Texas Tax Code
§ 301.004 — TELEPHONE COMPANY EXEMPTION
TX § 301.004Title 3. LOCAL TAXATION · Part A. GENERAL TAXING AUTHORITY AND PROVISIONS · Ch. 301. GENERAL PROVISIONS
Statute text
View on source(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.
Legislative history
Added by Acts 1987, 70th Leg., 2nd C.S., ch. 5, art. 3, Sec. 3, eff. Oct. 1, 1988.