Tex. Spec. Dist. Local Laws Code § 3951.253 · Subchapter F. SALES AND USE TAX
AUTHORIZATION; ELECTION.
Text — Current through the 89th 2nd Called Legislative Session, 2025
(a) The district shall 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 shall call an election to adopt, reduce, or repeal a sales and use tax. The election shall be held on the first authorized uniform election date that occurs after the time required by Section 3.005, Election Code.
(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 in the district";
(2) "Reduction of the district sales and use tax in the district from ___ percent to ___ percent"; or
(3) "Repeal of the district sales and use tax in the district."
Notes and commentary — not statutory text
History
Added by Acts 2017, 85th Leg., R.S., Ch. 667 (S.B. 2276), Sec. 1, eff. June 12, 2017.
Source of truth
- Edition
- Current through the 89th 2nd Called Legislative Session, 2025
- Official file
- https://statutes.capitol.texas.gov/Docs/SD/htm/SD.3951.htm
- Text hash
- sha256 d8c381281b1c1e3901ff15ed7e5bbff643ab9de8adfe072dbfca0cdbeddd2fad
- 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.