Sec. 451.408.  RATE INCREASE:  SALES AND USE TAX.  (a)  The board may order an election to increase the authority's sales and use tax rate.
(b)  The registered voters of an authority, by petition, may require an election to increase the authority's sales and use tax rate.
(c)  If the board has reduced the rate of the authority's sales and use tax without election, the board, by order, may increase the rate to a rate not in excess of the rate before the ordered decrease.
Acts 1995, 74th Leg., ch. 165, Sec. 1, eff. Sept. 1, 1995.