(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.
Tex. Spec. Dist. Local Laws Code § 1085.303
SALES TAX
Added by Acts 2009, 81st Leg., R.S., Ch. 1139 (H.B. 2619), Sec. 1.01, eff
Official source: Texas Constitution and Statutes. Reproduced from public-domain Texas statutes; confirm against the official source for the current text. Not legal advice.