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Statutes > Texas > Tax-code > Title-3-local-taxation > Chapter-324-county-health-services-sales-and-use-tax

TAX CODE

TITLE 3. LOCAL TAXATION

SUBTITLE C. LOCAL SALES AND USE TAXES

CHAPTER 324. COUNTY HEALTH SERVICES SALES AND USE TAX

SUBCHAPTER A. GENERAL PROVISIONS

Sec. 324.001. COUNTY SALES AND USE TAX ACT APPLICABLE. Except

to the extent that a provision of this chapter applies, Chapter

323 applies to the tax authorized by this chapter in the same

manner as that chapter applies to the tax authorized by that

chapter.

Added by Acts 1989, 71st Leg., 1st C.S., ch. 40, Sec. 7, eff.

Sept. 1, 1989.

SUBCHAPTER B. IMPOSITION OF TAX

Sec. 324.021. TAX AUTHORIZED. (a) A county having a population

of 50,000 or less may adopt, increase, decrease, or abolish the

sales and use tax authorized by this chapter at an election held

in the county.

(b) A county may not adopt or increase a tax under this chapter

if as a result of the adoption of or increase in the tax the

combined rate of all sales and use taxes imposed by the county

and other political subdivisions of this state having territory

in the county would exceed two percent at any location in the

county.

(c) If the voters of a county approve the adoption of or the

increase in the tax at an election held on the same election date

on which another political subdivision 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 county and other political subdivisions of this state

having territory in the county would exceed two percent at any

location in the county, the election to adopt a sales and use tax

under this chapter or increase the tax has no effect.

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. 1, eff. June 17, 2005.

Sec. 324.022. TAX RATE. (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.

Sec. 324.023. SALES AND USE TAX EFFECTIVE DATE. (a) The

adoption, increase, decrease, or abolition of the tax takes

effect on the first day of the first calendar quarter occurring

after the expiration of the first complete calendar quarter

occurring after the date on which the comptroller receives a

notice of the results of the election.

(b) If the comptroller determines that an effective date

provided by Subsection (a) will occur before the comptroller can

reasonably take the action required to begin collecting the tax

or to implement the increase, decrease, or abolition of the tax,

the effective date may be extended by the comptroller until the

first day of the next succeeding calendar quarter.

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. 3, eff. June 17, 2005.

SUBCHAPTER C. TAX ELECTION PROCEDURES

Sec. 324.061. ELECTION PROCEDURE. (a) An election to adopt,

increase, decrease, or abolish the tax authorized by this chapter

is called by the adoption of an order by the commissioners court

of the county. The commissioners court shall call an election if

a number of qualified voters of the county equal to at least five

percent of the number of registered voters in the county

petitions the commissioners court to call the election.

(b) At an election to adopt the tax, the ballot shall be

prepared to permit voting for or against the proposition: "The

adoption of a local sales and use tax in (name of county) at the

rate of _________ (one-half, five-eighths, three-fourths,

seven-eighths, or one, to be inserted as appropriate) percent to

provide revenue for health services in the county."

(b-1) At an election to increase or decrease the tax, the ballot

shall be prepared to permit voting for or against the

proposition: "The (increase or decrease) of the local sales and

use tax in (name of county) to the rate of _________ (one-half,

five-eighths, three-fourths, seven-eighths, or one, to be

inserted as appropriate) percent to provide revenue for health

services in the county."

(c) At an election to abolish the tax, the ballot shall be

prepared to permit voting for or against the proposition: "The

abolition of the local health services sales and use tax in (name

of county)."

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. 4, eff. June 17, 2005.

SUBCHAPTER D. USE OF TAX REVENUE

Sec. 324.081. USE OF TAX REVENUE. Revenue from the tax imposed

under this chapter may be used only to provide health services in

the county. The county imposing the tax may allocate all or part

of that revenue to:

(1) a county hospital authority or a hospital district having

the same boundaries as the county; or

(2) a public health district in which the county participates.

Added by Acts 1989, 71st Leg., 1st C.S., ch. 40, Sec. 7, eff.

Sept. 1, 1989.

State Codes and Statutes

Statutes > Texas > Tax-code > Title-3-local-taxation > Chapter-324-county-health-services-sales-and-use-tax

TAX CODE

TITLE 3. LOCAL TAXATION

SUBTITLE C. LOCAL SALES AND USE TAXES

CHAPTER 324. COUNTY HEALTH SERVICES SALES AND USE TAX

SUBCHAPTER A. GENERAL PROVISIONS

Sec. 324.001. COUNTY SALES AND USE TAX ACT APPLICABLE. Except

to the extent that a provision of this chapter applies, Chapter

323 applies to the tax authorized by this chapter in the same

manner as that chapter applies to the tax authorized by that

chapter.

Added by Acts 1989, 71st Leg., 1st C.S., ch. 40, Sec. 7, eff.

Sept. 1, 1989.

SUBCHAPTER B. IMPOSITION OF TAX

Sec. 324.021. TAX AUTHORIZED. (a) A county having a population

of 50,000 or less may adopt, increase, decrease, or abolish the

sales and use tax authorized by this chapter at an election held

in the county.

(b) A county may not adopt or increase a tax under this chapter

if as a result of the adoption of or increase in the tax the

combined rate of all sales and use taxes imposed by the county

and other political subdivisions of this state having territory

in the county would exceed two percent at any location in the

county.

(c) If the voters of a county approve the adoption of or the

increase in the tax at an election held on the same election date

on which another political subdivision 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 county and other political subdivisions of this state

having territory in the county would exceed two percent at any

location in the county, the election to adopt a sales and use tax

under this chapter or increase the tax has no effect.

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. 1, eff. June 17, 2005.

Sec. 324.022. TAX RATE. (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.

Sec. 324.023. SALES AND USE TAX EFFECTIVE DATE. (a) The

adoption, increase, decrease, or abolition of the tax takes

effect on the first day of the first calendar quarter occurring

after the expiration of the first complete calendar quarter

occurring after the date on which the comptroller receives a

notice of the results of the election.

(b) If the comptroller determines that an effective date

provided by Subsection (a) will occur before the comptroller can

reasonably take the action required to begin collecting the tax

or to implement the increase, decrease, or abolition of the tax,

the effective date may be extended by the comptroller until the

first day of the next succeeding calendar quarter.

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. 3, eff. June 17, 2005.

SUBCHAPTER C. TAX ELECTION PROCEDURES

Sec. 324.061. ELECTION PROCEDURE. (a) An election to adopt,

increase, decrease, or abolish the tax authorized by this chapter

is called by the adoption of an order by the commissioners court

of the county. The commissioners court shall call an election if

a number of qualified voters of the county equal to at least five

percent of the number of registered voters in the county

petitions the commissioners court to call the election.

(b) At an election to adopt the tax, the ballot shall be

prepared to permit voting for or against the proposition: "The

adoption of a local sales and use tax in (name of county) at the

rate of _________ (one-half, five-eighths, three-fourths,

seven-eighths, or one, to be inserted as appropriate) percent to

provide revenue for health services in the county."

(b-1) At an election to increase or decrease the tax, the ballot

shall be prepared to permit voting for or against the

proposition: "The (increase or decrease) of the local sales and

use tax in (name of county) to the rate of _________ (one-half,

five-eighths, three-fourths, seven-eighths, or one, to be

inserted as appropriate) percent to provide revenue for health

services in the county."

(c) At an election to abolish the tax, the ballot shall be

prepared to permit voting for or against the proposition: "The

abolition of the local health services sales and use tax in (name

of county)."

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. 4, eff. June 17, 2005.

SUBCHAPTER D. USE OF TAX REVENUE

Sec. 324.081. USE OF TAX REVENUE. Revenue from the tax imposed

under this chapter may be used only to provide health services in

the county. The county imposing the tax may allocate all or part

of that revenue to:

(1) a county hospital authority or a hospital district having

the same boundaries as the county; or

(2) a public health district in which the county participates.

Added by Acts 1989, 71st Leg., 1st C.S., ch. 40, Sec. 7, eff.

Sept. 1, 1989.


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State Codes and Statutes

Statutes > Texas > Tax-code > Title-3-local-taxation > Chapter-324-county-health-services-sales-and-use-tax

TAX CODE

TITLE 3. LOCAL TAXATION

SUBTITLE C. LOCAL SALES AND USE TAXES

CHAPTER 324. COUNTY HEALTH SERVICES SALES AND USE TAX

SUBCHAPTER A. GENERAL PROVISIONS

Sec. 324.001. COUNTY SALES AND USE TAX ACT APPLICABLE. Except

to the extent that a provision of this chapter applies, Chapter

323 applies to the tax authorized by this chapter in the same

manner as that chapter applies to the tax authorized by that

chapter.

Added by Acts 1989, 71st Leg., 1st C.S., ch. 40, Sec. 7, eff.

Sept. 1, 1989.

SUBCHAPTER B. IMPOSITION OF TAX

Sec. 324.021. TAX AUTHORIZED. (a) A county having a population

of 50,000 or less may adopt, increase, decrease, or abolish the

sales and use tax authorized by this chapter at an election held

in the county.

(b) A county may not adopt or increase a tax under this chapter

if as a result of the adoption of or increase in the tax the

combined rate of all sales and use taxes imposed by the county

and other political subdivisions of this state having territory

in the county would exceed two percent at any location in the

county.

(c) If the voters of a county approve the adoption of or the

increase in the tax at an election held on the same election date

on which another political subdivision 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 county and other political subdivisions of this state

having territory in the county would exceed two percent at any

location in the county, the election to adopt a sales and use tax

under this chapter or increase the tax has no effect.

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. 1, eff. June 17, 2005.

Sec. 324.022. TAX RATE. (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.

Sec. 324.023. SALES AND USE TAX EFFECTIVE DATE. (a) The

adoption, increase, decrease, or abolition of the tax takes

effect on the first day of the first calendar quarter occurring

after the expiration of the first complete calendar quarter

occurring after the date on which the comptroller receives a

notice of the results of the election.

(b) If the comptroller determines that an effective date

provided by Subsection (a) will occur before the comptroller can

reasonably take the action required to begin collecting the tax

or to implement the increase, decrease, or abolition of the tax,

the effective date may be extended by the comptroller until the

first day of the next succeeding calendar quarter.

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. 3, eff. June 17, 2005.

SUBCHAPTER C. TAX ELECTION PROCEDURES

Sec. 324.061. ELECTION PROCEDURE. (a) An election to adopt,

increase, decrease, or abolish the tax authorized by this chapter

is called by the adoption of an order by the commissioners court

of the county. The commissioners court shall call an election if

a number of qualified voters of the county equal to at least five

percent of the number of registered voters in the county

petitions the commissioners court to call the election.

(b) At an election to adopt the tax, the ballot shall be

prepared to permit voting for or against the proposition: "The

adoption of a local sales and use tax in (name of county) at the

rate of _________ (one-half, five-eighths, three-fourths,

seven-eighths, or one, to be inserted as appropriate) percent to

provide revenue for health services in the county."

(b-1) At an election to increase or decrease the tax, the ballot

shall be prepared to permit voting for or against the

proposition: "The (increase or decrease) of the local sales and

use tax in (name of county) to the rate of _________ (one-half,

five-eighths, three-fourths, seven-eighths, or one, to be

inserted as appropriate) percent to provide revenue for health

services in the county."

(c) At an election to abolish the tax, the ballot shall be

prepared to permit voting for or against the proposition: "The

abolition of the local health services sales and use tax in (name

of county)."

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. 4, eff. June 17, 2005.

SUBCHAPTER D. USE OF TAX REVENUE

Sec. 324.081. USE OF TAX REVENUE. Revenue from the tax imposed

under this chapter may be used only to provide health services in

the county. The county imposing the tax may allocate all or part

of that revenue to:

(1) a county hospital authority or a hospital district having

the same boundaries as the county; or

(2) a public health district in which the county participates.

Added by Acts 1989, 71st Leg., 1st C.S., ch. 40, Sec. 7, eff.

Sept. 1, 1989.


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