Texas Transportation Code - TRANSP § 452.401. Sales and Use Tax

(a) The executive committee may impose for an authority a sales and use tax at the rate of:

(b) The imposition of an authority's sales and use tax must be approved at an election under this chapter and may not be imposed in a unit of election that has not confirmed the authority.  The tax rate in an authority created by a contiguous municipality must be approved by the governing body of the contiguous municipality.

(c) Chapter 322, Tax Code, applies to an authority's sales and use tax.