Tex. Spec. Dist. Local Laws Code § 1061.303 · Subchapter G. SALES AND USE TAX
TAX RATE; CHANGE IN RATE.
Text — Current through the 89th 2nd Called Legislative Session, 2025
(a) The district may impose a tax authorized by this subchapter in increments of one-eighth of one percent, with a minimum rate of one-eighth of one percent and a maximum rate of two percent.
(b) The district may increase the rate of a tax authorized by this subchapter to a maximum of two percent or decrease the rate of the tax to a minimum of one-eighth of one percent if the change is approved by a majority of the voters of the district at an election called for that purpose.
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 df8b1d3d11f252689e763aaf310f6592594fc9fa53d1b8667899ab5f8e82871f
- 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.