Sec. 363.055. SALES TAX: RATE; LIMITATION; MUNICIPAL AUTHORITY. (a) The proposed rate for the district sales and use tax imposed under Subchapter B , Chapter 321 , Tax Code, may be any rate that is an increment of one-eighth of one percent, that the municipality determines is appropriate, and that would not result in a combined rate that exceeds the maximum combined rate prescribed by Section 321.101 (f), Tax Code. The proposed rate for the district sales and use tax imposed under Subchapter B , Chapter 323 , 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 approved 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. (c) A municipality that creates a district shall adopt a sales and use tax under Section 321.108 , Tax Code, for financing the operation of the district.
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