Tex.
Local Gov't Code Section 375.311
Sales and Use Tax
(a)
An authority may impose a sales and use tax to support or finance public infrastructure projects and eligible projects authorized under this subchapter if the tax is authorized by a majority of the qualified voters of the authority voting at an election held for that purpose in the manner provided by Sections 375.241 (Time of Election) and 375.242 (Election Called by Board).(b)
If an authority adopts the tax authorized by Subsection (a), a tax is imposed on the receipts from the sale at retail of taxable items within the authority at the rate approved by the voters. The rate must be equal to one-eighth, one-fourth, three-eighths, or one-half of one percent.(c)
Chapter 321 (Municipal Sales and Use Tax Act), Tax Code, governs the imposition, computation, administration, governance, and abolition of a tax imposed under this section.(d)
If any territory in the authority is annexed by the municipality, the municipality’s sales and use tax applies in the annexed area. If the authority’s sales and use tax rate, when combined with any other sales and use tax applicable in the authority, exceeds two percent, the authority’s sales and use tax is abolished upon annexation.
Source:
Section 375.311 — Sales and Use Tax, https://statutes.capitol.texas.gov/Docs/LG/htm/LG.375.htm#375.311 (accessed Jun. 5, 2024).
