Tex. Spec. Dist. Local Laws Code § 3973.0603 · Subchapter F. SALES AND USE TAX
SALES AND USE TAX RATE.
Text — Current through the 89th 2nd Called Legislative Session, 2025
(a) On or after the date the results are declared of an election held under Section 3973.0602, at which the voters approved imposition of the tax authorized by this subchapter, the board shall determine and adopt 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 election held under Section 3973.0602, the board may increase or decrease the rate of the tax by one or more increments of one-eighth of one percent.
(c) The initial rate of the tax or any rate resulting from subsequent increases or decreases may not exceed the lesser of:
(1) the maximum rate authorized by the district voters at the election held under Section 3973.0602; 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. 1255 (H.B. 4653), Sec. 1, eff. September 1, 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.3973.htm
- Text hash
- sha256 1370313643d3cf18bf9d10520bd5b50517b06159bfdfe52cbb507d824ba25b74
- 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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