Sec. 505.002. APPLICABILITY OF CHAPTER  


Latest version.
  • This chapter applies only to:

    (1) a municipality:

    (A) that is located in a county with a population of 500,000 or more; and

    (B) in which the combined rate of all sales and use taxes imposed by the municipality, this state, and other political subdivisions of this state having territory in the municipality does not exceed 8.25 percent on the date of any election held under or made applicable to this chapter;

    (2) a municipality:

    (A) that has a population of 400,000 or more;

    (B) that is located in more than one county; and

    (C) in which the combined rate of all sales and use taxes imposed by the municipality, this state, and other political subdivisions of this state having territory in the municipality, including taxes imposed under this chapter, does not exceed 8.25 percent; or

    (3) a municipality to which Chapter 504 applies.

Added by Acts 2007, 80th Leg., R.S., Ch. 885 , Sec. 3.01, eff. April 1, 2009.