Texas Tax Code
§ 321.101 — TAX AUTHORIZED
TX § 321.101Title 3. LOCAL TAXATION · Part C. LOCAL SALES AND USE TAXES · Ch. 321. MUNICIPAL SALES AND USE TAX ACT · Art. B. IMPOSITION OF SALES AND USE TAXES BY MUNICIPALITIES
Statute text
View on source(a)A municipality may adopt or repeal a sales and use tax authorized by this chapter, other than the additional municipal sales and use tax, and may reduce or increase the rate of the tax, at an election in which a majority of the qualified voters of the municipality approve the adoption, reduction, increase, or repeal of the tax.
(b)A municipality that is not disqualified may, by a majority vote of the qualified voters of the municipality voting at an election held for that purpose, adopt an additional sales and use tax for the benefit of the municipality in accordance with this chapter. A municipality is disqualified from adopting the additional sales and use tax if the municipality:
(1)is included within the boundaries of a rapid transit authority created under Chapter 451, Transportation Code;
(2)is included within the boundaries of a regional transportation authority created under Chapter 452, Transportation Code, by a principal municipality having a population of less than 1.1 million according to the most recent federal decennial census, unless the municipality has a population of 400,000 or more and is located in more than one county;
(3)is wholly or partly located in a county that contains territory within the boundaries of a regional transportation authority created under Chapter 452, Transportation Code, by a principal municipality having a population in excess of 1.1 million according to the most recent federal decennial census, unless:
(A)the municipality is a contiguous municipality; or
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Legislative history
Acts 2007, 80th Leg., R.S., Ch. 885 (H.B. 2278), Sec. 3.73, eff. April 1, 2009. Acts 2015, 84th Leg., R.S., Ch. 1122 (H.B. 3777), Sec. 1, eff. September 1, 2015. Acts 2015, 84th Leg., R.S., Ch. 1246 (H.B. 157), Sec. 12, eff. September 1, 2015.