Texas § TX.182.022 - IMPOSITION AND RATE OF TAX

§ TX.182.022. IMPOSITION AND RATE OF TAX

IMPOSITION AND RATE OF TAX. (a) A tax is imposed on each utility company that makes a sale to an ultimate consumer 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. (d) Notwithstanding any other provisions of this chapter, a tax under this chapter may not be imposed on the gross receipts from the sale of electricity to a public school district customer. 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 (H.B. 3732 ), Sec. 6, eff. September 1, 2007. Acts 2017, 85th Leg., R.S., Ch. 102 (S.B. 559 ), Sec. 2, eff. May 23, 2017. Acts 2019, 86th Leg., R.S., Ch. 53 (H.B. 2263 ), Sec. 4, eff. January 1, 2024.