Section 453.401 - Sales and Use Tax(a) The board may impose for the transit department a sales and use tax at a permissible rate that does not exceed the rate approved by the voters at an election under this chapter.(b) The board by order may:(1) decrease the rate of the sales and use tax for the transit department to a permissible rate; or(2) call an election for the increase or decrease of the sales and use tax to a permissible rate.(c) The permissible rates for a sales and use tax imposed under this chapter are:(1) one-quarter of one percent; and(2) one-half of one percent.(d) Chapter 322, Tax Code, applies to a transit department's sales and use tax.Tex. Transp. Code § 453.401
Acts 1995, 74th Leg., ch. 165, Sec. 1, eff. Sept. 1, 1995.