Texas Tax Code

§ 323.404 — BALLOT WORDING

TX § 323.404Title 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)Except as provided by Subsection (b), in an election to adopt the tax, the ballot shall be printed to provide for voting for or against the proposition: "Adoption of a one-half percent county sales and use tax within the county to be used to reduce the county property tax rate."

(b)In an election in a county that includes no territory within the limits of a municipality, the ballot shall be printed to provide for voting for or against the proposition: "Adoption of a one percent county sales and use tax within the county to be used to reduce the county property tax rate."

(c)In an election to repeal the tax, the ballot shall be printed to provide for voting for or against the proposition: "Abolition of the county sales and use tax within the county."

Legislative history

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