Sec. 173.352. TAX RATE. The sales and use tax shall be imposed at the rate of the highest combination of local sales and use taxes imposed at the time of the district's creation in any local governmental jurisdiction that is part of the district.
Added by Acts 2009, 81st Leg., R.S., Ch. 85 (S.B. 1540), Sec. 2.04, eff. April 1, 2011.
Structure Texas Statutes
Subtitle I - Special Districts
Chapter 173 - Intermunicipal Commuter Rail Districts
Subchapter H. Sales and Use Taxes
Section 173.351. Tax Authorized
Section 173.353. Preemption of Other Sales and Use Taxes
Section 173.354. Applicability of Tax Code
Section 173.355. Notice to Comptroller
Section 173.356. Notice to Local Governments
Section 173.357. Acquisition of Additional Territory Subject to Tax