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Tex. Health and Safety Code § 286.171

TAX AUTHORIZED

Texas · Texas Health and Safety Code · Status: effective

Taxation
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Tex. Health and Safety Code § 286.171, TAX AUTHORIZED, Texas, version 1 as recorded 2026-07-09, yourstate.us, https://yourstate.us/provision/670661
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(a) A majority of voters in a proposed district of which all or a majority of the territory is located in a county or counties each with a population of 75,000 or less may impose a sales and use tax if the imposition is authorized at the creation election under Subchapter B. (b) An election to authorize the imposition of a sales and use tax under this subchapter may be held only in conjunction with a creation election under Subchapter B.