Tex.
Local Gov't Code Section 387.010
Repeal or Rate Change
(a)
A district that has adopted a sales and use tax under this chapter may, by order and subject to Section 387.007 (Sales and Use Tax)(b):(1)
reduce the rate of the tax or repeal the tax without an election, except that the district may not repeal the sales and use tax or reduce the rate of the sales and use tax below the amount pledged to secure payment of an outstanding district debt or contractual obligation;(2)
increase the rate of the sales and use tax, if the increased rate of the sales and use tax will not exceed the rate approved at an election held under Section 387.003 (Creation and Functions of District); or(3)
increase the rate of the sales and use tax to a rate that exceeds the rate approved at an election held under Section 387.003 (Creation and Functions of District) after the increase is approved by a majority of the votes received in the district at an election held for that purpose.(b)
The tax may be changed under Subsection (a) in one or more increments of one-eighth of one percent.(c)
The ballot for an election to increase the tax shall be printed to permit voting for or against the proposition: “The increase of a sales and use tax for the ____ County Assistance District No. ___ (insert name of district) from the rate of ____ percent (insert appropriate rate) to the rate of ____ percent (insert appropriate rate).”(d)
Repealed by Acts 2011, 82nd Leg., R.S., Ch. 1341, Sec. 29, eff. June 17, 2011.
Source:
Section 387.010 — Repeal or Rate Change, https://statutes.capitol.texas.gov/Docs/LG/htm/LG.387.htm#387.010 (accessed Jun. 5, 2024).
