- (a) A district that has adopted a sales and use tax under this chapter may, by order and subject to Section 387.007(b), change the rate of the tax or repeal the tax if the change or repeal is approved by a majority of the votes received in the district at an election 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 change of a sales and use tax for the ____ County Assistance District (insert name of district) from the rate of ____ of one percent (insert one-fourth, three-eighths, or one-half, as appropriate) to 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 the __________ County Assistance District (insert name of district)."
Added by Acts 1999, 76th Leg., ch. 1283, Sec. 1, eff. June 18, 1999. Renumbered from Local Government Code Sec. 384.010 and amended by Acts 2003, 78th Leg., ch. 1275, Sec. 2(110), 3(37), eff. Sept. 1, 2003.
Acts 2011, 82nd Leg., R.S., Ch. 396 (S.B. 520), Sec. 6, eff. June 17, 2011.
Acts 2011, 82nd Leg., R.S., Ch. 396 (S.B. 520), Sec. 8, eff. June 17, 2011.