Tex. Spec. Dist. Local Laws Code § 3967.0607 · Subchapter F. SALES AND USE TAX
ABOLITION OF TAX.
Text — Current through the 89th 2nd Called Legislative Session, 2025
(a) Except as provided by Subsection (b), the board may abolish the tax imposed under this subchapter without an election.
(b) The board may not abolish the tax imposed under this subchapter if the district has outstanding debt secured by the tax, and repayment of the debt would be impaired by the abolition of the tax.
(c) If the board abolishes the tax, the board shall notify the comptroller of that action in the same manner the municipal secretary provides notice to the comptroller under Section 321.405(b), Tax Code.
(d) If the board abolishes the tax or decreases the tax rate to zero, a new election to authorize a sales and use tax must be held under Section 3967.0602 before the district may subsequently impose the tax.
(e) This section does not apply to a decrease in the sales and use tax authorized under Section 3967.0604(c)(2).
Notes and commentary — not statutory text
History
Added by Acts 2019, 86th Leg., R.S., Ch. 1254 (H.B. 4644), Sec. 1, eff. June 14, 2019.
Source of truth
- Edition
- Current through the 89th 2nd Called Legislative Session, 2025
- Official file
- https://statutes.capitol.texas.gov/Docs/SD/htm/SD.3967.htm
- Text hash
- sha256 dd8c485a1b0416c9a87e5c1454afe37d89a0bbcbeffd3f03cf1740a00b171c5d
- 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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Special District Local Laws Code
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