Sec. 3847.154. SALES AND USE TAX. (a) The district may impose a sales and use tax if authorized by a majority of the voters of the district voting at an election called for that purpose. Revenue from the tax may be used for any purpose for which ad valorem tax revenue of the district may be used.
(b) The district may not adopt a sales and use tax if as a result of the adoption of the tax the combined rate of all sales and use taxes imposed by the district and other political subdivisions of this state having territory in the district would exceed two percent at any location in the district.
(c) If the voters of the district approve the adoption of the tax at an election held on the same election date on which another political subdivision adopts a sales and use tax or approves an increase in the rate of its sales and use tax and as a result the combined rate of all sales and use taxes imposed by the district and other political subdivisions of this state having territory in the district would exceed two percent at any location in the district, the election to adopt a sales and use tax under this chapter has no effect.
Added by Acts 2005, 79th Leg., Ch. 572 (H.B. 1458), Sec. 1, eff. June 17, 2005.
Section: Previous 3847.101 3847.102 3847.103 3847.104 3847.105 3847.106 3847.107 3847.151 3847.152 3847.153 3847.154 3847.155 3847.156 3847.157 3847.158 NextLast modified: September 28, 2016