Tex. Loc. Gov't Code § 505.259 · Subchapter F. SALES AND USE TAX
ELECTION REQUIREMENT FOR CERTAIN MUNICIPALITIES.
Text — Current through the 89th 2nd Called Legislative Session, 2025
For a tax under this subchapter at a rate that does not exceed one-half of one percent, the election requirement under Section 505.251 is satisfied and another election is not required if the voters of the authorizing municipality approved the imposition of an additional one-half cent sales and use tax at an election held before March 28, 1991, under an ordinance calling the election that:
(1) was published in a newspaper of general circulation in the municipality at least 14 days before the date of the election; and
(2) expressly stated that the election was being held in anticipation of the enactment of enabling and implementing legislation without further elections.
Notes and commentary — not statutory text
History
Added by Acts 2007, 80th Leg., R.S., Ch. 885 (H.B. 2278), Sec. 3.01, eff. April 1, 2009.
Amended by:
Acts 2015, 84th Leg., R.S., Ch. 1246 (H.B. 157), Sec. 11, eff. September 1, 2015.
Source of truth
- Edition
- Current through the 89th 2nd Called Legislative Session, 2025
- Official file
- https://statutes.capitol.texas.gov/Docs/LG/htm/LG.505.htm
- Text hash
- sha256 cb2b9970cb9efe613edd7f45b0b1ccdbcf3019fd85fe26570893971f2d75f7dc
- Composed by
- compose_tx.py 2026-10-05: the Legislative Council's chapter files read in document order; verify_tx.py's independent reading (lxml DOM walk) agrees character for character
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Local Government Code
Procedural information only. Not legal advice and not a substitute for the advice of an attorney. Confirm the current text with the official publisher before relying on it.