Texas Local Government Code 505.252 – Sales Tax
Current as of: 2024 | Check for updates
|
Other versions
(a) If the authorizing municipality adopts the tax under § 505.251, a tax is imposed on the receipts from the sale at retail of taxable items within the municipality at the rate approved at the election.
(b) The rate of a tax adopted under this chapter may be any rate that is an increment of one-eighth of one percent, that the authorizing municipality determines is appropriate, and that would not result in a combined rate that exceeds the maximum combined rate prescribed by § 505.256(a).
Terms Used In Texas Local Government Code 505.252
- Municipality: means a general-law municipality, home-rule municipality, or special-law municipality. See Texas Local Government Code 1.005