Texas Tax Code
§ 321.405 — OFFICIAL RESULTS OF ELECTION
TX § 321.405Title 3. LOCAL TAXATION · Part C. LOCAL SALES AND USE TAXES · Ch. 321. MUNICIPAL SALES AND USE TAX ACT · Art. E. TAX ELECTION PROCEDURES
Statute text
View on source(a)Within 10 days after an election in which the voters approve of the adoption, change in rate, or abolition of a tax authorized by this chapter, the governing body of the municipality shall by resolution or ordinance entered in its minutes of proceedings, declare the results of the election. A resolution or ordinance under this section must include statements showing:
(1)the date of the election;
(2)the proposition on which the vote was held;
(3)the total number of votes cast for and against the proposition; and
(4)the number of votes by which the proposition was approved.
(b)If the application of the taxes that may be imposed under this chapter is changed by the results of the election, the municipal secretary shall send to the comptroller by United States certified or registered mail a certified copy of the resolution or the ordinance along with a map of the municipality clearly showing its boundaries.
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Legislative history
Acts 2015, 84th Leg., R.S., Ch. 1246 (H.B. 157), Sec. 17, eff. September 1, 2015.