Sec. 452.401. SALES AND USE TAX. (a) The executive committee may impose for an authority a sales and use tax at the rate of:
(1) one-quarter of one percent;
(2) one-half of one percent;
(3) three-quarters of one percent; or
(4) one percent.
(b) The imposition of an authority's sales and use tax must be approved at an election under this chapter and may not be imposed in a unit of election that has not confirmed the authority. The tax rate in an authority created by a contiguous municipality must be approved by the governing body of the contiguous municipality.
(c) Chapter 322, Tax Code, applies to an authority's sales and use tax.
Acts 1995, 74th Leg., ch. 165, Sec. 1, eff. Sept. 1, 1995.
Structure Texas Statutes
Subtitle K - Mass Transportation
Chapter 452 - Regional Transportation Authorities
Section 452.401. Sales and Use Tax
Section 452.402. Rate Increase: Sales and Use Tax
Section 452.403. Maximum Tax Rate in Authority Area
Section 452.404. Initial Sales Tax: Effective Date
Section 452.405. Rate Decrease: Sales and Use Tax
Section 452.406. Different Subregional Sales and Use Tax Rates