(a) A district by order may impose a sales and use tax under this subchapter.
(b) A district may impose a tax under this subchapter only if the tax is approved at an election held under § 377.021.

(c) A district may not adopt a sales and use tax under this subchapter if the adoption of the tax under this subchapter would result in a combined tax rate of all local sales and use taxes of more than two percent in any location in the district.