(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 § 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 § 3984.0602 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 § 3984.0604(c)(2).