Texas Tax Code 321.405 – Official Results of Election
(a) Within 10 days after an election in which the voters approve of the adoption, change in rate, or abolition of a tax authorized by this chapter, the governing body of the municipality shall by resolution or ordinance entered in its minutes of proceedings, declare the results of the election. A resolution or ordinance under this section must include statements showing:
(1) the date of the election;
(2) the proposition on which the vote was held;
(3) the total number of votes cast for and against the proposition; and
(4) the number of votes by which the proposition was approved.
(b) If the application of the taxes that may be imposed under this chapter is changed by the results of the election, the municipal secretary shall send to the comptroller by United States certified or registered mail a certified copy of the resolution or the ordinance along with a map of the municipality clearly showing its boundaries.
Terms Used In Texas Tax Code 321.405
- Additional municipal sales and use tax: means only the additional tax authorized by Section Texas Tax Code 321.002
- Comptroller: means the Comptroller of Public Accounts of the State of Texas. See Texas Tax Code 1.04
- Municipality: includes any incorporated city, town, or village. See Texas Tax Code 321.002
- United States: includes a department, bureau, or other agency of the United States of America. See Texas Government Code 311.005
(c) Not later than the 30th day after the date the comptroller receives a certified copy of an ordinance or resolution showing the adoption of the additional municipal sales and use tax, the comptroller shall notify the municipal secretary that he is prepared for the administration of the tax.