{"data":{"id":"us-tx/tex.-local-government-code-504.252","jurisdiction":"us-tx","citation":"Tex. Local Government Code § 504.252","heading":"SALES TAX.","body":"(a) If the authorizing municipality adopts the tax under Section 504.251, a tax is imposed on the receipts from the sale at retail of taxable items within the municipality at the rate approved by the voters.\n(b) The rate of the tax imposed under Subsection (a) may be any rate that is an increment of one-eighth of one percent, that the authorizing municipality determines is appropriate, and that would not result in a combined rate that exceeds the maximum combined rate prescribed by Section 504.254(a).\nAdded by Acts 2007, 80th Leg., R.S., Ch. 885 (H.B. 2278), Sec. 3.01, eff. April 1, 2009.\nAmended by:\nActs 2015, 84th Leg., R.S., Ch. 1246 (H.B. 157), Sec. 5, eff. September 1, 2015.","path":["LOCAL GOVERNMENT CODE","TITLE 12. PLANNING AND DEVELOPMENT","SUBTITLE C1. ADDITIONAL PLANNING AND DEVELOPMENT PROVISIONS APPLYING TO MORE THAN ONE TYPE OF LOCAL GOVERNMENT","CHAPTER 504. TYPE A CORPORATIONS","SUBCHAPTER F. SALES AND USE TAX"],"source_url":"https://statutes.capitol.texas.gov/Docs/LG/htm/LG.504.htm#504.252","current_through":"89th 2nd Called Legislative Session, 2025","vintage":"","retrieved_at":"2026-08-27T01:47:27Z","sha256":"0b4af5f203037812a1d93618706d1c2b667a9206030dd73eaa6d949cc0ce4a28","source_id":"us-tx","stale":false,"prev":"us-tx/tex.-local-government-code-504.251","next":"us-tx/tex.-local-government-code-504.253"},"notice":"GroundRules: Original legal text. Not legal advice."}