Texas § 351.009 ANNUAL REPORT TO COMPTROLLER.

Texas Statutes

§ 351.009 — ANNUAL REPORT TO COMPTROLLER.

Texas § 351.009

Code TXTax Code

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Bluebook

Tex. Tax Code Code Ann. § 351.009 (2026).

Text

Sec. 351.009. ANNUAL REPORT TO COMPTROLLER.

(a)Not later than March 1 of each year, a municipality that imposes the tax authorized by this chapter shall report to the comptroller:

(1)the rate of:

(A)the tax imposed by the municipality under this chapter; and

(B)if applicable, the tax imposed by the municipality under Subchapter H , Chapter 334 , Local Government Code;

(2)the amount of revenue collected during the municipality's preceding fiscal year from:

(A)the tax imposed by the municipality under this chapter; and

(B)if applicable, the tax imposed by the municipality under Subchapter H , Chapter 334 , Local Government Code;

(3)the amount and percentage of the revenue described by Subdivision (2)(A) allocated by the municipality to each use authorized by this chapter for which th

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Sec. 351.009. ANNUAL REPORT TO COMPTROLLER. (a) Not later than March 1 of each year, a municipality that imposes the tax authorized by this chapter shall report to the comptroller:
(1) the rate of:
(A) the tax imposed by the municipality under this chapter; and
(B) if applicable, the tax imposed by the municipality under Subchapter H , Chapter 334 , Local Government Code;
(2) the amount of revenue collected during the municipality's preceding fiscal year from:
(A) the tax imposed by the municipality under this chapter; and
(B) if applicable, the tax imposed by the municipality under Subchapter H , Chapter 334 , Local Government Code;
(3) the amount and percentage of the revenue described by Subdivision (2)(A) allocated by the municipality to each use authorized by this chapter for which the municipality used the revenue during the municipality's preceding fiscal year, stated separately as an amount and percentage for each applicable use; and
(4) the total amount of any revenue described by Subdivision (2)(A) collected in any preceding fiscal year of the municipality that has not yet been spent by the municipality and the amount of that unexpended revenue, if any, that remains in the municipality's possession in the fiscal year in which the report is due.
(b) The municipality must make the report required by this section by submitting the report to the comptroller on a form prescribed by the comptroller.
(c) The comptroller shall prescribe the form a municipality must use for the report required to be submitted under this section.
(d) A municipality that is required to make a report to the comptroller under this section may use a portion of the revenue described by Subsection (a)(2)(A) for the costs incurred by the municipality in making and submitting the report. The amount of revenue a municipality may use each year for the purpose authorized by this subsection may not exceed:
(1) $1,000 if the municipality has a population of less than 10,000; or
(2) $2,500 if the municipality has a population of 10,000 or more.
(e) The comptroller may adopt rules necessary to administer this section.
SUBCHAPTER B. USE AND ALLOCATION OF REVENUE

Legislative History

Added by Acts 2017, 85th Leg., R.S., Ch. 420 (S.B. 1221 ), Sec. 1, eff. June 1, 2017. Amended by: Acts 2023, 88th Leg., R.S., Ch. 357 (S.B. 1420 ), Sec. 2, eff. June 2, 2023. Acts 2023, 88th Leg., R.S., Ch. 643 (H.B. 3727 ), Sec. 2, eff. June 12, 2023.