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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