Sec. 1085.303. SALES TAX. (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.
Added by Acts 2009, 81st Leg., R.S., Ch. 1139 (H.B. 2619), Sec. 1.01, eff. April 1, 2011.
Structure Texas Statutes
Special District Local Laws Code
Subtitle A - Hospital Districts
Chapter 1085 - Parker County Hospital District
Subchapter G. Sales and Use Tax
Section 1085.301. Definition: Taxable Item
Section 1085.302. Sales and Use Tax Authorized
Section 1085.305. Consideration of Tax Rate