Sec. 451.405. MAXIMUM TAX RATE IN AUTHORITY AREA. (a) An authority may not adopt a sales and use tax rate, including a rate increase, that when combined with the rates of all sales and use taxes imposed by other political subdivisions of the state having territory in the authority exceeds two percent in any location in the authority.
(b) An election by an authority to adopt a sales and use tax or to increase the rate of the authority's sales and use tax has no effect if:
(1) the voters of the authority approve the authority's sales and use tax rate or rate increase at an election held on the same day on which a municipality or county having territory within the authority adopts a sales and use tax or an additional sales and use tax; and
(2) the combined rates of all sales and use taxes imposed by the authority and other political subdivisions of the state would exceed two percent in any location in the authority.
Acts 1995, 74th Leg., ch. 165, Sec. 1, eff. Sept. 1, 1995.
Structure Texas Statutes
Subtitle K - Mass Transportation
Chapter 451 - Metropolitan Rapid Transit Authorities
Section 451.401. General Power of Taxation
Section 451.402. Voter Approval Required for Tax
Section 451.403. Authority Tax Code and Rules
Section 451.404. Sales and Use Tax
Section 451.405. Maximum Tax Rate in Authority Area
Section 451.406. Initial Sales Tax: Effective Date
Section 451.407. Rate Decrease: Sales and Use Tax
Section 451.408. Rate Increase: Sales and Use Tax
Section 451.409. Sales and Use Tax Rate Increase: Petition and Election
Section 451.410. Sales and Use Tax Increase or Decrease: Ballots
Section 451.411. Results of Election; Notice
Section 451.412. Effective Date of Tax Rate Change
Section 451.413. Tax Effective Dates After Election Contest
Section 451.414. Maximum Rate of Vehicle Emissions Tax
Section 451.416. Emissions Tax Year
Section 451.417. Emissions Tax Payments: Delinquency
Section 451.418. Collection of Emissions Taxes by County Assessor-Collector