(a) The total amount of revenue anticipation notes issued by the county under this subchapter may not exceed 50 percent of the amount of taxes levied by the county for the year in which the notes are issued.
(b) For purposes of Subsection (a), the total amount of revenue anticipation notes includes the:
(1) principal of the notes;
(2) interest to be paid on the notes; and
(3) cost of issuance of the notes.