GroundRules
Tex. Special District Local Laws Code § 8013.305: ABOLITION OF TAX.
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 board may abolish the tax imposed under this subchapter without an election.
(b) 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(b), Tax Code.
(c) 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 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.
Collected 2026-08-27T01:47:41Z. Source file · JSON