Texas Statutes (Last Updated: January 4, 2014) |
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 |
Sec. 324.022. TAX RATE
Latest version.
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(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 , Sec. 2, eff. June 17, 2005.