Tex. Spec. Dist. Local Laws Code Section 3846.154
Imposition, Computation, Administration, and Governance of Taxes

(a)

Chapter 323 (County Sales and Use Tax Act), Tax Code, to the extent not inconsistent with this chapter, governs the application, collection, and administration of the sales and use tax and the excise tax, except that Sections 323.401-323.406, and 323.505 (Use of Tax Revenue), Tax Code, do not apply. Subtitles A and B, Title 2, and Chapter 151 (Limited Sales, Excise, and Use Tax), Tax Code, govern the administration and enforcement of the sales and use tax and the excise tax.

(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 Chapter 323 (County Sales and Use Tax Act), Tax Code:

(1)

a reference in that chapter to “the county” means the district; and

(2)

a reference in that chapter to the “commissioners court” means the board.

(d)

The district is entitled to examine and receive information related to the imposition and collection of sales and use taxes to the same extent as if the district were a municipality under Subchapter D (Comptroller to Collect and Administer Taxes), Chapter 321 (Municipal Sales and Use Tax Act), Tax Code.
Added by Acts 2007, 80th Leg., R.S., Ch. 920 (H.B. 3166), Sec. 1.03, eff. April 1, 2009.

Source: Section 3846.154 — Imposition, Computation, Administration, and Governance of Taxes, https://statutes.­capitol.­texas.­gov/Docs/SD/htm/SD.­3846.­htm#3846.­154 (accessed Jun. 5, 2024).

3846.001
Definitions 3846.002
East Montgomery County Improvement District 3846.003
Purpose 3846.004
Findings of Benefit and Public Purpose 3846.005
District Territory 3846.006
Tort Liability 3846.051
Composition of Board 3846.052
Election of Directors 3846.053
Qualifications of Director 3846.054
Participation in Voting 3846.055
Law Governing Administration of Board 3846.056
Officers 3846.101
General Powers of District 3846.102
Rules 3846.103
Specific Powers Relating to Improvement Projects or Services 3846.104
Contracts 3846.105
Peace Officers 3846.106
Economic Development Programs 3846.107
Annexation or Exclusion of Territory 3846.108
No Eminent Domain Power 3846.151
Sales and Use Tax 3846.152
Tax Election Procedures 3846.153
Ballot Wording 3846.154
Imposition, Computation, Administration, and Governance of Taxes 3846.155
Tax Rates 3846.156
Abolition of Local Sales and Use Tax 3846.157
Use of Tax 3846.158
Effective Date of Sales and Use Tax or Tax Change 3846.159
Ad Valorem Tax Prohibited 3846.160
Fees 3846.161
Certain Residential Property Exempt 3846.162
Borrowing Money 3846.163
Payment of Expenses 3846.164
Bonds 3846.201
Dissolution by Board Order 3846.202
Administration of District Property Following Dissolution 3846.251
Definitions 3846.252
Nature of Development Zone 3846.253
Development Zones Authorized 3846.254
Preliminary Financing Plan Required 3846.255
Restriction on Development Zone in Residential Area 3846.256
Resolution Required 3846.257
Confirmation Election Required 3846.258
Development Zone Governing Body 3846.259
Organizational Meeting of Development Zone Governing Body 3846.260
Development Zone Boundaries 3846.261
Project Plan and Development Zone Financing Plan Required 3846.262
Financing and Implementation of Development Zone Project Plan 3846.263
Agreements to Implement Plans 3846.264
Development Zone Sales and Use Tax 3846.265
Development Zone Property Tax 3846.301
Venue Projects Authorized 3846.302
Venue Project Fund 3846.303
Bonds and Other Obligations for Venue Projects 3846.351
Event Admissions Tax Authorized 3846.352
Event Admissions Tax Rate 3846.353
Collection of Event Admissions Tax 3846.354
Effective Date and Ending Date of Event Admissions Tax 3846.401
Event Parking Tax Authorized 3846.402
Event Parking Tax Rate 3846.403
Collection of Event Parking Tax 3846.404
Effective Date and Ending Date of Event Parking Tax 3846.451
Definition 3846.452
Applicability of Certain Tax Code Provisions 3846.453
Hotel Occupancy Tax Authorized 3846.454
Limitation on Hotel Occupancy Tax Rate 3846.455
Use of Hotel Occupancy Tax 3846.456
Exemption from Hotel Occupancy Tax 3846.1585
General Authority to Impose Taxes
Green check means up to date. Up to date

Accessed:
Jun. 5, 2024

§ 3846.154’s source at texas​.gov