{"data":{"id":"us-tx/tex.-local-government-code-377.103","jurisdiction":"us-tx","citation":"Tex. Local Government Code § 377.103","heading":"TAX RATE.","body":"The rate of a tax adopted under this subchapter must be one-eighth, one-fourth, three-eighths, or one-half of one percent.\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#377.103","current_through":"89th 2nd Called Legislative Session, 2025","vintage":"","retrieved_at":"2026-08-27T01:47:27Z","sha256":"da1d15a055ecf51145b94428012d3d717537526ff545c20c4172c469eef0fa5b","source_id":"us-tx","stale":false,"prev":"us-tx/tex.-local-government-code-377.102","next":"us-tx/tex.-local-government-code-377.104"},"notice":"GroundRules: Original legal text. Not legal advice."}