(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 sales and use tax rate, including a rate increase, that when combined with the rates of all sales and use taxes imposed by other political subdivisions of this state having territory in the district exceeds two percent in any location in the district. Added by Acts 2009, 81st Leg., R.S., Ch. 85 (S.B. 1540), Sec. 2.04, eff. April 1, 2011.
Texas Legal Code