Texas § LG.326.094 - ABOLITION OF OR CHANGE IN TAX RATE

Full text of Texas The Texas Constitution § LG.326.094 — ABOLITION OF OR CHANGE IN TAX RATE, with citation guidance and answers to common questions.

§ LG.326.094. ABOLITION OF OR CHANGE IN TAX RATE

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.

Source: official Texas text · Last verified 2026-08-27

Frequently Asked Questions About Texas § LG.326.094

What does The Texas Constitution § LG.326.094 cover?

Section LG.326.094 ("ABOLITION OF OR CHANGE IN TAX RATE") is part of the The Texas Constitution, the codified statutory law of Texas. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.

How do I cite Texas § LG.326.094?

A common citation format is "The Texas Constitution § LG.326.094" (Texas). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.

Is this the official text of Texas law?

No. This page is for research and education and may not include the most recent amendments. For official current law, check the Texas official source linked on this page or consult a licensed Texas attorney.

How does Texas § LG.326.094 apply to my situation?

Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in Texas can advise on how this section applies to you. Contact your state or local bar association for a referral.

Sources & Verification

Not legal advice. Verify against the official source and consult a licensed attorney in Texas.