Texas § 3836.205 SALES AND USE TAX RATE.

Texas Statutes

§ 3836.205 — SALES AND USE TAX RATE.

Texas § 3836.205

Code SDSpecial District Local Laws Code

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Bluebook

Tex. Special District Local Laws Code Code Ann. § 3836.205 (2026).

Text

Sec. 3836.205. SALES AND USE TAX RATE.

(a)On adoption of the tax authorized by this subchapter, there is imposed a tax on the receipts from the sale at retail of taxable items within the district, and an excise tax on the use, storage, or other consumption within the district of taxable items purchased, leased, or rented from a retailer within the district during the period that the tax is in effect.

(b)The board shall determine the rate of the tax, which may be in increments of one-eighth of one percent and may not exceed the maximum rate authorized by the voters.

(c)The rate of the excise tax is the same as the rate of the sales tax portion of the tax and is applied to the sales price of the taxable item. SUBCHAPTER F. HOTEL OCCUPANCY TAXES

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Sec. 3836.205. SALES AND USE TAX RATE. (a) On adoption of the tax authorized by this subchapter, there is imposed a tax on the receipts from the sale at retail of taxable items within the district, and an excise tax on the use, storage, or other consumption within the district of taxable items purchased, leased, or rented from a retailer within the district during the period that the tax is in effect.
(b) The board shall determine the rate of the tax, which may be in increments of one-eighth of one percent and may not exceed the maximum rate authorized by the voters.
(c) The rate of the excise tax is the same as the rate of the sales tax portion of the tax and is applied to the sales price of the taxable item.
SUBCHAPTER F. HOTEL OCCUPANCY TAXES