Texas · Through 89th 2nd Called Legislative Session, 2025

Tex. Special District Local Laws Code § 8013.302: 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 8013.201.
(d) The ballot shall be printed to provide for voting for or against the proposition: "Authorization of a sales and use tax in the (insert name of district or name of new district created under Subchapter D) at a rate not to exceed ____ percent" (insert rate of one or more increments of one-eighth of one percent).
Added by Acts 2017, 85th Leg., R.S., Ch. 644 (H.B. 4345), Sec. 1.01, eff. June 12, 2017.

Where this section sits in the code

SPECIAL DISTRICT LOCAL LAWS CODE
TITLE 6. WATER AND WASTEWATER
SUBTITLE F. MUNICIPAL UTILITY DISTRICTS For contingent expiration of this chapter, see Section 8013.004.
CHAPTER 8013. RIO DE VIDA MUNICIPAL UTILITY DISTRICT NO. 1
SUBCHAPTER G. SALES AND USE 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 8013.201.

(d) The ballot shall be printed to provide for voting for or against the proposition: "Authorization of a sales and use tax in the (insert name of district or name of new district created under Subchapter D) at a rate not to exceed ____ percent" (insert rate of one or more increments of one-eighth of one percent).

Added by Acts 2017, 85th Leg., R.S., Ch. 644 (H.B. 4345), Sec. 1.01, eff. June 12, 2017.

Collected 2026-08-27T01:47:41Z. Source file · JSON

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