Tex. Spec. Dist. Local Laws Code § 3971.0603 · Subchapter F. SALES AND USE TAX
SALES AND USE TAX RATE.
Text — Current through the 89th 2nd Called Legislative Session, 2025
(a) Not later than the 10th day after the date the results are declared of an election held under Section 3971.0602 at which the voters authorized imposition of a tax, the board shall provide by resolution or order the initial rate of the tax, which must be in one or more increments of one-eighth of one percent.
(b) After the authorization of a tax under Section 3971.0602, the board may decrease the rate of the tax by one or more increments of one-eighth of one percent.
(c) The board may not decrease the rate of the tax if the decrease would impair the repayment of any outstanding debt or obligation payable from the tax.
(d) The initial rate of the tax or any rate resulting from subsequent decreases may not exceed the lesser of:
(1) the maximum rate authorized at the election held under Section 3971.0602; or
(2) a rate that, when added to the rates of all sales and use taxes imposed by other political subdivisions with territory in the district, would result in the maximum combined rate prescribed by Section 321.101(f), Tax Code, at any location in the district.
Notes and commentary — not statutory text
History
Added by Acts 2019, 86th Leg., R.S., Ch. 473 (H.B. 4694), Sec. 1, eff. June 7, 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.3971.htm
- Text hash
- sha256 43859fe6874a625d360bf656d143518b7f8461c5ad9cfa07c80b27953c172323
- 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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