Tex. Loc. Gov't Code § 505.251 · Subchapter F. SALES AND USE TAX
TAX AUTHORIZED.
Text — Current through the 89th 2nd Called Legislative Session, 2025
The governing body of the authorizing municipality by ordinance may adopt a sales and use tax for the benefit of a Type B corporation if the tax is approved by a majority of the voters of the municipality voting at an election held for that purpose in accordance with Chapter 321, Tax Code.
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.505.htm
- Text hash
- sha256 fadd445bdd97207bb506b82fe37ef0458773177ad07e63e1f1c8dc102184d297
- 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.
Cited by 7 provisions
Provisions in this library whose text cites Tex. Loc. Gov't Code § 505.251. Each shows the citation as that text prints it.
Local Government Code
- Tex. Loc. Gov't Code § 505.161PUBLIC PURPOSE DESIGNATION; EXEMPTION FROM TAXATION.Printed as Section 505.251
- Tex. Loc. Gov't Code § 505.252SALES TAX.Printed as Section 505.251
- Tex. Loc. Gov't Code § 505.253USE TAX.Printed as Section 505.251
- Tex. Loc. Gov't Code § 505.2565LIMITATION ON DURATION OF TAX.Printed as Section 505.251
- Tex. Loc. Gov't Code § 505.2575LIMITED SALES AND USE TAX FOR SPECIFIC PROJECT.Printed as Section 505.251
- Tex. Loc. Gov't Code § 505.259ELECTION REQUIREMENT FOR CERTAIN MUNICIPALITIES.Printed as Section 505.251
- Tex. Loc. Gov't Code § 505.304PAYMENT FOR CERTAIN WATER-RELATED PROJECTS: ELECTION REQUIRED.Printed as Section 505.251
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.