Section 505.252 - Sales Tax(a) If the authorizing municipality adopts the tax under Section 505.251, a tax is imposed on the receipts from the sale at retail of taxable items within the municipality at the rate approved at the election.(b) The rate of a tax adopted under this chapter may be any rate that is an increment of one-eighth of one percent, that the authorizing municipality determines is appropriate, and that would not result in a combined rate that exceeds the maximum combined rate prescribed by Section 505.256(a).Tex. Loc. Gov't. Code § 505.252
Amended by Acts 2015, Texas Acts of the 84th Leg. - Regular Session, ch. 1246,Sec. 9, eff. 9/1/2015.Added by Acts 2007, 80th Leg., R.S., Ch. 885, Sec. 3.01, eff. 4/1/2009.