Tex. Spec. Dist. Local Laws Code Section 3855.255
Sales and Use Tax Rate

(a)

On adoption of the tax authorized by this subchapter, there is imposed a tax on the receipts from the sale at retail of taxable items within the district, and an excise tax on the use, storage, or other consumption within the district of taxable items purchased, leased, or rented from a retailer within the district during the period that the tax is in effect.

(b)

The board shall determine the rate of the tax, which may be in one-eighth of one percent increments not to exceed the maximum rate authorized by the district voters at the election. The board may lower the tax rate to the extent it does not impair any outstanding debt or obligations payable from the tax.

(c)

The rate of the excise tax is the same as the rate of the sales tax portion of the tax and is applied to the sales price of the taxable item.
Added by Acts 2009, 81st Leg., R.S., Ch. 1092 (H.B. 4798), Sec. 1, eff. June 19, 2009.

Source: Section 3855.255 — Sales and Use Tax Rate, https://statutes.­capitol.­texas.­gov/Docs/SD/htm/SD.­3855.­htm#3855.­255 (accessed Jun. 5, 2024).

3855.001
Definitions 3855.002
Nature of District 3855.003
Purpose 3855.004
Findings of Benefit and Public Purpose 3855.005
Initial District Territory 3855.006
Eligibility for Inclusion in Special Zones 3855.007
Applicability of Municipal Management Districts Law 3855.008
Liberal Construction of Chapter 3855.051
Governing Body 3855.052
Appointment of Directors 3855.054
Nonvoting Directors 3855.055
Quorum 3855.101
Additional Powers 3855.102
Nonprofit Corporation 3855.103
Agreements 3855.104
Authority to Contract for Law Enforcement 3855.105
Approval by City 3855.106
Membership in Charitable Organizations 3855.107
Economic Development Programs 3855.108
No Eminent Domain 3855.109
Annexation or Exclusion of Land 3855.151
Public Transit System 3855.152
Parking Facilities Authorized 3855.153
Rules 3855.154
Financing of Public Transit System or Parking Facilities 3855.201
Disbursements and Transfers of Money 3855.202
Money Used for Improvements or Services 3855.203
Petition Required for Financing Services and Improvements with Assessments 3855.204
Method of Notice for Hearing 3855.205
Assessments 3855.206
Utility Property Exempt from Impact Fees and Assessments 3855.207
No Ad Valorem Taxes 3855.208
Authority to Borrow Money and to Issue Bonds 3855.209
City Not Required to Pay District Obligations 3855.210
Competitive Bidding 3855.211
Assessment Abatements 3855.212
Assessments in Other Districts 3855.213
Authority to Establish Defined Areas or Designated Property 3855.251
Meanings of Words and Phrases 3855.252
Applicability of Certain Tax Code Provisions 3855.253
Authorization 3855.254
Abolishing Sales and Use Tax 3855.255
Sales and Use Tax Rate
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Accessed:
Jun. 5, 2024

§ 3855.255’s source at texas​.gov