GroundRules
Tex. Tax Code § 324.022: TAX RATE.
Where this section sits in the code
- TAX CODE
- TITLE 3. LOCAL TAXATION
- SUBTITLE C. LOCAL SALES AND USE TAXES
- CHAPTER 324. COUNTY HEALTH SERVICES SALES AND USE TAX
- SUBCHAPTER B. IMPOSITION OF TAX
(a) The tax authorized by this chapter may be imposed at the rate of one-half, five-eighths, three-fourths, seven-eighths, or one percent.
(b) The rate may be reduced in one or more increments of one-eighth of one percent to a minimum of one-half of one percent or increased in one or more increments of one-eighth of one percent to a maximum of one percent, or the tax may be abolished.
Added by Acts 1989, 71st Leg., 1st C.S., ch. 40, Sec. 7, eff. Sept. 1, 1989.
Amended by:
Acts 2005, 79th Leg., Ch. 473 (H.B. 132), Sec. 2, eff. June 17, 2005.
Collected 2026-08-27T01:47:41Z. Source file · JSON