Tex. Health and Safety Code § 285.162: TAX RATE; CHANGE IN RATE.
Where this section sits in the code
- HEALTH AND SAFETY CODE
- TITLE 4. HEALTH FACILITIES
- SUBTITLE D. HOSPITAL DISTRICTS
- CHAPTER 285. SPECIAL PROVISIONS RELATING TO HOSPITAL DISTRICTS
- SUBCHAPTER L. SALES AND USE TAX TO RAISE REVENUE FOR DISTRICTS IN SMALL COUNTIES
(a) A district may impose the tax in increments of one-eighth of one percent, with a minimum rate of one-eighth of one percent and a maximum rate of two percent.
(b) A district may increase the rate of the tax to a maximum of two percent or decrease the rate of the tax to a minimum of one-eighth of one percent if the change is approved by a majority of the voters of the district at an election called for that purpose.
Added by Acts 2001, 77th Leg., ch. 1290, Sec. 4, eff. Sept. 1, 2001.
Collected 2026-08-27T01:47:17Z. Source file · JSON