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 Texas Statutes (Last Updated: January 4, 2014)
 LOCAL GOVERNMENT CODE
 Title 10. PARKS AND OTHER RECREATIONAL AND CULTURAL RESOURCES
 Subtitle C. PARKS AND OTHER RECREATIONAL AND CULTURAL RESOURCES PROVISIONS APPLYING TO MORE THAN ONE TYPE OF LOCAL GOVERNMENT
 Chapter 336. MULTI-JURISDICTIONAL LIBRARY DISTRICTS
 Subchapter G. TAXES

  Sec. 336.252. IMPOSITION, COMPUTATION, ADMINISTRATION, AND GOVERNANCE OF SALES TAX  

Latest version.

  • (a) A district may impose a sales and use tax.

    (b) Chapter 323, Tax Code, to the extent not inconsistent with this chapter, governs the imposition, computation, administration, and governance of the sales and use tax under this subchapter, except that Sections 323.101, 323.105, 323.404, and 323.406-323.408, Tax Code, do not apply.

    (c) Chapter 323, Tax Code, does not apply to the use and allocation of revenue under this chapter.

    (d) In applying the procedures under Chapter 323, Tax Code, to the district, the district's name shall be substituted for "the county," and "board of trustees" is substituted for "commissioners court."

Added by Acts 2005, 79th Leg., Ch. 883 , Sec. 2, eff. June 17, 2005.