Tex. Transportation Code § 452.401
This is the official text of Tex. Transportation Code § 452.401, part of Texas’s Transportation Code — governs vehicles, drivers, and roadways.
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§ 452.401. SALES AND USE TAX.
Official statutory text
(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.
(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.
Status: in_force · Read it on the official government site
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