56 chapters · 2,122 sections in this title.
Tex. Tax Code § 327.001 Definition
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Sec. 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 a part open for public use for vehicular travel. The term does not include a designated state or federal highway or ro…
Tex. Tax Code § 327.002 Municipal Sales and Use Tax Act Applicable
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Sec. 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 as that chapter applies to the tax authorized by that chapter. Added by Acts 2001,…
Tex. Tax Code § 327.003 Tax Authorized
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Sec. 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 not adopt a tax under this chapter or increase the rate of the tax if as a result of the adoption of the tax…
Tex. Tax Code § 327.004 Tax Rate
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Sec. 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 is appropriate, and that would not result in a combined rate that exceeds the maximum combined rate prescribed…