Tex. Loc. Gov't Code § 377.101 · Subchapter E. SALES AND USE TAX
SALES AND USE TAX.
Text — Current through the 89th 2nd Called Legislative Session, 2025
(a) A district by order may impose a sales and use tax under this subchapter.
(b) A district may impose a tax under this subchapter only if the tax is approved at an election held under Section 377.021.
(c) A district may not adopt a sales and use tax under this subchapter if the adoption of the tax under this subchapter would result in a combined tax rate of all local sales and use taxes of more than two percent in any location in the district.
Notes and commentary — not statutory text
History
Added by Acts 1997, 75th Leg., ch. 529, 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.377.htm
- Text hash
- sha256 3ca70eb49d90abacb6c9aff9af50e5a5c46f825b4d2d4237cd693b5b29479186
- 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
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