Tex. Loc. Gov't Code § 504.254 · Subchapter F. SALES AND USE TAX
COMBINED TAX RATE.
Text — Current through the 89th 2nd Called Legislative Session, 2025
(a) An authorizing municipality may not adopt a rate under this chapter that, when added to the rates of all other sales and use taxes imposed by the authorizing municipality and other political subdivisions of this state having territory in the authorizing municipality, would result in a combined rate exceeding two percent.
(b) An election adopting a rate that would result in a rate exceeding the combined rate limit under Subsection (a) has no effect.
Notes and commentary — not statutory text
History
Added by Acts 2007, 80th Leg., R.S., Ch. 885 (H.B. 2278), Sec. 3.01, eff. April 1, 2009.
Source of truth
- Edition
- Current through the 89th 2nd Called Legislative Session, 2025
- Official file
- https://statutes.capitol.texas.gov/Docs/LG/htm/LG.504.htm
- Text hash
- sha256 2021dab06fd30437350bc60fd4e8119b17cbc56fa4ca46d870b4ef5e758f1e81
- 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
Cited by 2 provisions
Provisions in this library whose text cites Tex. Loc. Gov't Code § 504.254. Each shows the citation as that text prints it.
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.