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Texas Statutes (Last Updated: January 4, 2014) |
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LOCAL GOVERNMENT CODE |
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Title 10. PARKS AND OTHER RECREATIONAL AND CULTURAL RESOURCES |
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Subtitle C. PARKS AND OTHER RECREATIONAL AND CULTURAL RESOURCES PROVISIONS APPLYING TO MORE THAN ONE TYPE OF LOCAL GOVERNMENT |
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Chapter 334. SPORTS AND COMMUNITY VENUES |
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Subchapter D. SALES AND USE TAX |
Sec. 334.084. RATE INCREASE
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(a) A municipality or county that has adopted a sales and use tax under this subchapter at a rate of less than one-half of one percent may by ordinance or order increase the rate of the tax if the increase is approved by a majority of the registered voters of that municipality or county voting at an election called and held for that purpose.
(b) The tax may be increased under Subsection (a) in one or more increments of one-eighth of one percent to a maximum of one-half of one percent.
(c) The ballot for an election to increase the tax shall be printed to permit voting for or against the proposition: "The adoption of a sales and use tax for the purpose of financing _______ (insert description of venue project) at the rate of _______ of one percent (insert one-fourth, three-eighths, or one-half, as appropriate)."