Texas Tax Code

§ 327.004 — TAX RATE

TX § 327.004Title 3. LOCAL TAXATION · Part C. LOCAL SALES AND USE TAXES · Ch. 327. MUNICIPAL SALES AND USE TAX FOR STREET MAINTENANCE

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The tax authorized by this chapter may be imposed at any rate that is an increment of one-eighth of one percent, that the municipality determines is appropriate, and that would not result in a combined rate that exceeds the maximum combined rate prescribed by Section 327.003(b). Added by Acts 2001, 77th Leg., ch. 464, Sec. 1, eff. June 11, 2001. Amended by Acts 2003, 78th Leg., ch. 403, Sec. 2, eff. June 20, 2003. Amended by:

Legislative history

Acts 2015, 84th Leg., R.S., Ch. 1246 (H.B. 157), Sec. 18, eff. September 1, 2015.