Texas § 301.004 TELEPHONE COMPANY EXEMPTION.

Texas Statutes

§ 301.004 — TELEPHONE COMPANY EXEMPTION.

Texas § 301.004

Code TXTax Code

This text of Texas § 301.004 (TELEPHONE COMPANY EXEMPTION.) is published on Counsel Stack Legal Research, covering Texas primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

Tex. Tax Code Code Ann. § 301.004 (2026).

Text

Sec. 301.004. TELEPHONE COMPANY EXEMPTION.

(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.

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Sec. 301.004. TELEPHONE COMPANY EXEMPTION. (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.