Tex. Loc. Gov't Code § 326.096 · Subchapter E. SALES AND USE TAX
LIMITATION ON ADOPTION OF TAX.
Verbatim from the official edition
Text — Current through the 89th 2nd Called Legislative Session, 2025
A district may adopt a tax under this subchapter only if as a result of adoption of the tax the combined rate of all local sales and use taxes imposed by political subdivisions having territory in the district will not exceed two percent.
Notes and commentary — not statutory text
History
Added by Acts 1997, 75th Leg., ch. 1204, Sec. 1, eff. Sept. 1, 1997.
Source of truth
- Edition
- Current through the 89th 2nd Called Legislative Session, 2025
- Official file
- https://statutes.capitol.texas.gov/Docs/LG/htm/LG.326.htm
- Text hash
- sha256 159fee82e323d42d3e60997ef56bc475defe42c8f4930fe7c1698a077d4e1473
- 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.