{"data":{"id":"us-tx/tex.-tax-code-301.004","jurisdiction":"us-tx","citation":"Tex. Tax Code § 301.004","heading":"TELEPHONE COMPANY EXEMPTION.","body":"(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.\n(b) This section does not:\n(1) prohibit the collection by a municipality of a franchise tax in effect on October 31, 1936;\n(2) prohibit the collection of ad valorem taxes; or\n(3) affect any contracts made between a municipality and a franchise holder.\n(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.\nAdded by Acts 1987, 70th Leg., 2nd C.S., ch. 5, art. 3, Sec. 3, eff. Oct. 1, 1988.","path":["TAX CODE","TITLE 3. LOCAL TAXATION","SUBTITLE A. GENERAL TAXING AUTHORITY AND PROVISIONS","CHAPTER 301. GENERAL PROVISIONS"],"source_url":"https://statutes.capitol.texas.gov/Docs/TX/htm/TX.301.htm#301.004","current_through":"89th 2nd Called Legislative Session, 2025","vintage":"","retrieved_at":"2026-08-27T01:47:41Z","sha256":"70f48793e5d42cb725c3ce2d6e1f4dc8ce2c510122582fe2c308b10e721da4ac","source_id":"us-tx","stale":false,"prev":"us-tx/tex.-tax-code-301.003","next":"us-tx/tex.-tax-code-302.001"},"notice":"GroundRules: Original legal text. Not legal advice."}