(a) If authorized by a majority vote of the port authority voters voting at an election held in the manner provided for a bond election under Subchapter F, Chapter 62, Water Code, the Commissioners Court of Calhoun County may:
(1) impose maintenance taxes; or
(2) issue tax bonds and impose taxes to pay for the bonds.
(b) The commissioners court shall impose the tax for:
(1) the maintenance of the port authority and its property, including facilities; and
(2) the payment of the principal of and interest on all bonds or other indebtedness issued by the port authority.

(c) The maximum tax rate for both maintenance and indebtedness purposes may not exceed a total of 15 cents on each $100 of taxable property in the port authority.
(d) The Calhoun County tax assessor-collector shall assess and collect taxes imposed under this section.