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Texas Transportation Code - Section 453.402. Maximum Tax Rate

Legal Research Home > Texas Laws > Transportation Code > Texas Transportation Code - Section 453.402. Maximum Tax Rate

§ 453.402. MAXIMUM TAX RATE.  (a) A board 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 all 
political subdivisions of this state having territory in the 
municipality exceeds two percent in any location in the 
municipality.
	(b)  An election by a transit department to approve a sales 
and use tax or increase the rate of the transit department's sales 
and use tax has no effect if:
		(1)  the voters of the transit department approve the 
department's sales and use tax rate or rate increase at an election 
held on the same day on which the municipality or county having 
territory in the jurisdiction of the transit department adopts a 
sales and use tax or an additional sales and use tax;  and
		(2)  the combined rates of all sales and use taxes 
imposed by the transit department and all political subdivisions of 
this state would exceed two percent in any part of the territory in 
the jurisdiction of the transit department.

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

Last modified: August 11, 2007