Texas § 344.055 SALES AND USE TAX.

Texas Statutes

§ 344.055 — SALES AND USE TAX.

Texas § 344.055

Code LGLocal Government Code

This text of Texas § 344.055 (SALES AND USE TAX.) is published on Counsel Stack Legal Research, covering Texas primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

Tex. Local Government Code Code Ann. § 344.055 (2026).

Text

Sec. 344.055. SALES AND USE TAX.

(a)A municipality that creates a district shall adopt a sales and use tax under Section 321.106 , Tax Code, for financing the operation of the district. The proposed rate for the district sales and use tax imposed under Subchapter B , Chapter 321 , Tax Code, may be only:

(1)one-eighth of one percent;

(2)one-fourth of one percent;

(3)three-eighths of one percent; or

(4)one-half of one percent.

(b)A sales and use tax adopted under this chapter may be charged in addition to any other sales and use tax authorized by law, and is included in computing a combined sales and use tax rate for purposes of any limitation provided by law on the maximum combined sales and use tax rate of political subdivisions.

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Sec. 344.055. SALES AND USE TAX. (a) A municipality that creates a district shall adopt a sales and use tax under Section 321.106 , Tax Code, for financing the operation of the district. The proposed rate for the district sales and use tax imposed under Subchapter B , Chapter 321 , Tax Code, may be only:
(1) one-eighth of one percent;
(2) one-fourth of one percent;
(3) three-eighths of one percent; or
(4) one-half of one percent.
(b) A sales and use tax adopted under this chapter may be charged in addition to any other sales and use tax authorized by law, and is included in computing a combined sales and use tax rate for purposes of any limitation provided by law on the maximum combined sales and use tax rate of political subdivisions.