Tex. Health & Safety Code § 286.171 · Subchapter I. SALES AND USE TAXES FOR DISTRICTS IN SMALL COUNTIES
TAX AUTHORIZED.
Text — Current through the 89th 2nd Called Legislative Session, 2025
(a) A majority of voters in a proposed district of which all or a majority of the territory is located in a county or counties each with a population of 75,000 or less may impose a sales and use tax if the imposition is authorized at the creation election under Subchapter B.
(b) An election to authorize the imposition of a sales and use tax under this subchapter may be held only in conjunction with a creation election under Subchapter B.
Notes and commentary — not statutory text
History
Added by Acts 2001, 77th Leg., ch. 1290, Sec. 14, eff. Sept. 1, 2001.
Source of truth
- Edition
- Current through the 89th 2nd Called Legislative Session, 2025
- Official file
- https://statutes.capitol.texas.gov/Docs/HS/htm/HS.286.htm
- Text hash
- sha256 fd7401dcfaf7c1c8824a3bcb3777aa7bd74c19817b89c589b276db349f6e1c55
- Composed by
- compose_tx.py 2026-10-05: the Legislative Council's chapter files read in document order; verify_tx.py's independent reading (lxml DOM walk) agrees character for character
Procedural information only. Not legal advice and not a substitute for the advice of an attorney. Confirm the current text with the official publisher before relying on it.