Texas § 174.353 TAX RATE.

Texas Statutes

§ 174.353 — TAX RATE.

Texas § 174.353

Code TNTransportation Code

This text of Texas § 174.353 (TAX RATE.) 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. Transportation Code Code Ann. § 174.353 (2026).

Text

Sec. 174.353. TAX RATE.

(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.

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Sec. 174.353. TAX RATE. (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.