Grant Payment Termination: Suspension. The payment of the Annual Sales Tax Grants shall terminate on the effective date of determination by the State of Texas or other appropriate agency or court of competent jurisdiction that Home Depot is not a place of business resulting in Sales and Use Taxes being due the City from the sale of Taxable Items by Home Depot on the Property. In the event the State of Texas seeks to invalidate Home Depot as a place of business where Sales and Use Tax was properly remitted to the State of Texas (the "Comptroller Challenge") the payment of Annual Sales Tax Grants by the City hereunder shall be suspended until such Comptroller Challenge is resolved in whole favorably to the City. In such event, Home Depot shall not be required to return or refund Annual Sales Tax Grants previously received from the City provided Home Depot is actively defending against and/or contesting the Comptroller Challenge and Home Depot promptly informs the City in writing of such Home Depot actions and with copies of all documents and information related thereto. In the event the Comptroller Challenge is resolved favorably to the City, the City shall remit to Home Depot all unpaid Annual Sales Tax Grants that they would have otherwise been entitled to during the suspension due to the Comptroller Challenge. In the event the Comptroller Challenge is not resolved favorably to the City and/or in the event the State of Texas determines that Home Depot does not have a place of business on the Property or that Home Depot is not a place of business where the Sales and Use Tax was properly remitted to the State of Texas, and Sales and Use Tax Receipts previously paid or remitted to the City relating to the Improvements are reversed and required to be repaid to the State of Texas, then the obligation to pay the Annual Sales Tax Grants shall terminate and Home Depot shall refund all respective amounts of Annual Sales Tax Grants received by Home Depot from the City that relate to the Comptroller Challenge, which refund shall be paid to the City within ninety 90 days after the date that the Comptroller Challenge required the City to repay Sales and Use Tax Receipts.
