Tex. Tax Code § 325.061 — ELECTION PROCEDURE

(a) An election to adopt or abolish the tax authorized by this chapter is called by the adoption of an order by the commissioners court of the county. The commissioners court may call an election on its own motion or shall call an election if a number of qualified voters of the county equal to at least five percent of the number of registered voters in the county petition the commissioners court to call the election. An election under this chapter must be held on the next uniform election date not less than 10 days after the day on which the order calling the election was passed. (b) At an election to adopt the tax, the ballot shall be prepared to permit voting for or against the proposition: "The adoption of a local sales and use tax in (name of county) at the rate of one-half percent to provide revenue for the operation of a county landfill and a criminal detention center." (c) At an election to abolish the tax, the ballot shall be prepared to permit voting for or against the proposition: "The abolition of the sales and use tax for the operation of a county landfill and a criminal detention center in (name of county)." (d) The commissioners court shall modify regular election procedures as necessary to hold an election on a day permitted under Subsection (a). Added by Acts 1995, 74th Leg., ch. 39, Sec. 1, eff. May 5, 1995. SUBCHAPTER D. USE OF TAX REVENUE