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Current as of January 01, 2024 | Updated by Findlaw Staff
(a) A district that has adopted a sales and use tax under this subchapter may by order and subject to Section 377.101(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).”
Cite this article: FindLaw.com - Texas Local Government Code - LOC GOV'T § 377.104. Repeal or Rate Change - last updated January 01, 2024 | https://codes.findlaw.com/tx/local-government-code/loc-gov-t-sect-377-104/
FindLaw Codes may not reflect the most recent version of the law in your jurisdiction. Please verify the status of the code you are researching with the state legislature before relying on it for your legal needs.
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