Texas Tax Code

§ 323.401 — CALLING OF ELECTION

TX § 323.401Title 3. LOCAL TAXATION · Part C. LOCAL SALES AND USE TAXES · Ch. 323. COUNTY SALES AND USE TAX ACT · Art. E. TAX ELECTION PROCEDURES

Statute text

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(a)An election under this chapter is called by the adoption of an order by the commissioners court of a county.

(b)The commissioners court may call the election by a vote of a majority of its members.

(c)The commissioners court shall call the election if a number of qualified voters of the county equal to at least five percent of the number of registered voters in the county petitions for a vote on the question.

Legislative history

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