Texas Local Government Code - LOC GOV'T § 382.156. Sales and Use Tax

(a) A commissioners court may authorize a district to impose a sales and use tax in increments of one-eighth of one percent up to a rate of two percent.

(b) Except as otherwise provided in this chapter, a sales and use tax must be imposed in accordance with Chapter 383, Local Government Code, or Chapter 323, Tax Code.

(c) The ballot for a sales tax election shall be printed to provide for voting for or against the proposition: “A sales and use tax at a rate not to exceed ___ [insert percentage rate] in the ___ [insert name of district]” or “The adoption of a ___ [insert percentage rate] sales and use tax in the ___ [insert name of district].”

(d) A tax authorized at an election held under this section may be imposed at a rate less than or equal to the rate printed in the ballot proposition.