Tex. Spec. Dist. Local Laws Code § 3863.305 · Subchapter G. SALES AND USE TAX
SALES AND USE TAX RATE.
Text — Current through the 89th 2nd Called Legislative Session, 2025
(a) On adoption of the tax authorized by this subchapter, there is imposed a tax on the receipts from the sale at retail of taxable items in the district, and an excise tax on the use, storage, or other consumption within the district of taxable items purchased, leased, or rented from a retailer in the district during the period that the tax is in effect.
(b) The board shall determine the rate of the tax, which may be in one-eighth of one percent increments not to exceed the maximum rate authorized by the district voters at the election. The board may decrease the tax rate to the extent it does not impair any outstanding debt or obligations payable from the tax.
(c) The rate of the excise tax is the same as the rate of the sales tax portion of the tax and is applied to the sales price of the taxable item.
Notes and commentary — not statutory text
History
Added by Acts 2009, 81st Leg., R.S., Ch. 883 (S.B. 2526), Sec. 1, eff. June 19, 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.3863.htm
- Text hash
- sha256 f7a8c95536efd84db7071cc42fac63dbcc6b28636c92d6e3c0f479a7ea95b92a
- 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.