Texas Tax Code Title 3, Chapter 325 - County Sales And Use Tax For Landfill And Criminal Detention Center

SUBCHAPTER A GENERAL PROVISIONS

SUBCHAPTER B IMPOSITION OF TAX

• Texas Section 325.001 - County Sales And Use Tax Act Applicable
  Except to the extent that a provision of this chapter applies, Chapter 323 applies to the tax authorized by this chapter in the same manner...
• Texas Section 325.021 - Tax Authorized
  (a) A county having a population of 55,000 or less that borders the Rio Grande containing a municipality with a population of more than 22,000...
• Texas Section 325.022 - Tax Rate
  The rate of the tax authorized by this chapter is one-half percent. Added by Acts 1995, 74th Leg., ch. 39, Sec. 1, eff. May 5,

SUBCHAPTER C TAX ELECTION PROCEDURES

• Texas Section 325.023 - Sales And Use Tax Effective Date
  (a) The adoption or abolition of the tax takes effect on the first day of the first calendar quarter occurring after the expiration of the...

SUBCHAPTER D USE OF TAX REVENUE

• Texas Section 325.061 - Election Procedure
  (a) An election to adopt or abolish the tax authorized by this chapter is called by the adoption of an order by the commissioners court...
• Texas Section 325.081 - Use Of Tax Revenue
  Revenue from the tax imposed under this chapter may be used only to build, operate, or maintain a landfill and a criminal detention center in...

Last modified: September 28, 2016