Sec. 505.2565. LIMITATION ON DURATION OF TAX. (a) At an election held under Section 505.251, the authorizing municipality may also allow the voters to vote on a ballot proposition to limit the period for imposition of a sales and use tax.
(b) An authorizing municipality that has imposed a tax for a limited time under this section may extend the period of the tax's imposition or reimpose the tax only if the extension or reimposition is approved by a majority of the voters of the municipality voting at an election held for that purpose in the same manner as an election held under Section 504.257.
Added by Acts 2009, 81st Leg., R.S., Ch. 87 (S.B. 1969), Sec. 15.016(a), eff. September 1, 2009.
Structure Texas Statutes
Title 12 - Planning and Development
Chapter 505 - Type B Corporations
Subchapter F. Sales and Use Tax
Section 505.251. Tax Authorized
Section 505.254. Specification of Tax Rate on Ballot
Section 505.255. Adoption of Tax at Election to Reduce or Abolish Tax for Type a Corporation
Section 505.256. Applicability of Tax Code
Section 505.2565. Limitation on Duration of Tax
Section 505.2566. Election to Reduce or Increase Tax Rate
Section 505.257. Reduction of Tax Within Regional Transportation Authority
Section 505.2575. Limited Sales and Use Tax for Specific Project
Section 505.258. Cessation of Collection of Taxes
Section 505.259. Election Requirement for Certain Municipalities