{"data":{"id":"us-tx/tex.-local-government-code-377.101","jurisdiction":"us-tx","citation":"Tex. Local Government Code § 377.101","heading":"SALES AND USE TAX.","body":"(a) A district by order may impose a sales and use tax under this subchapter.\n(b) A district may impose a tax under this subchapter only if the tax is approved at an election held under Section 377.021.\n(c) A district may not adopt a sales and use tax under this subchapter if the adoption of the tax under this subchapter would result in a combined tax rate of all local sales and use taxes of more than two percent in any location in the district.\nAdded by Acts 1997, 75th Leg., ch. 529, Sec. 1, eff. Sept. 1, 1997.","path":["LOCAL GOVERNMENT CODE","TITLE 12. PLANNING AND DEVELOPMENT","SUBTITLE A. MUNICIPAL PLANNING AND DEVELOPMENT","CHAPTER 377. MUNICIPAL DEVELOPMENT DISTRICTS","SUBCHAPTER E. SALES AND USE TAX"],"source_url":"https://statutes.capitol.texas.gov/Docs/LG/htm/LG.377.htm#377.101","current_through":"89th 2nd Called Legislative Session, 2025","vintage":"","retrieved_at":"2026-08-27T01:47:27Z","sha256":"d92bcbedcf1bc7a344b36badd8a299cb64131eda0434a350144c07fd427f94ec","source_id":"us-tx","stale":false,"prev":"us-tx/tex.-local-government-code-377.074","next":"us-tx/tex.-local-government-code-377.102"},"notice":"GroundRules: Original legal text. Not legal advice."}