Texas Transportation Code

§ 453.401 — SALES AND USE TAX

TN § 453.401Title 6. ROADWAYS · Part K. MASS TRANSPORTATION · Ch. 453. MUNICIPAL TRANSIT DEPARTMENTS · Art. H. TAXES

Statute text

(a)The board may impose for the transit department a sales and use tax at a permissible rate that does not exceed the rate approved by the voters at an election under this chapter.

(b)The board by order may:

(1)decrease the rate of the sales and use tax for the transit department to a permissible rate; or

(2)call an election for the increase or decrease of the sales and use tax to a permissible rate.

(c)The permissible rates for a sales and use tax imposed under this chapter are:

(1)one-quarter of one percent; and

…

Legislative history

Acts 1995, 74th Leg., ch. 165, Sec. 1, eff. Sept. 1, 1995.