Tex. Loc. Gov't Code § 377.101

Current with legislation from the 2023 Regular and Special Sessions signed by the Governor as of November 21, 2023.

Section 377.101 - Sales and Use Tax

(a) A district by order may impose a sales and use tax under this subchapter.

(b) A district may impose a tax under this subchapter only if the tax is approved at an election held under Section 377.021.

(c) A district may not adopt a sales and use tax under this subchapter if the adoption of the tax under this subchapter would result in a combined tax rate of all local sales and use taxes of more than two percent in any location in the district.

Tex. Loc. Gov't. Code § 377.101

Added by Acts 1997, 75th Leg., ch. 529, Sec. 1, eff. 9/1/1997.