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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.
† A franchise is a special privilege conferred by government on an individual or organization. † Franchises are generally granted to utilities or other monopolies created to further the public interest. † Texas cities charge franchise fees for the use of city property and use of public right-of-way to deliver service to customers ...
Sec. 66.005. FRANCHISE FEE. (a) The holder of a state-issued certificate of franchise authority shall pay each municipality in which it provides cable service or video service a franchise fee of five percent based upon the definition of gross revenues as set forth in this chapter.
What are electric franchise fees? Electric franchise fees are fees paid by IOUs or coops (and in some cases, MOUs that provide service in other cities) that use a city’s rights-of-way to provide service. Both state law and the Texas Constitution provide that a city may not allow a private entity to use city property for free.
