{"data":{"id":"us-tx/tex.-transportation-code-174.353","jurisdiction":"us-tx","citation":"Tex. Transportation Code § 174.353","heading":"TAX RATE.","body":"(a) The board, subject to Section 174.352(a), may impose for a district a sales and use tax at the rate of:\n(1) one-quarter of one percent;\n(2) one-half of one percent;\n(3) three-quarters of one percent; or\n(4) one percent.\n(b) A district may not adopt a sales and use tax rate, including a rate increase, that when combined with the rates of all sales and use taxes imposed by other political subdivisions of this state having territory in the district exceeds two percent in any location in the district.\nAdded by Acts 2009, 81st Leg., R.S., Ch. 85 (S.B. 1540), Sec. 2.04, eff. April 1, 2011.","path":["TRANSPORTATION CODE","TITLE 5. RAILROADS","SUBTITLE I. SPECIAL DISTRICTS","CHAPTER 174. COMMUTER RAIL DISTRICTS","SUBCHAPTER H. TAXES"],"source_url":"https://statutes.capitol.texas.gov/Docs/TN/htm/TN.174.htm#174.353","current_through":"89th 2nd Called Legislative Session, 2025","vintage":"","retrieved_at":"2026-08-27T01:47:44Z","sha256":"a6d68221d0767c0d7660adc382c5618a451b58545ee0bfbf62ea119a0063097b","source_id":"us-tx","stale":false,"prev":"us-tx/tex.-transportation-code-174.352","next":"us-tx/tex.-transportation-code-174.354"},"notice":"GroundRules: Original legal text. Not legal advice."}