Sec. 286.172. LIMITATION ON COMBINED TAX RATE; EFFECT ON ELECTIONS. An election to create a hospital district and to authorize the imposition of a sales and use tax under this subchapter, or an election to change the tax rate under Section 286.174, has no effect if as a result of the adoption of the sales and use tax or the change in the rate 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. 14, eff. Sept. 1, 2001.
Structure Texas Statutes
Subtitle D - Hospital Districts
Chapter 286 - Hospital Districts Created by Voter Approval
Subchapter I. Sales and Use Taxes for Districts in Small Counties
Section 286.171. Tax Authorized
Section 286.172. Limitation on Combined Tax Rate; Effect on Elections
Section 286.173. Election in Other Taxing Authority
Section 286.174. Tax Rate; Change in Rate