Relating to the authority to impose municipal sales and use taxes; authorizing an increase in the rate of a tax.

HB 4248 modifies Texas law to allow certain municipalities to increase their sales and use tax rates. It specifically targets cities located in transportation authority areas that previously faced restrictions, by establishing a higher 3% combined tax rate cap for qualifying municipalities (those meeting specific population and county criteria under Section (b)(3)(D)). The bill amends the Tax Code to add a new provision (f-1) that permits these qualifying cities to exceed the standard 2% statewide limit. This change directly affects municipalities seeking to raise revenue for local services without triggering disqualification under existing transportation authority rules.