Tex. Local Gov't Code Section 326.092
Imposition, Computation, Administration, and Governance of Tax

(a)

Chapter 323 (County Sales and Use Tax Act), Tax Code, to the extent not inconsistent with this chapter, governs the imposition, computation, administration, and governance of the tax under this subchapter, except that Sections 323.101 (Tax Authorized), 323.105 (Crime Control District Tax), 323.404 (Ballot Wording), and 323.406 (Frequency of Election) through 323.408 (Election Contest: Delayed Effective Date), Tax Code, do not apply.

(b)

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

(c)

In applying the procedures under Chapter 323 (County Sales and Use Tax Act), 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 1997, 75th Leg., ch. 1204, Sec. 1, eff. Sept. 1, 1997. Amended by Acts 1999, 76th Leg., ch. 1467, Sec. 2.09, eff. Oct. 1, 1999.

Source: Section 326.092 — Imposition, Computation, Administration, and Governance of Tax, https://statutes.­capitol.­texas.­gov/Docs/LG/htm/LG.­326.­htm#326.­092 (accessed Jun. 5, 2024).

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Accessed:
Jun. 5, 2024

§ 326.092’s source at texas​.gov