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

Tex. Tax Code § 327.004: TAX RATE.

Where this section sits in the code

TAX CODE
TITLE 3. LOCAL TAXATION
SUBTITLE C. LOCAL SALES AND USE TAXES
CHAPTER 327. MUNICIPAL SALES AND USE TAX FOR STREET MAINTENANCE

The tax authorized by this chapter may be imposed at any rate that is an increment of one-eighth of one percent, that the municipality determines is appropriate, and that would not result in a combined rate that exceeds the maximum combined rate prescribed by Section 327.003(b).

Added by Acts 2001, 77th Leg., ch. 464, Sec. 1, eff. June 11, 2001. Amended by Acts 2003, 78th Leg., ch. 403, Sec. 2, eff. June 20, 2003.

Amended by:

Acts 2015, 84th Leg., R.S., Ch. 1246 (H.B. 157), Sec. 18, eff. September 1, 2015.

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

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