Tex. Transp. Code § 452.401 · Subchapter I. TAXATION
SALES AND USE TAX.
Text — Current through the 89th 2nd Called Legislative Session, 2025
(a) The executive committee may impose for an authority a sales and use tax at the rate of:
(1) one-quarter of one percent;
(2) one-half of one percent;
(3) three-quarters of one percent; or
(4) one percent.
(b) The imposition of an authority's sales and use tax must be approved at an election under this chapter and may not be imposed in a unit of election that has not confirmed the authority. The tax rate in an authority created by a contiguous municipality must be approved by the governing body of the contiguous municipality.
(c) Chapter 322, Tax Code, applies to an authority's sales and use tax.
Notes and commentary — not statutory text
History
Acts 1995, 74th Leg., ch. 165, Sec. 1, eff. Sept. 1, 1995.
Source of truth
- Edition
- Current through the 89th 2nd Called Legislative Session, 2025
- Official file
- https://statutes.capitol.texas.gov/Docs/TN/htm/TN.452.htm
- Text hash
- sha256 b76cc6777e9de10ba03a370045285d8828ba1c5a7fa104b6fc65ceb128d2616a
- 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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