Sec. 387.007. SALES AND USE TAX. (a) A district by order may impose a sales and use tax under this chapter to finance the operations of the district only if the tax is approved at an election held under Section 387.003.
(b) A district may not adopt a sales and use tax under this chapter if the adoption of the tax would result in a combined tax rate of all local sales and use taxes that would exceed the maximum combined rate prescribed by Sections 321.101 and 323.101, Tax Code, in any location in the district.
Added by Acts 1999, 76th Leg., ch. 1283, Sec. 1, eff. June 18, 1999. Renumbered from Local Government Code Sec. 384.007 and amended by Acts 2003, 78th Leg., ch. 1275, Sec. 2(110), 3(36), eff. Sept. 1, 2003.
Amended by:
Acts 2011, 82nd Leg., R.S., Ch. 396 (S.B. 520), Sec. 4, eff. June 17, 2011.
Acts 2011, 82nd Leg., R.S., Ch. 1341 (S.B. 1233), Sec. 24, eff. June 17, 2011.
Structure Texas Statutes
Title 12 - Planning and Development
Subtitle B - County Planning and Development
Chapter 387 - County Assistance District
Section 387.003. Creation and Functions of District
Section 387.0031. Inclusion of Roads or County Property in Certain Districts
Section 387.004. Political Subdivision
Section 387.005. Governing Body
Section 387.006. General Powers of District
Section 387.007. Sales and Use Tax
Section 387.008. Tax Code Applicable
Section 387.010. Repeal or Rate Change
Section 387.011. Imposition of Tax