Title LG, Local Government Code

Sec. 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 body of the district; or (2) the commissioners court shall appoint a governing body of the district. …

Sec. 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) the United States; (B) an agency or political subdivision of this state; or (C) a public or private p…

Sec. 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 tax is approved at an election held under Section 387.003. (b) A district may not adopt a sales and use tax under this …

Sec. 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 chapter. (b) Section 323.101(b), Tax Code, does not apply to a tax…

Sec. 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. 1283, Sec. 1, eff. June 18, 1999. Renumbered from Local Government Code Sec. 384.009 by Acts 2003, 78th Leg., ch. 1275, Sec.…

Sec. 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 rate of the tax or repeal the tax without an election, except that the district may not repeal the sales and…

Sec. 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 at the rate approved at the election. (b) There is also imposed an excise tax on the use, storage, or other consumption i…

Sec. 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 of the first calendar quarter occurring after the expiration of the first complete quarter occurring after the date the …

Sec. 387.013. DISSOLUTION. (a) The governing body of a district may petition the commissioners court of the county in which the district was created to dissolve the district if a majority of the governing body finds the performance of the district's functions cannot be accomplish…