Tex. Tax Code § 327.0065
RATE CHANGE
Texas · Texas Tax Code · Status: effective
Cite this
- Citation
- Tex. Tax Code § 327.0065, RATE CHANGE, Texas, version 1 as recorded 2026-07-09, yourstate.us, https://yourstate.us/provision/576138
- Permanent ID
ys:prov:576138@1- SHA-256
8a7089e9990adc62b5192a65d7d25508e962abea0768dde06eb909c4289017e8
The hash is SHA-256 of this version's text, with every run of whitespace collapsed to a single space and the ends trimmed. The ID always leads back here, and checking it says whether the text you cited is still the current version.
Full text
(a) A municipality that has adopted a sales and use tax under this chapter may by ordinance decrease the rate of the tax in increments of one-eighth of one percent.
(b) A municipality that has adopted a sales and use tax under this chapter may by ordinance increase the rate of the tax to any rate that is an increment of one-eighth of one percent, that the municipality determines is appropriate, and that would not result in a combined rate that exceeds the maximum combined rate prescribed by Section 327.003(b) if the increase is authorized at an election held in the municipality.
(c) The ballot for an election to increase the tax shall be printed to permit voting for or against the proposition: "The adoption of a local sales and use tax in (name of municipality) at the rate of (insert appropriate rate) to provide revenue for maintenance and repair of municipal streets."