(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)