Tex. Tax Code § 323.101 · Subchapter B. IMPOSITION OF SALES AND USE TAXES BY COUNTIES
TAX AUTHORIZED.
Text — Current through the 89th 2nd Called Legislative Session, 2025
(a) A qualified county may adopt or repeal the county sales and use tax authorized by this chapter at an election in which a majority of the qualified voters of the county approve the adoption or repeal of the tax, as applicable.
(b) A county is qualified to adopt the tax only if no part of the county is located in a rapid transit authority created under Chapter 451, Transportation Code, or a regional transportation authority created under Chapter 452 of that code.
(c) An authority created under Chapter 451 or 452, Transportation Code, is prohibited from imposing the tax provided for by those chapters in a county in which the county sales and use tax provided for by this section is in effect or is scheduled to take effect. For the purposes of this section, an authority is not considered to be located in any county in which fewer than 250 persons are both residents of the authority and the county.
(d) A county may not adopt a sales and use tax under this section if as a result of the adoption of the tax the combined rate of all sales and use taxes imposed by the county and other political subdivisions of this state having territory in the county would exceed two percent at any location in the county.
(e) If the voters of a county approve the adoption of a sales and use tax at an election held on the same election date on which a municipality having territory in the county adopts a sales and use tax or an additional sales and use tax and as a result the combined rate of all sales and use taxes imposed by the county and other political subdivisions of this state having territory in the county would exceed two percent at any location in the county, the election to adopt a county sales and use tax has no effect.
(f) The provisions of this chapter govern the application, collection, and administration of a sales and use tax imposed under Chapter 285 or 775, Health and Safety Code, to the extent not inconsistent with the provisions of those chapters. Provided, however, that Subsection (b) shall not apply to a tax authorized under those chapters.
(g) Expired.
Notes and commentary — not statutory text
History
Added by Acts 1987, 70th Leg., ch. 191, Sec. 1, eff. Sept. 1, 1987. Amended by Acts 1987, 70th Leg., 2nd C.S., ch. 54, Sec. 2, eff. Oct. 20, 1987; Acts 1989, 71st Leg., 1st C.S., ch. 40, Sec. 6, eff. Sept. 1, 1989; Acts 1997, 75th Leg., ch. 65, Sec. 2, eff. May 9, 1997; Acts 1997, 75th Leg., ch. 165, Sec. 30.272, eff. Sept. 1, 1997.
Amended by:
Acts 2011, 82nd Leg., R.S., Ch. 639 (S.B. 917), Sec. 15, eff. June 17, 2011.
Source of truth
- Edition
- Current through the 89th 2nd Called Legislative Session, 2025
- Official file
- https://statutes.capitol.texas.gov/Docs/TX/htm/TX.323.htm
- Text hash
- sha256 618e723cc1fccda0f7b2a206dd2d655a92eeb9a11573602a562bd17e75f9f2a1
- 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
This section cites
Provisions in this library that the text above cites, as it prints each citation. A range cited as “ss. 61.13-61.16” links its first and last provisions.
Cited by 13 provisions
Provisions in this library whose text cites Tex. Tax Code § 323.101. Each shows the citation as that text prints it.
Government Code
- Tex. Gov't Code § 477.0051DETERMINATION OF INCREMENTAL INCREASE IN CERTAIN TAX RECEIPTS.Printed as Section 323.101(a), Tax Code
- Tex. Gov't Code § 478.0102DETERMINATION OF INCREMENTAL INCREASE IN CERTAIN TAX RECEIPTS.Printed as Section 323.101(a), Tax Code
- Tex. Gov't Code § 479.0052DETERMINATION OF INCREMENTAL INCREASE IN CERTAIN TAX RECEIPTS.Printed as Section 323.101(a), Tax Code
- Tex. Gov't Code § 480.0102DETERMINATION OF INCREMENTAL INCREASE IN CERTAIN TAX RECEIPTS.Printed as Section 323.101(a), Tax Code
Local Government Code
- Tex. Loc. Gov't Code § 326.092IMPOSITION, COMPUTATION, ADMINISTRATION, AND GOVERNANCE OF TAX.Printed as Sections 323.101, 323.105, 323.404, and 323.406 through 323.408, Tax Code
- Tex. Loc. Gov't Code § 334.082TAX CODE APPLICABLE.Printed as Sections 321.101(b), 321.506, and 323.101(b), Tax Code
- Tex. Loc. Gov't Code § 336.252IMPOSITION, COMPUTATION, ADMINISTRATION, AND GOVERNANCE OF SALES TAX.Printed as Sections 323.101, 323.105, 323.404, and 323.406-323.408, Tax Code
- Tex. Loc. Gov't Code § 377.102TAX CODE APPLICABLE.Printed as Section 323.101(b), Tax Code
- Tex. Loc. Gov't Code § 387.003CREATION AND FUNCTIONS OF DISTRICT.Printed as Sections 321.101 and 323.101, Tax Code
- Tex. Loc. Gov't Code § 387.007SALES AND USE TAX.Printed as Sections 321.101 and 323.101, Tax Code
- Tex. Loc. Gov't Code § 387.008TAX CODE APPLICABLE.Printed as Section 323.101(b), Tax Code
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.