Tex. Spec. Dist. Local Laws Code § 3870.156 · Subchapter D. GENERAL FINANCIAL PROVISIONS
SALES AND USE TAX RATE.
Text — Current through the 89th 2nd Called Legislative Session, 2025
(a) On adoption of the tax authorized by Section 3870.155, there is imposed a tax on the receipts from the sale at retail of taxable items within the district, and an excise tax on the use, storage, or other consumption in the district of taxable items purchased, leased, or rented from a retailer in the district during the period after 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 lower the tax rate to the extent it does not impair any outstanding debt or obligations payable from the tax.
Notes and commentary — not statutory text
History
Added by Acts 2009, 81st Leg., R.S., Ch. 245 (S.B. 2470), Sec. 1, 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.3870.htm
- Text hash
- sha256 1e4f014b0c27bed4cb18041adfb92275c96783f9d35f7de87c38b1b6af8b16af
- 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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