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Texas Statutes (Last Updated: January 4, 2014) |
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TAX CODE |
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Title 3. LOCAL TAXATION |
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Subtitle C. LOCAL SALES AND USE TAXES |
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Chapter 321. MUNICIPAL SALES AND USE TAX ACT |
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Subchapter E. TAX ELECTION PROCEDURES |
Sec. 321.404. BALLOT WORDING
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(a) In an election to adopt the tax, the ballot shall be printed to provide for voting for or against the applicable proposition: "A one percent sales and use tax is adopted within the city" or "The adoption of an additional sales and use tax within the city at the rate of ________ of one percent to be used to reduce the property tax rate" (one-eighth, one-fourth, three-eighths, or one-half to be inserted as appropriate).
(b) In an election to repeal the tax, the ballot shall be printed to provide for voting for or against the applicable proposition: "The local sales and use tax within the city is abolished" or "The abolition of the additional sales and use tax within the city."
(c) In a municipality that does not impose a property tax, the ballot at an election to adopt the additional municipal sales and use tax shall be printed to provide for voting for or against the following proposition: "The adoption of an additional sales and use tax within the city at the rate of ________ of one percent" (one-eighth, one-fourth, three-eighths, or one-half to be inserted as appropriate).