or supplemental reports containing information necessary to
compute the tax due.
Acts 1981, 67th Leg., p. 1717, ch. 389, Sec. 1, eff. Jan. 1,
1982.
Sec. 182.085. FORMS. The comptroller shall prepare forms for
use in making the reports required by this chapter.
Acts 1981, 67th Leg., p. 1718, ch. 389, Sec. 1, eff. Jan. 1,
1982.
Sec. 182.086. PERMIT REQUIRED; FORM OF PERMIT. (a) Each person
taxed under this chapter must have a permit to transact business.
(b) The comptroller shall issue the permit in a form prescribed
by the attorney general.
(c) A permit shows:
(1) the name of the person to whom it is issued;
(2) the business to be transacted; and
(3) that the holder has complied with this chapter.
(d) The permit must be publicly displayed at the principal
office of the person to whom it is issued.
Acts 1981, 67th Leg., p. 1718, ch. 389, Sec. 1, eff. Jan. 1,
1982.
Sec. 182.087. APPLICATION AND ISSUANCE OF PERMIT. (a) The
comptroller shall prescribe the form of the application for the
permit to transact business.
(b) The application must show:
(1) to the satisfaction of the comptroller the facts required
under Section 182.086 of this code; and
(2) that the applicant has paid the taxes required by this
chapter or, if the applicant is the buyer of a going business,
that the seller has paid all taxes due or to become due under
this chapter.
(c) After determining that all taxes due under this chapter have
been paid, the comptroller shall issue the permit to transact
business.
(d) Repealed by Acts 1993, 73rd Leg., ch. 587, Sec. 35, eff.
Oct. 1, 1993.
(e) Repealed by Acts 1983, 68th Leg., p. 4769, ch. 840, Sec. 1,
eff. Aug. 29, 1983.
Acts 1981, 67th Leg., p. 1718, ch. 389, Sec. 1, eff. Jan. 1,
1982. Amended by Acts 1983, 68th Leg., p. 4769, ch. 840, Sec. 1,
eff. Aug. 29, 1983; Acts 1993, 73rd Leg., ch. 587, Sec. 35, eff.
Oct. 1, 1993.
Sec. 182.088. SUSPENSION OF PERMIT. (a) If taxes due under
this chapter are not paid before the expiration of 30 days after
the due date, the comptroller shall mail a written notice to the
delinquent taxpayer at the last known address stating that:
(1) the tax is unpaid; and
(2) the comptroller will suspend the permit to transact business
if the tax is not paid within 10 days of the date of the notice.
(b) The mailing of the notice is sufficient compliance with this
law.
(c) If the tax and accrued penalties are not paid before the
expiration of 15 days after the mailing of the notice, the
comptroller shall:
(1) Note on the records that the permit to transact business of
the delinquent taxpayer has been suspended, giving the date of
suspension;
(2) immediately certify the suspension to the attorney general;
and
(3) have published a notice of suspension of the permit in a
daily or weekly newspaper published in the county of the
delinquent taxpayer's business or, if there is no newspaper
published in that county, in a daily newspaper with statewide
circulation.
Acts 1981, 67th Leg., p. 1718, ch. 389, Sec. 1, eff. Jan. 1,
1982.
SUBCHAPTER F. PENALTIES
Sec. 182.102. PENALTY FOR FAILURE TO FILE REPORT OR TO PAY TAX.
(a) A person who fails to file a report as required by this
chapter or who fails to pay a tax imposed by this chapter when
due forfeits five percent of the amount due as a penalty, and if
the person fails to file the report or pay the tax within 30 days
after the day on which the tax or report is due, the person
forfeits an additional five percent.
(b) The minimum penalty imposed by this section is $1.
Acts 1981, 67th Leg., p. 1719, ch. 389, Sec. 1, eff. Jan. 1,
1982. Amended by Acts 1983, 68th Leg., p. 452, ch. 93, Sec. 5,
eff. Sept. 1, 1983.
Sec. 182.103. SUITS. (a) The attorney general shall bring
suits to collect penalties under this chapter.
(b) The courts of Travis County have concurrent jurisdiction of
a violation under this chapter.
Acts 1981, 67th Leg., p. 1719, ch. 389, Sec. 1, eff. Jan. 1,
1982.
Sec. 182.104. TRANSACTING BUSINESS WITHOUT A PERMIT: PENALTY.
(a) A person commits an offense if the person is required by
Section 182.086 of this code to have a permit and the person
transacts business without a valid permit.
(b) An offense under Subsection (a) of this section is
punishable by a fine of not less than $50 nor more than $500.
Each day on which a violation occurs is a separate offense.
Acts 1981, 67th Leg., p. 1719, ch. 389, Sec. 1, eff. Jan. 1,
1982.
SUBCHAPTER G. NATURE AND ALLOCATION OF TAX
Sec. 182.121. NATURE OF TAX. A tax imposed by this chapter is
an occupation tax.
Acts 1981, 67th Leg., p. 1719, ch. 389, Sec. 1, eff. Jan. 1,
1982.
Text of section effective until September 01, 2020
Sec. 182.122. ALLOCATION OF TAX. (a) Revenues collected under
this chapter are allocated:
(1) one-fourth to the foundation school fund; and
(2) three-fourths to the general revenue fund.
(b) The comptroller shall transfer to the advanced clean energy
project account the first $30 million of the revenues collected
under this chapter that are allocated to the general revenue fund
under Subsection (a)(2) in any state fiscal biennium.
Acts 1981, 67th Leg., p. 1719, ch. 389, Sec. 1, eff. Jan. 1,
1982. Amended by Acts 1981, 67th Leg., p. 2778, ch. 752, Sec.
9(h), eff. Jan. 1, 1982; Acts 1984, 68th Leg., 2nd C.S., ch. 28,
art. II, part B, Sec. 5, eff. Sept. 1, 1984.
Amended by:
Acts 2007, 80th Leg., R.S., Ch.
1277, Sec. 7, eff. September 1, 2007.
Acts 2007, 80th Leg., R.S., Ch.
1277, Sec. 8, eff. September 1, 2020.
Text of section effective on September 01, 2020
Sec. 182.122. ALLOCATION OF TAX. Revenues collected under this
chapter are allocated:
(1) one-fourth to the foundation school fund; and
(2) three-fourths to the general revenue fund.
Acts 1981, 67th Leg., p. 1719, ch. 389, Sec. 1, eff. Jan. 1,
1982. Amended by Acts 1981, 67th Leg., p. 2778, ch. 752, Sec.
9(h), eff. Jan. 1, 1982; Acts 1984, 68th Leg., 2nd C.S., ch. 28,
art. II, part B, Sec. 5, eff. Sept. 1, 1984.
Amended by:
Acts 2007, 80th Leg., R.S., Ch.
1277, Sec. 7, eff. September 1, 2007.
Acts 2007, 80th Leg., R.S., Ch.
1277, Sec. 8, eff. September 1, 2020.