Tex. Health & Safety Code § 286.174 · Subchapter I. SALES AND USE TAXES FOR DISTRICTS IN SMALL COUNTIES
TAX RATE; CHANGE IN RATE.
Text — Current through the 89th 2nd Called Legislative Session, 2025
(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) Subject to Section 286.172, 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.
Notes and commentary — not statutory text
History
Added by Acts 2001, 77th Leg., ch. 1290, Sec. 14, eff. Sept. 1, 2001.
Source of truth
- Edition
- Current through the 89th 2nd Called Legislative Session, 2025
- Official file
- https://statutes.capitol.texas.gov/Docs/HS/htm/HS.286.htm
- Text hash
- sha256 75835c908048dc54ef3415f2b37c305dd53b2c4bf96c515918c004f13b5d829b
- Composed by
- compose_tx.py 2026-10-05: the Legislative Council's chapter files read in document order; verify_tx.py's independent reading (lxml DOM walk) agrees character for character
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