Tex. Spec. Dist. Local Laws Code § 3800.0604 · Subchapter F. SALES AND USE TAX
TAX AFTER MUNICIPAL ANNEXATION.
Text — Current through the 89th 2nd Called Legislative Session, 2025
(a) This section applies to the district after a municipality annexes part of the territory in the district and imposes the municipality's sales and use tax in the annexed territory.
(b) If at the time of annexation the district has outstanding debt or other obligations payable wholly or partly from district sales and use tax revenue, Section 321.102(g), Tax Code, applies to the district.
(c) If at the time of annexation the district does not have outstanding debt or other obligations payable wholly or partly from district sales and use tax revenue, the district may:
(1) exclude the annexed territory from the district, if the district has no outstanding debt or other obligations payable from any source; or
(2) reduce the sales and use tax in the annexed territory by resolution or order of the board to a rate that, when added to the sales and use tax rate imposed by the municipality in the annexed territory, is equal to the sales and use tax rate imposed by the district in the district territory that was not annexed by the municipality.
Notes and commentary — not statutory text
History
Added by Acts 2023, 88th Leg., R.S., Ch. 647 (H.B. 5375), Sec. 1, eff. June 12, 2023.
Source of truth
- Edition
- Current through the 89th 2nd Called Legislative Session, 2025
- Official file
- https://statutes.capitol.texas.gov/Docs/SD/htm/SD.3800.htm
- Text hash
- sha256 8e6754151edeac7ad11157d8c2ecb009c786fdbdbeb1ffbdc6f69fb093b57c1b
- 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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Special District Local Laws Code
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