Texas Special District Local Laws Code
Sec. § 8013.305
Abolition of Tax


The board may abolish the tax imposed under this subchapter without an election.


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.


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 8013.302 (Election; Adoption of Tax) before the district may subsequently impose the tax.
Added by Acts 2017, 85th Leg., R.S., Ch. 644 (H.B. 4345), Sec. 1.01, eff. June 12, 2017.
Last accessed
May. 12, 2021