Tex. Health & Safety Code Section 285.061
Tax Authorized; Tax Rates


(a)

A hospital district that is authorized to impose ad valorem taxes may adopt a sales and use tax to lower the district’s ad valorem taxes at an election held as provided by this subchapter. A district may change the rate of the sales and use tax or abolish the sales and use tax at an election held as provided by this subchapter. Subject to the limitations provided by Subsections (c) and (d), the district may impose the tax in increments of one-eighth of one percent, with a minimum tax of one-eighth of one percent and a maximum tax of two percent.

(b)

Chapter 323 (County Sales and Use Tax Act), Tax Code, applies to the application, collection, and administration of the tax imposed under this subchapter. The comptroller may make rules for the collection and administration of this tax in the same manner as for a tax imposed under Chapter 323 (County Sales and Use Tax Act), Tax Code. Where a county and a hospital district both impose a sales and use tax, the comptroller may by rule provide for proportionate allocation of sales and use tax collections between a county and a hospital district on the basis of the period of time each tax is imposed and the relative tax rates.

(c)

A district may not adopt a tax under this subchapter or increase the rate of the tax if as a result of the adoption of the tax or the tax increase the combined rate of all sales and use taxes imposed by the district and other political subdivisions of this state having territory in the district would exceed two percent at any location in the district.

(d)

If the voters of a district approve the adoption of the tax or an increase in the tax rate at an election held on the same election date on which another political subdivision of this state adopts a sales and use tax or approves the increase in the rate of its sales and use tax and as a result the combined rate of all sales and use taxes imposed by the district and other political subdivisions of this state having territory in the district would exceed two percent at any location in the district, the election to adopt a sales and use tax or to increase the rate of the sales and use tax in the district under this subchapter has no effect.

(e)

to (h) Expired.
Added by Acts 1989, 71st Leg., 1st C.S., c. 40, Sec. 1, eff. Sept. 1, 1989. Amended by Acts 1991, 72nd Leg., ch. 658, Sec. 1, eff. June 16, 1991; Acts 1997, 75th Leg., ch. 158, Sec. 1, eff. May 20, 1997; Acts 2001, 77th Leg., ch. 1290, Sec. 2, eff. Sept. 1, 2001.

Source: Section 285.061 — Tax Authorized; Tax Rates, https://statutes.­capitol.­texas.­gov/Docs/HS/htm/HS.­285.­htm#285.­061 (accessed Mar. 23, 2024).

285.001
Definition
285.002
Applicability of Subchapter
285.003
Authority to Make Revenue Anticipation Agreement
285.004
Terms
285.005
Refunding Prohibited
285.006
Security
285.007
Limitation on Use of Proceeds
285.008
Bonds
285.009
Taxes to Secure Bonds
285.021
Definitions
285.022
Authority to Construct, Improve, Operate, and Lease Parking Station
285.023
Authority to Issue Revenue Bonds
285.024
Form and Execution of Bonds
285.025
Terms
285.026
Approval and Registration of Bonds
285.027
Other Bonds
285.028
Use of Proceeds
285.029
Change for District Services
285.030
Procedures for Station Operation
285.041
Appointment of Tax Assessor and Collector
285.051
Authority of Governing Body
285.052
Petition
285.061
Tax Authorized
285.062
Tax Election Procedures
285.063
Effective Date of Tax or Tax Change
285.064
Use of Tax Revenue
285.071
Definition
285.072
Liability of a Hospital District Management Contractor
285.081
Optional Four-year Terms
285.082
Optional Three-year Terms
285.083
Resignation of Term
285.091
Hospital District Contracts, Collaborations, and Joint Ventures
285.101
Facilities or Services for Elderly or Disabled
285.131
Write-in Voting in Election for Board Members
285.151
Assets Transferred on Dissolution
285.161
Tax Authorized
285.162
Tax Rate
285.163
Tax Election Procedures
285.164
Election in Other Taxing Authority
285.165
Use of Tax
285.166
Effective Date
285.167
County Sales and Use Tax Act Applicable
285.201
Provision of Medical and Hospital Care
285.202
Use of Tax Revenue for Abortions
285.231
Election to Increase Maximum Tax Rate
285.301
Establishment of Nonprofit Corporation
285.302
Compliance by Nonprofit Corporation with Certain Laws
285.901
Disposition of Salvage and Surplus Property

Accessed:
Mar. 23, 2024

§ 285.061’s source at texas​.gov