Tex. Spec. Dist. Local Laws Code § 3846.264 · Subchapter F. ECONOMIC DEVELOPMENT ZONES
DEVELOPMENT ZONE SALES AND USE TAX.
Text — Current through the 89th 2nd Called Legislative Session, 2025
(a) If approved at an election by a majority of the voters in the development zone voting in an election held for that purpose, the governing body may adopt or repeal a sales and use tax of not more than two percent less the amount of the sales and use tax approved by the district voters under Section 3846.151.
(b) An election on the adoption or repeal of the maximum rate of sales and use tax may be held by the governing body as provided by Section 3846.152 as applied to a development zone.
(c) An election to adopt the sales and use tax authorized by this section may be held in conjunction with the confirmation election described by Section 3846.257.
(d) After adoption at an election, the governing body may impose any portion of the sales and use tax, in increments of not less than one-eighth of one percent, for the benefit of the zone, by order of the governing body.
(e) The sales and use tax is in addition to the limited sales and use tax authorized and imposed by the district under Section 3846.151.
(f) If a political subdivision, including a municipality, imposes a sales and use tax in the development zone, the sales and use tax authorized by this section is reduced as of the date the development zone authorized the sales and use tax so that the combined total of all local sales and use taxes imposed in the development zone does not exceed two percent.
(g) The sales and use tax becomes effective on the first day of the calendar quarter following the date the comptroller receives written notice of the imposition of the tax.
Notes and commentary — not statutory text
History
Added by Acts 2009, 81st Leg., R.S., Ch. 87 (S.B. 1969), Sec. 21.036, eff. September 1, 2009.
Source of truth
- Edition
- Current through the 89th 2nd Called Legislative Session, 2025
- Official file
- https://statutes.capitol.texas.gov/Docs/SD/htm/SD.3846.htm
- Text hash
- sha256 d882e38571bb6bf3a587aef0b3c1b05317899e5e0fce2ca86af8736330ddd414
- 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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