Tex. Health & Safety Code Section 285.161
Tax Authorized

(a)

A majority of voters in a hospital district created under general or special law of which all or a majority of the territory is located in a county or counties each with a population of 75,000 or less may impose a sales and use tax to raise revenue if the imposition is authorized at an election under this subchapter.

(b)

A district may not adopt a tax under this subchapter or increase the rate of the tax if as a result of the adoption or 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.
Added by Acts 2001, 77th Leg., ch. 1290, Sec. 4, eff. Sept. 1, 2001.

Source: Section 285.161 — Tax Authorized, https://statutes.­capitol.­texas.­gov/Docs/HS/htm/HS.­285.­htm#285.­161 (accessed Jun. 5, 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
Green check means up to date. Up to date

Accessed:
Jun. 5, 2024

§ 285.161’s source at texas​.gov