78th Texas Legislature, Regular Session, House Bill 164, Chapter 403 Page: 2 of 4
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H.B. No. 164
1 Sec. 327.004. TAX RATE. The [-rat of the] tax authorized by
2 this chapter may be imposed at the rate of one-eighth of one percent
3 or [s] one-fourth of one percent.
4 SECTION 3. Section 327.005(a), Tax Code, is amended to read
5 as follows:
6 (a) The adoption of the tax or the change in the rate of the
7 tax takes effect on the first day of the first calendar quarter
8 occurring after the expiration of the first complete calendar
9 quarter occurring after the date on which the comptroller receives
10 notice of the results of the election.
11 SECTION 4. Section 327.006(b), Tax Code, is amended to read
12 as follows:
13 (b) At an election to adopt the tax, the ballot shall be
14 prepared to permit voting for or against the proposition: "The
15 adoption of a local sales and use tax in (name of municipality) at
16 the rate of (insert one-eighth of one percent or one-fourth of one
17 percent) [an-f t of tC ..c -en..t ff. . to A 6-1 provide revenue for
18 maintenance and repair of municipal streets."
19 SECTION 5. Chapter 327, Tax Code, is amended by adding
20 Section 327.0065 to read as follows:
21 Sec. 327.0065. RATE CHANGE. (a) A municipality that has
22 adopted a sales and use tax under this chapter at a rate of
23 one-fourth of one percent may by ordinance decrease the rate of the
24 tax to one-eighth of one percent.
25 (b) A municipality that has adopted a sales and use tax
26 under this chapter at a rate of one-eighth of one percent may by
27 ordinance increase the rate of the tax to one-fourth of one percent2
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Texas. Legislature. House of Representatives. 78th Texas Legislature, Regular Session, House Bill 164, Chapter 403, legislative document, June 20, 2003; [Austin, Texas]. (https://texashistory.unt.edu/ark:/67531/metapth158221/m1/2/: accessed March 18, 2024), University of North Texas Libraries, The Portal to Texas History, https://texashistory.unt.edu; crediting UNT Libraries Government Documents Department.