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Tex. Local Government Code § 377.101

SALES AND USE TAX

Texas · Texas Local Government Code · Status: effective

Taxation
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Tex. Local Government Code § 377.101, SALES AND USE TAX, Texas, version 1 as recorded 2026-07-09, yourstate.us, https://yourstate.us/provision/693375
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(a) A district by order may impose a sales and use tax under this subchapter. (b) A district may impose a tax under this subchapter only if the tax is approved at an election held under Section 377.021. (c) A district may not adopt a sales and use tax under this subchapter if the adoption of the tax under this subchapter would result in a combined tax rate of all local sales and use taxes of more than two percent in any location in the district.