Tex. Loc. Gov't Code § 504.254

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

Section 504.254 - Combined Tax Rate

(a) An authorizing municipality may not adopt a rate under this chapter that, when added to the rates of all other sales and use taxes imposed by the authorizing municipality and other political subdivisions of this state having territory in the authorizing municipality, would result in a combined rate exceeding two percent.

(b) An election adopting a rate that would result in a rate exceeding the combined rate limit under Subsection (a) has no effect.

Tex. Loc. Gov't. Code § 504.254

Added by Acts 2007, 80th Leg., R.S., Ch. 885, Sec. 3.01, eff. 4/1/2009.