Tex. Spec. Dist. Local Laws Code Section 3800.0607
Abolition of Tax

(a)

Except as provided by Subsection (b), the board may abolish the tax imposed under this subchapter without an election.

(b)

The board may not abolish the tax imposed under this subchapter if the district has any outstanding debt or obligation secured by the tax, and repayment of the debt or obligation would be impaired by the abolition of the tax.

(c)

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 (Official Results of Election)(b), Tax Code.

(d)

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 3800.0602 (Election; Adoption of Tax) before the district may subsequently impose the tax.

(e)

This section does not apply to a decrease in the sales and use tax authorized under Section 3800.0604 (Tax After Municipal Annexation)(c)(2).
Added by Acts 2023, 88th Leg., R.S., Ch. 647 (H.B. 5375), Sec. 1, eff. June 12, 2023.

Source: Section 3800.0607 — Abolition of Tax, https://statutes.­capitol.­texas.­gov/Docs/SD/htm/SD.­3800.­htm#3800.­0607 (accessed May 4, 2024).

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Accessed:
May 4, 2024

§ 3800.0607’s source at texas​.gov