Tex. Loc. Gov't Code § 326.021
Current with legislation from the 2023 Regular and Special Sessions signed by the Governor as of November 21, 2023.
A district may be created and a sales and use tax may be authorized only if the creation is confirmed and the tax is approved by a majority of the qualified voters of the district voting at an election held for that purpose.
Tex. Loc. Gov't. Code § 326.021