Texas § 1061.305 ELECTION IN OTHER TAXING AUTHORITY.

Texas Statutes

§ 1061.305 — ELECTION IN OTHER TAXING AUTHORITY.

Texas § 1061.305

Code SDSpecial District Local Laws Code

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Bluebook

Tex. Special District Local Laws Code Code Ann. § 1061.305 (2026).

Text

Sec. 1061.305. ELECTION IN OTHER TAXING AUTHORITY.

(a)In this section, "taxing authority" means any entity authorized to impose a local sales and use tax.

(b)If the district is included within the boundaries of another taxing authority and the adoption or increase in the rate of a tax under this subchapter would result in a combined tax rate by the district and other political subdivisions of this state of more than two percent at any location in the district, an election to approve or increase the rate of the tax has no effect unless:

(1)one or more of the other taxing authorities holds an election in accordance with the law governing that authority on the same date as the election under this subchapter to reduce the tax rate of that authority to a rate that will result in a combined t

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Sec. 1061.305. ELECTION IN OTHER TAXING AUTHORITY. (a) In this section, "taxing authority" means any entity authorized to impose a local sales and use tax.
(b) If the district is included within the boundaries of another taxing authority and the adoption or increase in the rate of a tax under this subchapter would result in a combined tax rate by the district and other political subdivisions of this state of more than two percent at any location in the district, an election to approve or increase the rate of the tax has no effect unless:
(1) one or more of the other taxing authorities holds an election in accordance with the law governing that authority on the same date as the election under this subchapter to reduce the tax rate of that authority to a rate that will result in a combined tax rate by the district and other political subdivisions of not more than two percent at any location in the district; and
(2) the combined tax rate is reduced to not more than two percent as a result of that election.
(c) This section does not permit a taxing authority to impose taxes at differential tax rates within the territory of the authority.

Legislative History

Added by Acts 2019, 86th Leg., R.S., Ch. 560 (S.B. 1621 ), Sec. 4, eff. September 1, 2019. Added by Acts 2019, 86th Leg., R.S., Ch. 714 (H.B. 279 ), Sec. 1, eff. June 10, 2019.