Sec. 327.004. TAX RATE. 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:
Acts 2015, 84th Leg., R.S., Ch. 1246 (H.B. 157), Sec. 18, eff. September 1, 2015.
Structure Texas Statutes
Subtitle C - Local Sales and Use Taxes
Chapter 327 - Municipal Sales and Use Tax for Street Maintenance
Section 327.002. Municipal Sales and Use Tax Act Applicable
Section 327.003. Tax Authorized
Section 327.005. Sales and Use Tax Effective Date
Section 327.006. Election Procedure