Texas Tax Code 321.401 – Calling of Election
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(a) An election under this chapter is called by the adoption of an ordinance by the governing body of a municipality.
(b) The governing body may call the election by a vote of a majority of its members.
Terms Used In Texas Tax Code 321.401
- Municipality: includes any incorporated city, town, or village. See Texas Tax Code 321.002
(c) The governing body shall call the election if a number of qualified voters of the municipality equal to at least 20 percent of the number of votes cast in the most recent regular municipal election petitions the governing body for a vote on the question.
(d) The governing body of any municipality that has not adopted the additional sales and use tax shall, on petition of qualified voters of the municipality equal in number to at least five percent of the number of voters registered in the municipality, provide by ordinance for the calling and holding of an election on the question of adopting the additional sales and use tax.
(e) The governing body of any municipality that has adopted the additional sales and use tax shall, on petition of qualified voters of the municipality equal in number to at least five percent of the number of voters registered in the municipality, provide by ordinance for the calling and holding of an election on the question of increasing, reducing, or repealing the additional sales and use tax.