Tex. Transp. Code § 452.403 · Subchapter I. TAXATION
MAXIMUM TAX RATE IN AUTHORITY AREA.
Text — Current through the 89th 2nd Called Legislative Session, 2025
(a) An authority may not adopt a sales and use tax rate, including a rate increase, that when combined with the rates of all sales and use taxes imposed by other political subdivisions of the state having territory in the authority exceeds two percent in any location in the authority.
(b) An election by an authority to adopt a sales and use tax or increase the rate of the authority's sales and use tax has no effect if:
(1) the voters of the authority approve the authority's sales and use tax rate or rate increase at an election held on the same day on which a municipality or county having territory within the authority adopts a sales and use tax or an additional sales and use tax; and
(2) the combined rates of all sales and use taxes imposed by the authority and other political subdivisions of this state would exceed two percent in any location in the authority.
(c) If an authority consisting of one subregion governed by a subregional board created under Subchapter O adds territory that is a municipality, any additional sales and use tax under Chapter 321, Tax Code, imposed by that municipality is repealed as provided by Section 321.1025, Tax Code. The effective date of the repeal and for the imposition of the tax authorized to be collected under Section 452.401 in the added territory is the date that, under Section 321.102(b), Tax Code, the repeal of the additional sales and use tax is effective in the territory.
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 326e4143cab10dadecad16923440a4c4cb5434e1d25977f601f90ac45dc90e44
- 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.
Tax Code
- Tex. Tax Code ch. 321MUNICIPAL SALES AND USE TAX ACTPrinted as Chapter 321, Tax Code
- Tex. Tax Code § 321.102EFFECTIVE DATES: NEW TAX, TAX REPEAL, BOUNDARY CHANGE.Printed as Section 321.102(b), Tax Code
- Tex. Tax Code § 321.1025ANNEXATION TO CERTAIN REGIONAL TRANSPORTATION AUTHORITIES.Printed as Section 321.1025, Tax Code
Transportation Code
Cited by 1 provision
Provisions in this library whose text cites Tex. Transp. Code § 452.403. Each shows the citation as that text prints it.
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.