Tex. Spec. Dist. Local Laws Code § 1061.301 · Subchapter G. SALES AND USE TAX
TAX AUTHORIZED.
Text — Current through the 89th 2nd Called Legislative Session, 2025
(a) The district may adopt, change the rate of, or abolish a sales and use tax at an election held in the district.
(b) The district may not adopt a tax under this subchapter or increase the rate of the tax if as a result of the adoption of the tax or the tax increase the combined rate of all sales and use taxes imposed by the district and all other political subdivisions of this state having territory in the district would exceed two percent in any location in the district.
Notes and commentary — not statutory text
History
Added by Acts 2019, 86th Leg., R.S., Ch. 560 (S.B. 1621), Sec. 4, eff. September 1, 2019.
Added by Acts 2019, 86th Leg., R.S., Ch. 714 (H.B. 279), Sec. 1, eff. June 10, 2019.
Source of truth
- Edition
- Current through the 89th 2nd Called Legislative Session, 2025
- Official file
- https://statutes.capitol.texas.gov/Docs/SD/htm/SD.1061.htm
- Text hash
- sha256 5e9bcd7723268ac4ff12300e93d84345d5faa83afc5d1f907f20ee69e079fc0f
- 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.