What process have Texas cities used to limit the sale of beer and wine, to decide whether to freeze property taxes for seniors and people with disabilities, to increase the minimum wage, and to decide whether to place a cap on property tax rates? a. Referendum b. Mandate c. Recall d. Constitutional amendment e. Initiative

The process which the Texas cities have used is

E. Initiative

Explanation:

Alcoholic beverages

A county may charge its own fee for a state-issued permit to sell

alcoholic beverages in the county in an amount no greater than half

of what the state charges

Texas requires appraisal of property every three years at its fair

market value unless another system of valuation is specified. All

property is assessed at 100% of its appraised value for taxation. Each

year, a county may propose two property tax rates on the assessed

value under its jurisdiction that must be approved separately, one of

which is for debt service and the other of which is for funding normal

operations. Together they form a single county rate that may not

exceed the lower of the effective tax rate or the rollback tax rate,

unless the county first holds public hearings. The effective tax rate

is the rate needed to produce the amount of levy from the prior year.

The rollback tax rate is specifically designed to prevent property tax

rate limitations from precluding a county from servicing its debts.

Counties do not have the authority to levy franchise taxes or fees.

Alcohol

Each county receives about a tenth of the revenues collected

outside the incorporated limits of a municipality from a 14% state tax

on mixed beverages.

Motor fuel

Each county receives a portion of the revenues from a state tax

on gasoline. The revenues are channeled to counties through the

County and Road District Highway Fund in proportion to their area,

rural population, and total mileage of lateral roads. A county may

use its portion for the construction and maintenance of lateral roads

or the acquisition of rights-of-way for lateral roads, farm-to-market.

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