Tex. Spec. Dist. Local Laws Code Section 3971.0602
Election; Adoption of Tax


(a)

The district may adopt a sales and use tax if:

(1)

the city consents to the adoption of the tax; and

(2)

the tax is authorized by a majority of the voters of the district voting at an election held for that purpose.

(b)

Subject to city consent under Subsection (a), the board by order may call an election to authorize the adoption of the sales and use tax. The election may be held on any uniform election date and in conjunction with any other district election.

(c)

The district shall provide notice of the election and shall hold the election in the manner prescribed by Section 3971.0501 (Tax Election Required).

(d)

The ballot shall be printed to provide for voting for or against the proposition: “Authorization of a sales and use tax in the SH130 Municipal Management District No. 1 at a rate not to exceed ____ percent” (insert rate of one or more increments of one-eighth of one percent).
Added by Acts 2019, 86th Leg., R.S., Ch. 473 (H.B. 4694), Sec. 1, eff. June 7, 2019.

Source: Section 3971.0602 — Election; Adoption of Tax, https://statutes.­capitol.­texas.­gov/Docs/SD/htm/SD.­3971.­htm#3971.­0602 (accessed Mar. 23, 2024).

3971.0101
Definitions
3971.0102
Nature of District
3971.0103
Purpose
3971.0104
Findings of Benefit and Public Purpose
3971.0105
Initial District Territory
3971.0106
Eligibility for Inclusion in Special Zones
3971.0107
Applicability of Municipal Management Districts Law
3971.0108
Construction of Chapter
3971.0201
Governing Body
3971.0202
Compensation
3971.0203
Initial Directors
3971.0301
General Powers and Duties
3971.0302
Improvement Projects and Services
3971.0303
Nonprofit Corporation
3971.0304
Law Enforcement Services
3971.0305
Membership in Charitable Organizations
3971.0306
Economic Development Programs
3971.0307
Parking Facilities
3971.0308
Adding or Excluding Land
3971.0309
Disbursements and Transfers of Money
3971.0310
No Eminent Domain Power
3971.0401
Petition Required for Financing Services and Improvements with Assessments
3971.0402
Assessments
3971.0501
Tax Election Required
3971.0502
Operation and Maintenance Tax
3971.0503
Authority to Borrow Money and to Issue Bonds and Other Obligations
3971.0504
Bonds Secured by Revenue or Contract Payments
3971.0505
Bonds Secured by Ad Valorem Taxes
3971.0506
Bonds and Other Obligations for Improvement Under Agreement
3971.0507
Consent of Municipality Required
3971.0601
Applicability of Certain Tax Code Provisions
3971.0602
Election
3971.0603
Sales and Use Tax Rate
3971.0604
Notification of Rate Change
3971.0605
Use of Revenue
3971.0606
Abolition of Tax
3971.0701
Definition
3971.0702
Applicability of Certain Tax Code Provisions
3971.0703
Tax Authorized
3971.0704
Tax Rate
3971.0705
Information
3971.0901
Dissolution

Accessed:
Mar. 23, 2024

§ 3971.0602’s source at texas​.gov