Tex. Spec. Dist. Local Laws Code § 8013.302 · Subchapter G. SALES AND USE TAX
ELECTION; ADOPTION OF TAX.
Text — Current through the 89th 2nd Called Legislative Session, 2025
(a) The district may adopt a sales and use tax if:
(1) the city consents to the adoption of the tax; and
(2) the tax is authorized by a majority of the voters of the district voting at an election held for that purpose.
(b) Subject to city consent under Subsection (a), the board by order may call an election to authorize the adoption of the sales and use tax. The election may be held on any uniform election date and in conjunction with any other district election.
(c) The district shall provide notice of the election and shall hold the election in the manner prescribed by Section 8013.201.
(d) The ballot shall be printed to provide for voting for or against the proposition: "Authorization of a sales and use tax in the (insert name of district or name of new district created under Subchapter D) at a rate not to exceed ____ percent" (insert rate of one or more increments of one-eighth of one percent).
Notes and commentary — not statutory text
History
Added by Acts 2017, 85th Leg., R.S., Ch. 644 (H.B. 4345), Sec. 1.01, 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.8013.htm
- Text hash
- sha256 176aa007d828125ae1bfaa8b0b12c355ae0db31911982bfc2cd51092abe87b8c
- 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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