Tex. Spec. Dist. Local Laws Code § 8013.305 · Subchapter G. SALES AND USE TAX
ABOLITION OF TAX.
Text — Current through the 89th 2nd Called Legislative Session, 2025
(a) The board may abolish the tax imposed under this subchapter without an election.
(b) 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.
(c) 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 8013.302 before the district may subsequently impose the tax.
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 d983b9eb4efb69f1d40f2bfb47aa97384abf1a17c6538f4176b1d1092a191431
- 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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