Sec. 377.101. SALES AND USE TAX. (a) A district by order may impose a sales and use tax under this subchapter. (b) A district may impose a tax under this subchapter only if the tax is approved at an election held under Section 377.021 . (c) A district may not adopt a sales and use tax under this subchapter if the adoption of the tax under this subchapter would result in a combined tax rate of all local sales and use taxes of more than two percent in any location in the district.
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