Texas Local Government Code Title 12, Chapter 387 - County Assistance District

• Texas Section 387.001 - Definition
  In this chapter, "district" means a county assistance district created under this chapter. Added by Acts 1999, 76th Leg., ch. 1283, Sec. 1, eff. June...
• Texas Section 387.003 - Creation And Functions Of District
  Sec. 387.003. CREATION AND FUNCTIONS OF DISTRICT. (a) The commissioners court of the county may call an election on the question of creating a county...
• Texas Section 387.0031 - Inclusion Of Roads In Certain Districts
  (a) This section applies only to a district created by a county with a population of more than 580,000 that borders a county with a...
• Texas Section 387.004 - Political Subdivision
  A district is a political subdivision of this state. Added by Acts 1999, 76th Leg., ch. 1283, Sec. 1, eff. June 18, 1999. Renumbered from...
• Texas Section 387.005 - Governing Body
  (a) The commissioners court of the county in which the district is created by order shall provide that: (1) the commissioners court is the governing...
• Texas Section 387.006 - General Powers Of District
  (a) A district may: (1) perform any act necessary to the full exercise of the district's functions; (2) accept a grant or loan from: (A)...
• Texas Section 387.007 - Sales And Use Tax
  (a) A district by order may impose a sales and use tax under this chapter to finance the operations of the district only if the...
• Texas Section 387.008 - Tax Code Applicable
  (a) Chapter 323, Tax Code, governs the imposition, computation, administration, collection, and remittance of a tax authorized under this chapter except as inconsistent with this...
• Texas Section 387.009 - Tax Rate
  The rate of a tax adopted under this chapter must be in increments of one-eighth of one percent. Added by Acts 1999, 76th Leg., ch....
• Texas Section 387.010 - Repeal Or Rate Change
  (a) A district that has adopted a sales and use tax under this chapter may, by order and subject to Section 387.007(b): (1) reduce the...
• Texas Section 387.011 - Imposition Of Tax
  (a) If the district adopts the tax, a tax is imposed on the receipts from the sale at retail of taxable items in the district...
• Texas Section 387.012 - Effective Date Of Tax
  The adoption of the tax, the increase or reduction of the tax rate, or the repeal of the tax takes effect on the first day...

Last modified: September 28, 2016