{"data":{"id":"us-tx/tex.-tax-code-324.022","jurisdiction":"us-tx","citation":"Tex. Tax Code § 324.022","heading":"TAX RATE.","body":"(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.\n(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.\nAdded by Acts 1989, 71st Leg., 1st C.S., ch. 40, Sec. 7, eff. Sept. 1, 1989.\nAmended by:\nActs 2005, 79th Leg., Ch. 473 (H.B. 132), Sec. 2, eff. June 17, 2005.","path":["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"],"source_url":"https://statutes.capitol.texas.gov/Docs/TX/htm/TX.324.htm#324.022","current_through":"89th 2nd Called Legislative Session, 2025","vintage":"","retrieved_at":"2026-08-27T01:47:41Z","sha256":"921ae52c3872589988c5896a00570652e04fd8832760cf1dd6613edfdfc32da7","source_id":"us-tx","stale":false,"prev":"us-tx/tex.-tax-code-324.021","next":"us-tx/tex.-tax-code-324.023"},"notice":"GroundRules: Original legal text. Not legal advice."}