{"data":{"id":"us-tx/tex.-local-government-code-504.261","jurisdiction":"us-tx","citation":"Tex. Local Government Code § 504.261","heading":"CONCURRENT ELECTION WITH ELECTION UNDER TAX CODE.","body":"(a) At an election to adopt, reduce, increase, or abolish the sales and use tax under this chapter, the authorizing municipality may also allow voters to vote on the same ballot on a proposition to impose, reduce, increase, or abolish the additional sales and use tax imposed under Section 321.101(b), Tax Code, if the municipality is authorized by Chapter 321, Tax Code, to impose, reduce, increase, or abolish the additional sales and use tax. Except as provided by Subsection (b), the municipality must follow the procedures of Chapter 321, Tax Code, in relation to the imposition, reduction, increase, or abolishment of the additional sales and use tax imposed under Section 321.101(b), Tax Code.\n(b) In an election to impose, reduce, increase, or abolish the tax under this chapter and the additional sales and use tax, the ballot shall be printed to provide for voting for or against the proposition: \"The adoption of a sales and use tax within the municipality for the promotion and development of new and expanded business enterprises at the rate of __________ percent (insert appropriate rate) and the adoption of an additional sales and use tax within the municipality at the rate of __________ percent to be used to reduce the property tax rate\" (insert appropriate rate).\nAdded by Acts 2007, 80th Leg., R.S., Ch. 885 (H.B. 2278), Sec. 3.01, eff. April 1, 2009.\nAmended by:\nActs 2015, 84th Leg., R.S., Ch. 1246 (H.B. 157), Sec. 8, eff. September 1, 2015.","path":["LOCAL GOVERNMENT CODE","TITLE 12. PLANNING AND DEVELOPMENT","SUBTITLE C1. ADDITIONAL PLANNING AND DEVELOPMENT PROVISIONS APPLYING TO MORE THAN ONE TYPE OF LOCAL GOVERNMENT","CHAPTER 504. TYPE A CORPORATIONS","SUBCHAPTER F. SALES AND USE TAX"],"source_url":"https://statutes.capitol.texas.gov/Docs/LG/htm/LG.504.htm#504.261","current_through":"89th 2nd Called Legislative Session, 2025","vintage":"","retrieved_at":"2026-08-27T01:47:27Z","sha256":"56dcde7eb67ebacc14eac6f495f2540d334de3136614e990f0c446849664ca8f","source_id":"us-tx","stale":false,"prev":"us-tx/tex.-local-government-code-504.260","next":"us-tx/tex.-local-government-code-504.262"},"notice":"GroundRules: Original legal text. Not legal advice."}