Ask Taxation Expert

Local Government in Texas

What is the constitutional basis for local government in Texas?

City Government

• City governments in Texas have broad authority to provide services, enact regulations and tax.

• Cities may enact city ordinances, which are laws enacted by the governing body of a municipality to regulate such matters as building construction, land use practices, and driving habits.

• Cities finance their operations by levying property taxes, sales taxes, and other taxes and service charges.

• Cities and other units of local government are subordinate units of government, subject to the constitutions and laws of the US and the state of Texas.

• A general-law city is a municipality that is limited to those governmental structures and powers specifically granted by state law. They are bound by Dillon's rule, which is a legal principle that a city can exercise only those powers expressly granted by state law.

• Home rule cities can take any actions not prohibited by state or federal law or the constitutions of the US and Texas.

Forms of Local Government:

• Mayor-council - voters elect a mayor as the executive officer and a council that serves as a legislative body. The mayor and the council together make policy for the city.

• Council-manager - city council/mayor appoints a professional administrator called a city manager to act as chief executive of the city. Role of the mayor is limited.

• Commission form - voters select a commission whose members exercise both executive and legislative powers.

What are some examples of places that use each form of local government?

Major budget items for city governments in Texas: police and fire protection, sanitation, streets, and health. What other items are included in the budget?

Most important revenue source for cities: property tax. Then revenue from sales tax, federal aid, charges for services, fines and borrowing.

County Governments

• Texas has (how many?) counties. Texas counties are general-law units of local government. County governments in Texas play a dual role in providing services to their residents and carrying out the functions of state government.

• Responsibilities: law enforcement, courts, health, records, tax collection, elections, road and bridge maintenance and building, and various other functions

• The commissioners court controls county governments: four commissioners and the county judge.

• Individual commissioners control county government in their precincts.

• Other officials: county sheriff, district attorney, county attorney, district clerk, county clerk, justice of the peace, constable, tax assessor-collector - What are the role of these officials?

• Who directs voter registration in most counties in Texas? Who maintains legal records for district courts? Who is the county's chief tax official? Who collects fees for automobile license plates?

• Property taxes are the main source of tax revenue for county governments. What are some other revenue sources for county governments?

• What is a major budget item (expenditure) for counties?

• Independent school districts are units of local government that provide public education to district residents. The governing body for ISDs is the board of trustees. What is their main job?

• The federal government, state government and local government (taxpayers) fund public education. Which one spends the most on public education in Texas?

• How is public education governed?

Parental choice is the educational concept that allowing parents to choose which school their children will attend will lead to improvements in educational quality because schools will compete for students. Is this a viable solution to improving educational quality?

What are charter schools and how are they organized and governed in Texas?

Special districts are units of local government created to perform specific functions. What are the most common types of special districts? They are created to provide services that other units of local government cannot or will not provide.

Taxation, Accounting

  • Category:- Taxation
  • Reference No.:- M91697955

Have any Question?


Related Questions in Taxation

Partnership taxable incomepartner d is a 10 percent general

Partnership Taxable Income Partner D is a 10 percent general partner in ABCD Partnership. The partnership's financial records for the current tax year reveal the following: Gross receipts from sales . . . . . . . . . . . ...

Question 1you are working as a tax consultant in mayfield

Question 1 You are working as a tax consultant in Mayfield, NSW. Your client is an investor and antique collector. You have ascertained that she is not carrying on a business. Your client provides the following informati ...

Question - in june 2016 tom had signed an agreement in

Question - In June 2016 Tom had signed an agreement in Sydney with XYZ Ltd to act as the company's plantation manager in Brunei until June 2018. At the time of signing the agreement, Tom was advised that it was possible ...

Questionan entity which is gst registered or which needs to

Question An entity which is GST registered (or which needs to be registered) needs to charge GST on its taxable supplies (s.9.70, A New Tax System (Goods and Services Tax) Act 1999 ("GSTA")). While some transactions may ...

Understanding tax returns assessment - prepare tax returns

Understanding Tax Returns Assessment - Prepare tax returns for individuals To complete these activities you are required to: a) Conduct independent research and analysis of relevant Tax Law. b) Access the most up to date ...

Business taxation assignment -assignment question - carson

BUSINESS TAXATION ASSIGNMENT - ASSIGNMENT QUESTION - Carson Pty Ltd ("Carson"), an Australian resident company for tax purposes, carries on numerous business activities. In the first half of 2014, Carson has thoughts of ...

Taxation theory practice amp law assignment -question 1

Taxation Theory, Practice & Law Assignment - Question 1 - You are working as a tax consultant in Mayfield, NSW. Your client is an investor and antique collector. You have ascertained that she is not carrying on a busines ...

Question 1the lotteries commission conducts an instant

Question 1 The Lotteries Commission conducts an instant lottery called 'Set for Life' under which a winner who scratches three 'set for life' panels wins $50,000 each year for 20 years. The first $50,000 is payable as so ...

Taxation theory practice amp law assignment -question 1 -

Taxation Theory, Practice & Law Assignment - Question 1 - You are working as a tax consultant in Mayfield, NSW. Your client is an investor and antique collector. You have ascertained that she is not carrying on a busines ...

Taxation theory practice amp law assignment -question 1 -

Taxation Theory, Practice & Law Assignment - Question 1 - You are working as a tax consultant in Mayfield, NSW. Your client is an investor and antique collector. You have ascertained that she is not carrying on a busines ...

  • 4,153,160 Questions Asked
  • 13,132 Experts
  • 2,558,936 Questions Answered

Ask Experts for help!!

Looking for Assignment Help?

Start excelling in your Courses, Get help with Assignment

Write us your full requirement for evaluation and you will receive response within 20 minutes turnaround time.

Ask Now Help with Problems, Get a Best Answer

Why might a bank avoid the use of interest rate swaps even

Why might a bank avoid the use of interest rate swaps, even when the institution is exposed to significant interest rate

Describe the difference between zero coupon bonds and

Describe the difference between zero coupon bonds and coupon bonds. Under what conditions will a coupon bond sell at a p

Compute the present value of an annuity of 880 per year

Compute the present value of an annuity of $ 880 per year for 16 years, given a discount rate of 6 percent per annum. As

Compute the present value of an 1150 payment made in ten

Compute the present value of an $1,150 payment made in ten years when the discount rate is 12 percent. (Do not round int

Compute the present value of an annuity of 699 per year

Compute the present value of an annuity of $ 699 per year for 19 years, given a discount rate of 6 percent per annum. As