Tex. Spec. Dist. Local Laws Code § 3828.203 · Subchapter E. SALES AND USE TAX
AUTHORIZATION; ELECTION.
Text — Current through the 89th 2nd Called Legislative Session, 2025
(a) The district may adopt, reduce, or repeal the sales and use tax authorized by this subchapter at an election in which a majority of the voters of the district voting in the election approve the adoption, reduction, or repeal of the tax, as applicable.
(b) The board by order may call an election to adopt, reduce, or repeal a sales and use tax. The election must be held on the next available uniform election date that occurs at least 45 days after the date the order calling the election was passed.
(c) The district shall provide notice of the election and shall hold the election in the manner prescribed by Chapter 54, Water Code, for bond elections for municipal utility districts.
(d) The ballots shall be printed to provide for voting for or against the following appropriate proposition:
(1) "Adoption of a ___ percent district sales and use tax within the district";
(2) "Reduction of the district sales and use tax within the district from ___ percent to ___ percent"; or
(3) "Repeal of the district sales and use tax within the district."
Notes and commentary — not statutory text
History
Added by Acts 2005, 79th Leg., Ch. 729 (H.B. 2019), Sec. 1.03, eff. April 1, 2007.
Source of truth
- Edition
- Current through the 89th 2nd Called Legislative Session, 2025
- Official file
- https://statutes.capitol.texas.gov/Docs/SD/htm/SD.3828.htm
- Text hash
- sha256 7390d3c4ef887e4574ee1a64a7015d0f9b68135047d19a4f2d9c0c617df8cd2a
- 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
This section cites
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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.