Local Government Code §395.011

(a) Unless otherwise specifically authorized by state law or this chapter, a governmental entity or political subdivision may not enact or impose an impact fee. (b) Except as provided by Section 218.204 and Subsection (b-1), political subdivisions may enact or impose impact fees on land within their corporate boundaries or extraterritorial jurisdictions only by complying with this chapter. (b-1) A political subdivision may not enact or impose an impact fee on land within its extraterritorial jurisdiction for roadway facilities. (c) A municipality may contract to provide capital improvements, except roadway facilities, to an area outside its corporate boundaries and extraterritorial jurisdiction and may charge an impact fee under the contract, but if an impact fee is charged in that area, the municipality must comply with this chapter.