The inclusion of an area in the ETJ of a city does not itself authorize a city to impose a tax in the area. TEX. LOC. GOV'T CODE § 42.902. Just as with the application of a city’s ordinance, a city must identify express or implied authority to impose a tax in an area in the ETJ. For instance, state law allows a city with a population of less than 35,000 to impose its hotel occupancy tax in the ETJ so long as the combined rate of state, county, and city hotel occupancy taxes in the extraterritorial jurisdiction does not exceed 15 percent of the price paid for a room in a hotel. TEX. TAX CODE § 351.0025. State law also authorizes a municipal development district (a district created by a city) to impose its sales tax in a city’s ETJ if the voters of the entire district approve the tax, and the combined tax rate of all local sales and use taxes are not more than two percent in any location in the district. TEX. LOC. GOV’T CODE §§ 377.002, 377.021, 377.101. This is the only city sales tax that may be levied in the ETJ of a city.