{"data":{"id":"us-tx/tex.-local-government-code-505.252","jurisdiction":"us-tx","citation":"Tex. Local Government Code § 505.252","heading":"SALES TAX.","body":"(a) If the authorizing municipality adopts the tax under Section 505.251, a tax is imposed on the receipts from the sale at retail of taxable items within the municipality at the rate approved at the election.\n(b) The rate of a tax adopted under this chapter 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 505.256(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. 9, 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 505. TYPE B CORPORATIONS","SUBCHAPTER F. SALES AND USE TAX"],"source_url":"https://statutes.capitol.texas.gov/Docs/LG/htm/LG.505.htm#505.252","current_through":"89th 2nd Called Legislative Session, 2025","vintage":"","retrieved_at":"2026-08-27T01:47:27Z","sha256":"f43718454620ad0fb9639c71c82ec2b1d2ae021d952af5f13612eb0cbd86e7ce","source_id":"us-tx","stale":false,"prev":"us-tx/tex.-local-government-code-505.251","next":"us-tx/tex.-local-government-code-505.253"},"notice":"GroundRules: Original legal text. Not legal advice."}