{"data":{"id":"us-tx/tex.-local-government-code-383.103","jurisdiction":"us-tx","citation":"Tex. Local Government Code § 383.103","heading":"TAX RATES.","body":"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.\nAdded 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.","path":["LOCAL GOVERNMENT CODE","TITLE 12. PLANNING AND DEVELOPMENT","SUBTITLE B. COUNTY PLANNING AND DEVELOPMENT","CHAPTER 383. COUNTY DEVELOPMENT DISTRICTS","SUBCHAPTER F. SALES AND USE TAX"],"source_url":"https://statutes.capitol.texas.gov/Docs/LG/htm/LG.383.htm#383.103","current_through":"89th 2nd Called Legislative Session, 2025","vintage":"","retrieved_at":"2026-08-27T01:47:27Z","sha256":"487f69c4098c0ef1adb7521c5b6b3d8612a0f918286bae82c0fd7e47f8832075","source_id":"us-tx","stale":false,"prev":"us-tx/tex.-local-government-code-383.102","next":"us-tx/tex.-local-government-code-383.104"},"notice":"GroundRules: Original legal text. Not legal advice."}