(a) If authorized by a majority of the district voters voting at an election under § 3979.0501, the district may impose an operation and maintenance tax on taxable property in the district in the manner provided by § 49.107, Water Code, for any district purpose, including to:
(1) maintain and operate the district;
(2) construct or acquire improvements; or
(3) provide a service.
(b) The board shall determine the operation and maintenance tax rate. The rate may not exceed the rate approved at the election.