CHAPTER 38: TAXATION AND FINANCE

Section

General Provisions

   38.01   Sales and use tax

   38.015   Taxation of tangible personal property in transit

   38.02   Delinquency penalties and interest

   38.03   Penalty schedule; interest rate

   38.04   Payment of delinquency tax

   38.05   Collection by Tax Attorney

Hotel Occupancy Tax

   38.15   Levied

   38.16   Definitions

   38.17   Duty to collect

   38.18   Monthly tax payments

   38.19   Tax Assessor/Collector to have access to books and records

   38.20   Use of funds

   38.21   Penalty

Tax Relief for Historic Structures

   38.30   Granting of exemptions

   38.31   Percentage of value exempted

   38.32   Application

   38.33   Inspection, approval or denial certification

   38.34   Appeal of Historic Landmark Commission’s determination

   38.35   Adoption of ordinance by City Council

   38.36   Rendition and assessment of historic resources for ad valorem taxation

   38.37   Definitions

Cross reference:

   Taxation procedure, see Charter, §§ 9.15 et seq.

Statutory reference:

   Authority to levy, assess and collect taxes, see Tex. Rev. Civ. Stat., Arts. 1028, 1029, 1041, 1175(7)-(9)