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Are municipal franchise fees considered a “tax” or a “fee?” Why does it matter? Application of State Taxpayer Bill of Rights for collection and enforcement. Tex. Admin. Code tit. 34 §.
The franchise fee payable under this section is to be paid quarterly, within 45 days after the end of the quarter for the preceding calendar quarter. Each payment shall be accompanied by a summary explaining the basis for the calculation of the fee.
As of March 1, 2000, all telecommunications franchise fees in Texas are required to be based on a fee-per-access line method. The PUCT, in October 1999, established three categories of access lines - residential, non-residential, and point-to-point.
The municipal franchise charges authorized by this section shall be considered a reasonable and necessary operating expense of each electric utility, transmission and distribution utility, municipally owned utility, or electric cooperative that is subject to a charge under this section.
Franchise Fee (statute and home rule) † The Texas Constitution prohibits cities from giving away city property. (See Texas Const. Art. III, Sec. 52). † Home rule cities –can control the use of city streets, right-of-way, or grounds of the city by granting a franchise. † Some franchise fees are also regulated by statutes (Federal and ...
The Texas franchise tax is a privilege tax imposed on each taxable entity formed or organized in Texas or doing business in Texas. For general information, see the Franchise Tax Overview . File and Pay Franchise Tax
(10) licensing or franchise costs, including fees incurred in securing the contractual right to use a trademark, corporate plan, manufacturing procedure, special recipe, or other similar right directly associated with the goods produced. (e) The cost of goods sold does not include the following costs in relation to the taxable entity's goods:
