Texas § 505.252 SALES TAX.

Texas Statutes

§ 505.252 — SALES TAX.

Texas § 505.252

Code LGLocal Government Code

This text of Texas § 505.252 (SALES 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. § 505.252 (2026).

Text

Sec. 505.252. SALES TAX.

(a)If the authorizing municipality adopts the tax under Section 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 Section 505.256 (a).

Free access — add to your briefcase to read the full text and ask questions with AI

Sec. 505.252. SALES TAX. (a) If the authorizing municipality adopts the tax under Section 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 Section 505.256 (a).

Legislative History

Added by Acts 2007, 80th Leg., R.S., Ch. 885 (H.B. 2278 ), Sec. 3.01, eff. April 1, 2009. Amended by: Acts 2015, 84th Leg., R.S., Ch. 1246 (H.B. 157 ), Sec. 9, eff. September 1, 2015.