Tex. Local Gov't Code Section 377.104
Repeal or Rate Change

(a)

A district that has adopted a sales and use tax under this subchapter may by order and subject to Section 377.101 (Sales and Use Tax)(c), change the rate of the tax or repeal the tax if the change or repeal is approved by a majority of the registered voters of that district voting at an election called and held for that purpose.

(b)

The tax may be changed under Subsection (a) in one or more increments of one-eighth of one percent to a maximum of one-half of one percent.

(c)

The ballot for an election to change the tax shall be printed to permit voting for or against the proposition: “The adoption of a sales and use tax at the rate of ____ of one percent (insert one-fourth, three-eighths, or one-half, as appropriate).”

(d)

The ballot for the election to repeal the tax shall be printed to permit voting for or against the proposition: “The repeal of the sales and use tax for financing development projects in the __________ Municipal Development District (insert name of district).”
Added by Acts 1997, 75th Leg., ch. 529, Sec. 1, eff. Sept. 1, 1997.

Source: Section 377.104 — Repeal or Rate Change, https://statutes.­capitol.­texas.­gov/Docs/LG/htm/LG.­377.­htm#377.­104 (accessed May 11, 2024).

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Accessed:
May 11, 2024

§ 377.104’s source at texas​.gov