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Texas Tax Code - Chapter 327 Municipal Sales And Use Tax For Street MaintenanceLegal Research Home > Texas Lawyer > Tax Code > Texas Tax Code - Chapter 327 Municipal Sales And Use Tax For Street Maintenance In this chapter, "municipal street" means the entire width of a way held by a municipality in fee or by easement or dedication that has ... Except to the extent that a provision of this chapter applies, Chapter 321 applies to the tax authorized by this chapter in the same manner ... (a) A municipality may adopt the sales and use tax authorized by this chapter at an election held in the municipality. (b) A municipality may ... The tax authorized by this chapter may be imposed at the rate of one-eighth of one percent or one-fourth of one percent. Added by Acts ... (a) The adoption of the tax or the change in the rate of the tax takes effect on the first day of the first calendar ... (a) An election to adopt the tax authorized by this chapter is called by the adoption of an ordinance by the governing body of the ... (a) A municipality that has adopted a sales and use tax under this chapter at a rate of one-fourth of one percent may by ordinance ... (a) Unless imposition of the sales and use tax authorized by this chapter is reauthorized as provided by this section, the tax expires on: (1) ... Revenue from the tax imposed under this chapter may be used only to maintain and repair municipal streets existing on the date of the election ... Last modified: August 10, 2007 |