Tex. Transp. Code § 457.302 · Subchapter G. TAXES
MAXIMUM TAX RATE.
Text — Current through the 89th 2nd Called Legislative Session, 2025
(a) A board 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 all political subdivisions of this state having territory in the county exceeds two percent in any location in the county.
(b) An election by an authority to approve 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 the municipality or county having territory in the jurisdiction of 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 all political subdivisions of this state would exceed two percent in any part of the territory in the jurisdiction of the authority.
Notes and commentary — not statutory text
History
Added by Acts 1997, 75th Leg., ch. 165, Sec. 30.35(a), eff. Sept. 1, 1997.
Source of truth
- Edition
- Current through the 89th 2nd Called Legislative Session, 2025
- Official file
- https://statutes.capitol.texas.gov/Docs/TN/htm/TN.457.htm
- Text hash
- sha256 a6cd75f2c2a7eca0b3df3cff1120b9dd73e680ef37d800f2ecaef6bbebfd9800
- 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
Cited by 1 provision
Provisions in this library whose text cites Tex. Transp. Code § 457.302. Each shows the citation as that text prints it.
Transportation Code
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