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Texas · Through 89th 2nd Called Legislative Session, 2025

Tex. Local Government Code § 383.103: TAX RATES.

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Where this section sits in the code
  1. LOCAL GOVERNMENT CODE
  2. TITLE 12. PLANNING AND DEVELOPMENT
  3. SUBTITLE B. COUNTY PLANNING AND DEVELOPMENT
  4. CHAPTER 383. COUNTY DEVELOPMENT DISTRICTS
  5. SUBCHAPTER F. SALES AND USE TAX

The permissible rates for a local sales and use tax levied under this chapter are one-fourth of one percent, three-eighths of one percent, and one-half of one percent.

Added by Acts 1995, 74th Leg., ch. 995, Sec. 5, eff. Sept. 1, 1995. Renumbered from Tax Code Sec. 312.637(d) and amended by Acts 1997, 75th Leg., ch. 165, Sec. 23.05, eff. Sept. 1, 1997.

Collected 2026-08-27T01:47:27Z. Source file · JSON

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