Sec. 326.094.  ABOLITION OF OR CHANGE IN TAX RATE.  (a)  The board by order may decrease or abolish the local sales and use tax rate or may call an election to increase, decrease, or abolish the local sales and use tax rate.
(b)  At the election, the ballots shall be printed to permit voting for or against the proposition:  "The increase (decrease) in the local sales and use tax rate of (name of district) to (percentage) to be used for the purposes of the district" or "The abolition of the district sales and use tax."  The increase or decrease in the tax rate is effective if it is approved by a majority of the votes cast.  In calling and holding the election, the board shall use the procedure for the confirmation and tax election set forth in this chapter.
Added by Acts 1997, 75th Leg., ch. 1204, Sec. 1, eff. Sept. 1, 1997.