Tex. Transp. Code § 452.401

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

Section 452.401 - Sales and Use Tax

(a) The executive committee may impose for an authority a sales and use tax at the rate of:

(1) one-quarter of one percent;

(2) one-half of one percent;

(3) three-quarters of one percent; or

(4) one percent.

(b) The imposition of an authority's sales and use tax must be approved at an election under this chapter and may not be imposed in a unit of election that has not confirmed the authority. The tax rate in an authority created by a contiguous municipality must be approved by the governing body of the contiguous municipality.

(c) Chapter 322, Tax Code, applies to an authority's sales and use tax.

Tex. Transp. Code § 452.401

Acts 1995, 74th Leg., ch. 165, Sec. 1, eff. Sept. 1, 1995.