Sec. 451.409. SALES AND USE TAX RATE INCREASE: PETITION AND ELECTION. (a) A petition to increase the rate of an authority's sales and use tax is valid only if it is submitted to the board and signed by at least 10 percent of the authority's registered voters as determined by the most recent official list of registered voters.
(b) The board shall submit a petition for an election to increase the authority's sales and use tax rate to the secretary of state.
(c) The secretary of state shall determine the validity of a petition not later than the 30th day after the date the petition is received by the secretary and shall notify the board of the result of the determination.
(d) The board shall call an election to increase the tax rate if the secretary determines that a petition is valid or if the secretary fails to act within the period required by Subsection (c).
(e) The authority shall pay the costs of determining the validity of a petition and the costs of the election.
Acts 1995, 74th Leg., ch. 165, Sec. 1, eff. Sept. 1, 1995.
Structure Texas Statutes
Subtitle K - Mass Transportation
Chapter 451 - Metropolitan Rapid Transit Authorities
Section 451.401. General Power of Taxation
Section 451.402. Voter Approval Required for Tax
Section 451.403. Authority Tax Code and Rules
Section 451.404. Sales and Use Tax
Section 451.405. Maximum Tax Rate in Authority Area
Section 451.406. Initial Sales Tax: Effective Date
Section 451.407. Rate Decrease: Sales and Use Tax
Section 451.408. Rate Increase: Sales and Use Tax
Section 451.409. Sales and Use Tax Rate Increase: Petition and Election
Section 451.410. Sales and Use Tax Increase or Decrease: Ballots
Section 451.411. Results of Election; Notice
Section 451.412. Effective Date of Tax Rate Change
Section 451.413. Tax Effective Dates After Election Contest
Section 451.414. Maximum Rate of Vehicle Emissions Tax
Section 451.416. Emissions Tax Year
Section 451.417. Emissions Tax Payments: Delinquency
Section 451.418. Collection of Emissions Taxes by County Assessor-Collector