Texas Tax Code Title 3, Chapter 327 - Municipal Sales And Use Tax For Street Maintenance

• Texas Section 327.001 - Definition
  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...
• Texas Section 327.002 - Municipal Sales And Use Tax Act Applicable
  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...
• Texas Section 327.003 - Tax Authorized
  (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...
• Texas Section 327.004 - Tax Rate
  The tax authorized by this chapter may be imposed at any rate that is an increment of one-eighth of one percent, that the municipality determines...
• Texas Section 327.005 - Sales And Use Tax Effective Date
  (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...
• Texas Section 327.006 - Election Procedure
  (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...
• Texas Section 327.0065 - Rate Change
  (a) A municipality that has adopted a sales and use tax under this chapter may by ordinance decrease the rate of the tax in increments...
• Texas Section 327.007 - Reauthorization Of Tax
  (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)...
• Texas Section 327.008 - Use Of Tax Revenue
  Revenue from the tax imposed under this chapter may be used only to maintain and repair municipal streets or sidewalks existing on the date of...

Last modified: September 28, 2016