{"data":{"id":"us-tx/tex.-tax-code-323.401","jurisdiction":"us-tx","citation":"Tex. Tax Code § 323.401","heading":"CALLING OF ELECTION.","body":"(a) An election under this chapter is called by the adoption of an order by the commissioners court of a county.\n(b) The commissioners court may call the election by a vote of a majority of its members.\n(c) The commissioners court shall call the election if a number of qualified voters of the county equal to at least five percent of the number of registered voters in the county petitions for a vote on the question.\nAdded by Acts 1987, 70th Leg., ch. 191, Sec. 1, eff. Sept. 1, 1987.","path":["TAX CODE","TITLE 3. LOCAL TAXATION","SUBTITLE C. LOCAL SALES AND USE TAXES","CHAPTER 323. COUNTY SALES AND USE TAX ACT","SUBCHAPTER E. TAX ELECTION PROCEDURES"],"source_url":"https://statutes.capitol.texas.gov/Docs/TX/htm/TX.323.htm#323.401","current_through":"89th 2nd Called Legislative Session, 2025","vintage":"","retrieved_at":"2026-08-27T01:47:41Z","sha256":"078df5dddd5bc5567c06fb3715cdd4d321b7d7782ff34501b1bfa9cc8fae7162","source_id":"us-tx","stale":false,"prev":"us-tx/tex.-tax-code-323.312","next":"us-tx/tex.-tax-code-323.402"},"notice":"GroundRules: Original legal text. Not legal advice."}