187 chapters · 5,642 sections in this title.
Tex. Transportation Code § 174.351 Tax Authorized
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Sec. 174.351. TAX AUTHORIZED. A district may impose any kind of tax except an ad valorem property tax. Added by Acts 2009, 81st Leg., R.S., Ch. 85 (S.B. 1540), Sec. 2.04, eff. April 1, 2011.
Tex. Transportation Code § 174.352 Imposition of Tax
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Sec. 174.352. IMPOSITION OF TAX. (a) A district may not impose a tax or increase the rate of an existing tax unless a proposition proposing the imposition or rate increase is approved by a majority of the votes received at an election held for that purpose. (b) Each new tax or ra…
Tex. Transportation Code § 174.353 Tax Rate
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Sec. 174.353. TAX RATE. (a) The board, subject to Section 174.352(a), may impose for a district a sales and use tax at the rate of: (1) one-quarter of one percent; (2) one-half of one percent; (3) three-quarters of one percent; or (4) one percent. (b) A district may not adopt a s…
Tex. Transportation Code § 174.354 Effective Date of Tax
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Sec. 174.354. EFFECTIVE DATE OF TAX. A district's sales and use tax takes effect on the first day of the second calendar quarter beginning after the election approving the tax. Added by Acts 2009, 81st Leg., R.S., Ch. 85 (S.B. 1540), Sec. 2.04, eff. April 1, 2011.