§ 121.03  EXEMPTIONS AND REFUNDS.
   (A)   A person described as a permanent resident by Texas Tax Code § 156.101 is exempt from the payment of the tax imposed by this chapter.
   (B)   A governmental entity excepted under Texas Tax Code § 156.103(a)(1) or (a)(3) from the tax imposed by 156 of that code shall pay the tax imposed by this chapter but is entitled to a refund of the tax paid.
   (C)   A person who is described by Texas Tax Code § 156.103(d) is exempt from the payment of the tax imposed by this chapter.
   (D)   A tax imposed by person who is described by Texas Tax Code § 156.103(c) shall pay the tax imposed by this chapter but the state governmental entity with whom the person is associated is entitled to a refund of the tax paid.
   (E)   To receive a refund of tax paid under this chapter, the governmental entity entitled to the refund must file a refund claim on a form provided by the city and containing the information required by the city.
   (F)   A governmental entity may file a refund claim with the city under this chapter only for each calendar quarter for all reimbursements accrued during that quarter.
(Ord. 98-46, passed 11-24-98)