Texas § 3916.257 ABOLITION OF TAX.

Texas Statutes

§ 3916.257 — ABOLITION OF TAX.

Texas § 3916.257

Code SDSpecial District Local Laws Code

This text of Texas § 3916.257 (ABOLITION OF TAX.) is published on Counsel Stack Legal Research, covering Texas primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

Tex. Special District Local Laws Code Code Ann. § 3916.257 (2026).

Text

Sec. 3916.257. ABOLITION OF TAX.

(a)Except as provided by Subsection (b), the board may abolish the tax imposed under this subchapter without an election.

(b)The board may not abolish the tax imposed under this subchapter if the district has outstanding debt secured by the tax, and repayment of the debt would be impaired by the abolition of the tax.

(c)If the board abolishes the tax, the board shall notify the comptroller of that action in the same manner the municipal secretary provides notice to the comptroller under Section 321.405 (b), Tax Code.

(d)If the board abolishes the tax or decreases the tax rate to zero, a new election to authorize a sales and use tax must be held under Section 3916.252 before the district may subsequently impose the tax.

(e)This section does not apply to

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Sec. 3916.257. ABOLITION OF TAX. (a) Except as provided by Subsection (b), the board may abolish the tax imposed under this subchapter without an election.
(b) The board may not abolish the tax imposed under this subchapter if the district has outstanding debt secured by the tax, and repayment of the debt would be impaired by the abolition of the tax.
(c) If the board abolishes the tax, the board shall notify the comptroller of that action in the same manner the municipal secretary provides notice to the comptroller under Section 321.405 (b), Tax Code.
(d) If the board abolishes the tax or decreases the tax rate to zero, a new election to authorize a sales and use tax must be held under Section 3916.252 before the district may subsequently impose the tax.
(e) This section does not apply to a decrease in the sales and use tax authorized under Section 3916.254 (c)(2).
SUBCHAPTER G. HOTEL OCCUPANCY TAX