Tex. Local Government Code § 382.156
SALES AND USE TAX
Texas · Texas Local Government Code · Status: effective
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- Citation
- Tex. Local Government Code § 382.156, SALES AND USE TAX, Texas, version 1 as recorded 2026-07-09, yourstate.us, https://yourstate.us/provision/693564
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Full text
(a) A commissioners court may authorize a district to impose a sales and use tax in increments of one-eighth of one percent up to a rate of two percent.
(b) Except as otherwise provided in this chapter, a sales and use tax must be imposed in accordance with Chapter 383, Local Government Code, or Chapter 323, Tax Code.
(c) The ballot for a sales tax election shall be printed to provide for voting for or against the proposition: "A sales and use tax at a rate not to exceed ____ [insert percentage rate] in the _______________ [insert name of district]" or "The adoption of a ____ [insert percentage rate] sales and use tax in the _______________ [insert name of district]."
(d) A tax authorized at an election held under this section may be imposed at a rate less than or equal to the rate printed in the ballot proposition.