Sec. 327.006. ELECTION PROCEDURE. (a) An election to adopt the tax authorized by this chapter is called by the adoption of an ordinance by the governing body of the municipality.
(b) At an election to adopt the tax, the ballot shall be prepared to permit voting for or against the proposition: "The adoption of a local sales and use tax in (name of municipality) at the rate of (insert appropriate rate) to provide revenue for maintenance and repair of municipal streets."
Added by Acts 2001, 77th Leg., ch. 464, Sec. 1, eff. June 11, 2001. Amended by Acts 2003, 78th Leg., ch. 403, Sec. 4, eff. June 20, 2003.
Amended by:
Acts 2015, 84th Leg., R.S., Ch. 1246 (H.B. 157), Sec. 19, eff. September 1, 2015.
Structure Texas Statutes
Subtitle C - Local Sales and Use Taxes
Chapter 327 - Municipal Sales and Use Tax for Street Maintenance
Section 327.002. Municipal Sales and Use Tax Act Applicable
Section 327.003. Tax Authorized
Section 327.005. Sales and Use Tax Effective Date
Section 327.006. Election Procedure