Tex. Loc. Gov't Code § 363.055 · Subchapter B. CREATION OF DISTRICT AND TEMPORARY BOARD
SALES TAX: RATE; LIMITATION; MUNICIPAL AUTHORITY.
Text — Current through the 89th 2nd Called Legislative Session, 2025
(a) The proposed rate for the district sales and use tax imposed under Subchapter B, Chapter 321, Tax Code, may be any rate that is an increment of one-eighth of one percent, that the municipality determines is appropriate, and that would not result in a combined rate that exceeds the maximum combined rate prescribed by Section 321.101(f), Tax Code. The proposed rate for the district sales and use tax imposed under Subchapter B, Chapter 323, Tax Code, may be only:
(1) one-eighth of one percent;
(2) one-fourth of one percent;
(3) three-eighths of one percent; or
(4) one-half of one percent.
(b) A sales and use tax approved under this chapter may be charged in addition to any other sales and use tax authorized by law and is included in computing a combined sales and use tax rate for purposes of any limitation provided by law on the maximum combined sales and use tax rate of political subdivisions.
(c) A municipality that creates a district shall adopt a sales and use tax under Section 321.108, Tax Code, for financing the operation of the district.
Notes and commentary — not statutory text
History
Added by Acts 1997, 75th Leg., ch. 165, Sec. 23.03(a), eff. Sept. 1, 1997. Amended by Acts 1999, 76th Leg., ch. 62, Sec. 13.08(b), eff. Sept. 1, 1999.
Amended by:
Acts 2007, 80th Leg., R.S., Ch. 1101 (H.B. 3417), Sec. 2, eff. June 15, 2007.
Acts 2015, 84th Leg., R.S., Ch. 1246 (H.B. 157), Sec. 4, eff. September 1, 2015.
Source of truth
- Edition
- Current through the 89th 2nd Called Legislative Session, 2025
- Official file
- https://statutes.capitol.texas.gov/Docs/LG/htm/LG.363.htm
- Text hash
- sha256 0ff447b65243b19759c9344c9e667d86d80e60ff41f66e9b142a995982e997be
- 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
This section cites
Provisions in this library that the text above cites, as it prints each citation. A range cited as “ss. 61.13-61.16” links its first and last provisions.
Tax Code
- Tex. Tax Code ch. 321, subch. BIMPOSITION OF SALES AND USE TAXES BY MUNICIPALITIESPrinted as Subchapter B, Chapter 321, Tax Code
- Tex. Tax Code § 321.101TAX AUTHORIZED.Printed as Section 321.101(f), Tax Code
- Tex. Tax Code § 321.108MUNICIPAL CRIME CONTROL AND PREVENTION DISTRICT TAX.Printed as Section 321.108, Tax Code
- Tex. Tax Code ch. 323, subch. BIMPOSITION OF SALES AND USE TAXES BY COUNTIESPrinted as Subchapter B, Chapter 323, Tax Code
Cited by 1 provision
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