Texas Transportation Code 54.004 – Authority to Impose Tax; Election
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(a) Notwithstanding any law or charter provision to the contrary, the governing body of a municipality may impose a tax at a rate not to exceed 10 cents on each $100 of assessed valuation of property for the maintenance and operation of a port or harbor of the municipality.
(b) The tax may be imposed only if it has been approved by a majority of the qualified voters voting at an election held for that purpose.
Terms Used In Texas Transportation Code 54.004
- Property: means real and personal property. See Texas Government Code 311.005
(c) § 41.001(a), Election Code, does not apply to the election.