Tex. Tax Code § 321.409 · Subchapter E. TAX ELECTION PROCEDURES
COMBINED MUNICIPAL SALES TAX BALLOT PROPOSITIONS.
Text — Current through the 89th 2nd Called Legislative Session, 2025
(a) Notwithstanding any provisions of this code or other state law, a municipality may by a combined ballot proposition lower or repeal any municipal sales tax, including the additional sales tax for property tax relief, and by the same proposition raise or adopt any other municipal sales tax, including the additional sales tax for property tax relief.
(b) A combined sales tax proposition under this section shall contain substantially the same language, if any, required by law for the lowering, repealing, raising, or adopting of each tax as appropriate.
(c) A negative vote on a combined sales tax proposition under this section shall have no effect on either the sales tax to be lowered or repealed by the proposition or the sales tax to be raised or adopted by the proposition.
(d) This section does not apply to sales tax elections called by any method other than by the governing body.
(e) This section shall not be construed to change the substantive law of any sales tax, including the allowed maximum rate or combined rate of local sales taxes.
Notes and commentary — not statutory text
History
Added by Acts 2005, 79th Leg., Ch. 1313 (H.B. 3195), Sec. 1, eff. September 1, 2005.
Amended by:
Acts 2017, 85th Leg., R.S., Ch. 883 (H.B. 3046), Sec. 1, eff. June 15, 2017.
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 abc1aa56c206491a8687e5f1fb482acc17382eaff731c14a65e6c4a3904557a5
- 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 7 provisions
Provisions in this library whose text cites Tex. Tax Code § 321.409. Each shows the citation as that text prints it.
Special District Local Laws Code
- Tex. Spec. Dist. Local Laws Code § 3836.202APPLICABILITY OF CERTAIN TAX CODE PROVISIONS.Printed as Sections 321.106, 321.401, 321.402, 321.403, 321.404, 321.406, 321.409, 321.506, 321.507, and 321.508, Tax Code
- Tex. Spec. Dist. Local Laws Code § 3840.202APPLICABILITY OF CERTAIN TAX CODE PROVISIONS.Printed as Sections 321.106, 321.401, 321.402, 321.403, 321.404, 321.406, 321.409, 321.506, 321.507, and 321.508, Tax Code
- Tex. Spec. Dist. Local Laws Code § 3842.202APPLICABILITY OF CERTAIN TAX CODE PROVISIONS.Printed as Sections 321.106, 321.401, 321.402, 321.403, 321.404, 321.406, 321.409, 321.506, 321.507, and 321.508, Tax Code
- Tex. Spec. Dist. Local Laws Code § 3855.252APPLICABILITY OF CERTAIN TAX CODE PROVISIONS.Printed as Sections 321.106, 321.401, 321.402, 321.403, 321.404, 321.406, 321.409, 321.506, 321.507, and 321.508, Tax Code
- Tex. Spec. Dist. Local Laws Code § 3863.302APPLICABILITY OF CERTAIN TAX CODE PROVISIONS.Printed as Sections 321.106, 321.401, 321.402, 321.403, 321.404, 321.406, 321.409, 321.506, 321.507, and 321.508, Tax Code
- Tex. Spec. Dist. Local Laws Code § 3877.302APPLICABILITY OF CERTAIN TAX CODE PROVISIONS.Printed as Sections 321.106, 321.401, 321.402, 321.403, 321.404, 321.406, 321.409, 321.506, 321.507, and 321.508, Tax Code
- Tex. Spec. Dist. Local Laws Code § 3879.302APPLICABILITY OF CERTAIN TAX CODE PROVISIONS.Printed as Sections 321.106, 321.401, 321.402, 321.403, 321.404, 321.406, 321.409, 321.506, 321.507, and 321.508, 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.