Tex. Local Gov't Code Section 387.007
Sales and Use Tax

(a)

A district by order may impose a sales and use tax under this chapter to finance the operations of the district only if the tax is approved at an election held under Section 387.003 (Creation and Functions of District).

(b)

A district may not adopt a sales and use tax under this chapter if the adoption of the tax would result in a combined tax rate of all local sales and use taxes that would exceed the maximum combined rate prescribed by Sections 321.101 (Tax Authorized) and 323.101 (Tax Authorized), Tax Code, in any location in the district.
Added by Acts 1999, 76th Leg., ch. 1283, Sec. 1, eff. June 18, 1999. Renumbered from Local Government Code Sec. 384.007 and amended by Acts 2003, 78th Leg., ch. 1275, Sec. 2(110), 3(36), eff. Sept. 1, 2003.
Amended by:
Acts 2011, 82nd Leg., R.S., Ch. 396 (S.B. 520), Sec. 4, eff. June 17, 2011.
Acts 2011, 82nd Leg., R.S., Ch. 1341 (S.B. 1233), Sec. 24, eff. June 17, 2011.

Source: Section 387.007 — Sales and Use Tax, https://statutes.­capitol.­texas.­gov/Docs/LG/htm/LG.­387.­htm#387.­007 (accessed May 18, 2024).

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Accessed:
May 18, 2024

§ 387.007’s source at texas​.gov