Texas Transportation Code
§ 457.301 — SALES AND USE TAX
TN § 457.301Title 6. ROADWAYS · Part K. MASS TRANSPORTATION · Ch. 457. COUNTY MASS TRANSIT AUTHORITY · Art. G. TAXES
Statute text
View on source(a)The board may impose for the authority a sales and use tax at a permissible rate that does not exceed the rate approved by the voters at an election under this chapter.
(b)The board by order may:
(1)decrease the rate of the sales and use tax for the authority to a permissible rate; or
(2)call an election for the increase or decrease of the sales and use tax to a permissible rate.
(c)The permissible rates for a sales and use tax imposed under this chapter are:
(1)one-quarter of one percent; and
…
Legislative history
Added by Acts 1997, 75th Leg., ch. 165, Sec. 30.35(a), eff. Sept. 1, 1997.