Special District Local Laws Code § 4013.0605

Sec. 4013.0605. SALES AND USE TAX RATE. (a) On adoption of the tax authorized by this subchapter, there is imposed a tax of two percent, or the maximum rate at which the combined tax rate of all local sales and use taxes in any location in the district does not exceed two percent, on the receipts from the sale at retail of taxable items in the district, and an excise tax on the use, storage, or other consumption in the district of taxable items purchased, leased, or rented from a retailer in the district during the period that the tax is in effect. (b) 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. Added by Acts 2025, 89th Leg., R.S., Ch. 897 (H.B. 5677), Sec. 1, eff. September 1, 2025. Added by Acts 2025, 89th Leg., R.S., Ch. 1064 (S.B. 3047), Sec. 1, eff. September 1, 2025.