Sec. 1085.303. SALES TAX  


Latest version.
  • (a) If the district adopts the tax under Section 1085.302, a tax is imposed on the receipts from the sale at retail of taxable items in the district.

    (b) The rate of the tax imposed under Subsection (a) is one-half of one percent.

Added by Acts 2009, 81st Leg., R.S., Ch. 1139 , Sec. 1.01, eff. April 1, 2011.