Tex. Tax Code § 321.405 · Subchapter E. TAX ELECTION PROCEDURES
OFFICIAL RESULTS OF ELECTION.
Text — Current through the 89th 2nd Called Legislative Session, 2025
(a) Within 10 days after an election in which the voters approve of the adoption, change in rate, or abolition of a tax authorized by this chapter, the governing body of the municipality shall by resolution or ordinance entered in its minutes of proceedings, declare the results of the election. A resolution or ordinance under this section must include statements showing:
(1) the date of the election;
(2) the proposition on which the vote was held;
(3) the total number of votes cast for and against the proposition; and
(4) the number of votes by which the proposition was approved.
(b) If the application of the taxes that may be imposed under this chapter is changed by the results of the election, the municipal secretary shall send to the comptroller by United States certified or registered mail a certified copy of the resolution or the ordinance along with a map of the municipality clearly showing its boundaries.
(c) Not later than the 30th day after the date the comptroller receives a certified copy of an ordinance or resolution showing the adoption of the additional municipal sales and use tax, the comptroller shall notify the municipal secretary that he is prepared for the administration of the tax.
Notes and commentary — not statutory text
History
Added by Acts 1987, 70th Leg., ch. 191, Sec. 1, eff. Sept. 1, 1987.
Amended by:
Acts 2015, 84th Leg., R.S., Ch. 1246 (H.B. 157), Sec. 17, eff. September 1, 2015.
Source of truth
- Edition
- Current through the 89th 2nd Called Legislative Session, 2025
- Official file
- https://statutes.capitol.texas.gov/Docs/TX/htm/TX.321.htm
- Text hash
- sha256 d63bdf0a4465fd64a676f416a7131eb017291d0b650c25fbedb9efc8ed211995
- 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
Cited by 35 provisions
Provisions in this library whose text cites Tex. Tax Code § 321.405. Each shows the citation as that text prints it.
Special District Local Laws Code
- Tex. Spec. Dist. Local Laws Code § 3792.0605NOTIFICATION OF RATE CHANGE.Printed as Section 321.405(b), Tax Code
- Tex. Spec. Dist. Local Laws Code § 3792.0607ABOLITION OF TAX.Printed as Section 321.405(b), Tax Code
- Tex. Spec. Dist. Local Laws Code § 3800.0605NOTIFICATION OF RATE CHANGE.Printed as Section 321.405(b), Tax Code
- Tex. Spec. Dist. Local Laws Code § 3800.0607ABOLITION OF TAX.Printed as Section 321.405(b), Tax Code
- Tex. Spec. Dist. Local Laws Code § 3901.255NOTIFICATION OF RATE CHANGE.Printed as Section 321.405(b), Tax Code
- Tex. Spec. Dist. Local Laws Code § 3901.257ABOLITION OF TAX.Printed as Section 321.405(b), Tax Code
- Tex. Spec. Dist. Local Laws Code § 3916.255NOTIFICATION OF RATE CHANGE.Printed as Section 321.405(b), Tax Code
- Tex. Spec. Dist. Local Laws Code § 3916.257ABOLITION OF TAX.Printed as Section 321.405(b), Tax Code
- Tex. Spec. Dist. Local Laws Code § 3944.205NOTIFICATION OF RATE CHANGE.Printed as Section 321.405(b), Tax Code
- Tex. Spec. Dist. Local Laws Code § 3944.207ABOLITION OF TAX.Printed as Section 321.405(b), Tax Code
- Tex. Spec. Dist. Local Laws Code § 3945.0605NOTIFICATION OF RATE CHANGE.Printed as Section 321.405(b), Tax Code
- Tex. Spec. Dist. Local Laws Code § 3945.0607ABOLITION OF TAX.Printed as Section 321.405(b), Tax Code
- Tex. Spec. Dist. Local Laws Code § 3967.0605NOTIFICATION OF RATE CHANGE.Printed as Section 321.405(b), Tax Code
- Tex. Spec. Dist. Local Laws Code § 3967.0607ABOLITION OF TAX.Printed as Section 321.405(b), Tax Code
- Tex. Spec. Dist. Local Laws Code § 3971.0604NOTIFICATION OF RATE CHANGE.Printed as Section 321.405(b), Tax Code
- Tex. Spec. Dist. Local Laws Code § 3971.0606ABOLITION OF TAX.Printed as Section 321.405(b), Tax Code
- Tex. Spec. Dist. Local Laws Code § 3973.0605NOTIFICATION OF RATE CHANGE.Printed as Section 321.405(b), Tax Code
- Tex. Spec. Dist. Local Laws Code § 3973.0607ABOLITION OF TAX.Printed as Section 321.405(b), Tax Code
- Tex. Spec. Dist. Local Laws Code § 3975.0605NOTIFICATION OF RATE CHANGE.Printed as Section 321.405(b), Tax Code
- Tex. Spec. Dist. Local Laws Code § 3975.0607ABOLITION OF TAX.Printed as Section 321.405(b), Tax Code
- Tex. Spec. Dist. Local Laws Code § 3979.0605NOTIFICATION OF RATE CHANGE.Printed as Section 321.405(b), Tax Code
- Tex. Spec. Dist. Local Laws Code § 3979.0607ABOLITION OF TAX.Printed as Section 321.405(b), Tax Code
- Tex. Spec. Dist. Local Laws Code § 3982.0605NOTIFICATION OF RATE CHANGE.Printed as Section 321.405(b), Tax Code
- Tex. Spec. Dist. Local Laws Code § 3982.0607ABOLITION OF TAX.Printed as Section 321.405(b), Tax Code
- Tex. Spec. Dist. Local Laws Code § 3984.0605NOTIFICATION OF RATE CHANGE.Printed as Section 321.405(b), Tax Code
- Tex. Spec. Dist. Local Laws Code § 3984.0607ABOLITION OF TAX.Printed as Section 321.405(b), Tax Code
- Tex. Spec. Dist. Local Laws Code § 4017.0604NOTIFICATION OF RATE CHANGE.Printed as Section 321.405(b), Tax Code
- Tex. Spec. Dist. Local Laws Code § 4017.0606ABOLITION OF TAX.Printed as Section 321.405(b), Tax Code
- Tex. Spec. Dist. Local Laws Code § 8013.303SALES AND USE TAX RATE.Printed as Section 321.405(b), Tax Code
- Tex. Spec. Dist. Local Laws Code § 8013.305ABOLITION OF TAX.Printed as Section 321.405(b), Tax Code
- Tex. Spec. Dist. Local Laws Code § 8109.353SALES AND USE TAX RATE.Printed as Section 321.405(b), Tax Code
- Tex. Spec. Dist. Local Laws Code § 8409.153SALES AND USE TAX RATE.Printed as Section 321.405(b), Tax Code
- Tex. Spec. Dist. Local Laws Code § 8409.155ABOLITION OR DECREASE OF TAX.Printed as Section 321.405(b), Tax Code
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.