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Texas Statutes (Last Updated: January 4, 2014) |
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HEALTH AND SAFETY CODE |
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Title 4. HEALTH FACILITIES |
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Subtitle D. HOSPITAL DISTRICTS |
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Chapter 285. SPECIAL PROVISIONS RELATING TO HOSPITAL DISTRICTS |
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Subchapter L. SALES AND USE TAX TO RAISE REVENUE FOR DISTRICTS IN SMALL COUNTIES |
Sec. 285.164. ELECTION IN OTHER TAXING AUTHORITY
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(a) In this section, "taxing authority" means any entity authorized to impose a local sales and use tax.
(b) If a district or proposed district is included within the boundaries of another taxing authority and the adoption or increase of the tax under this subchapter would result in a combined tax rate by the district and other political subdivisions of this state of more than two percent at any location in the district, an election to approve or increase the tax under this subchapter has no effect unless:
(1) one or more of the other taxing authorities holds an election in accordance with the law governing that authority on the same date as the election under this chapter to reduce the tax rate of that authority to a rate that will result in a combined tax rate by the district and other political subdivisions of not more than two percent at any location in the district; and
(2) the combined tax rate is reduced to not more than two percent as a result of that election.
(c) This section does not permit a taxing authority to impose taxes at differential tax rates within the territory of the authority.