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

Tex. Tax Code § 321.1025: ANNEXATION TO CERTAIN REGIONAL TRANSPORTATION AUTHORITIES.

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Where this section sits in the code
  1. TAX CODE
  2. TITLE 3. LOCAL TAXATION
  3. SUBTITLE C. LOCAL SALES AND USE TAXES
  4. CHAPTER 321. MUNICIPAL SALES AND USE TAX ACT
  5. SUBCHAPTER B. IMPOSITION OF SALES AND USE TAXES BY MUNICIPALITIES

(a) A municipality that is wholly or partly located in a county that contains territory within the boundaries of a regional transportation authority created under Chapter 452, Transportation Code, by a principal municipality having a population of more than 1.1 million according to the most recent federal decennial census and that has adopted an additional sales and use tax for the benefit of the municipality may hold an election on the question of whether the municipality shall be annexed to the authority.

(b) The election must be held in the manner required by Chapter 452, Transportation Code.

(c) If the annexation is approved by the voters, the election is to be treated for all purposes as an election to abolish the additional sales and use tax in the municipality and the tax is repealed in the manner provided by this chapter.

Added by Acts 1991, 72nd Leg., ch. 223, Sec. 2, eff. May 29, 1991. Amended by Acts 1997, 75th Leg., ch. 165, Sec. 30.265, eff. Sept. 1, 1997.

Amended by:

Acts 2015, 84th Leg., R.S., Ch. 1122 (H.B. 3777), Sec. 2, eff. September 1, 2015.

Collected 2026-08-27T01:47:41Z. Source file · JSON

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