Texas Transportation Code

§ 452.401 — SALES AND USE TAX

TN § 452.401Title 6. ROADWAYS · Part K. MASS TRANSPORTATION · Ch. 452. REGIONAL TRANSPORTATION AUTHORITIES · Art. I. TAXATION

Statute text

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(a)The executive committee may impose for an authority a sales and use tax at the rate of:

(1)one-quarter of one percent;

(2)one-half of one percent;

(3)three-quarters of one percent; or

(4)one percent.

(b)The imposition of an authority's sales and use tax must be approved at an election under this chapter and may not be imposed in a unit of election that has not confirmed the authority. The tax rate in an authority created by a contiguous municipality must be approved by the governing body of the contiguous municipality.

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Legislative history

Acts 1995, 74th Leg., ch. 165, Sec. 1, eff. Sept. 1, 1995.