(a) Except as otherwise provided by this subchapter, an election to adopt or abolish a district’s sales and use tax or to change the rate of the tax is governed by the provisions of Subchapter E, Chapter 323, Tax Code, applicable to an election to adopt or abolish a county sales and use tax.
(b) An election is called by the adoption of a resolution by the board. The board shall call an election if a number of qualified voters of the district equal to at least five percent of the number of registered voters in the district petitions the board to call the election.

(c) At an election to adopt the tax, the ballot shall be prepared to permit voting for or against the proposition: “The adoption of a local sales and use tax in (name of district) at the rate of (proposed tax rate) percent.”
(d) At an election to abolish the tax, the ballot shall be prepared to permit voting for or against the proposition: “The abolition of the local sales and use tax in (name of district).”
(e) At an election to change the rate of the tax, the ballot shall be prepared to permit voting for or against the proposition: “The (increase or decrease, as applicable) in the rate of the local sales and use tax imposed by (name of district) from (tax rate on election date) percent to (proposed tax rate) percent.”
(f) At an election described by § 775.0751(c-1) to adopt the tax, the ballot shall be prepared to permit voting for or against the proposition: “The adoption of a local sales and use tax in (name of district) at a rate not to exceed (proposed tax rate) percent in any location in the district.”