Tax Code › Title 3 › Chapter 321 › Subchapter E

Texas Tax Code § 321.403

Time of Election

Municipal Sales and Use Tax Act · Tax Election Procedures

(a) An election under this chapter to adopt the tax authorized under Section 321.101(a) must be held on the first succeeding uniform election date for which sufficient time elapses for the holding of an election.

(b) An election on the approval of the additional sales and use tax must be held on the next succeeding uniform election date not less than 30 days after the passage of the ordinance calling the election.

Official text of the Texas Tax Code as published by the Texas Legislative Council.

Official source
Legislative history

Added by Acts 1987, 70th Leg., ch. 191, Sec. 1, eff. Sept. 1, 1987.

This section refers to

§ 321.101