{"data":{"id":"us-tx/tex.-local-government-code-336.252","jurisdiction":"us-tx","citation":"Tex. Local Government Code § 336.252","heading":"IMPOSITION, COMPUTATION, ADMINISTRATION, AND GOVERNANCE OF SALES TAX.","body":"(a) A district may impose a sales and use tax.\n(b) Chapter 323, Tax Code, to the extent not inconsistent with this chapter, governs the imposition, computation, administration, and governance of the sales and use tax under this subchapter, except that Sections 323.101, 323.105, 323.404, and 323.406-323.408, Tax Code, do not apply.\n(c) Chapter 323, Tax Code, does not apply to the use and allocation of revenue under this chapter.\n(d) In applying the procedures under Chapter 323, Tax Code, to the district, the district's name shall be substituted for \"the county,\" and \"board of trustees\" is substituted for \"commissioners court.\"\nAdded by Acts 2005, 79th Leg., Ch. 883 (S.B. 1205), Sec. 2, eff. June 17, 2005.","path":["LOCAL GOVERNMENT CODE","TITLE 10. PARKS AND OTHER RECREATIONAL AND CULTURAL RESOURCES","SUBTITLE C. PARKS AND OTHER RECREATIONAL AND CULTURAL RESOURCES PROVISIONS APPLYING TO MORE THAN ONE TYPE OF LOCAL GOVERNMENT","CHAPTER 336. MULTI-JURISDICTIONAL LIBRARY DISTRICTS","SUBCHAPTER G. TAXES"],"source_url":"https://statutes.capitol.texas.gov/Docs/LG/htm/LG.336.htm#336.252","current_through":"89th 2nd Called Legislative Session, 2025","vintage":"","retrieved_at":"2026-08-27T01:47:27Z","sha256":"d2c5294b12ce71fd0b887683a0b20cbacabc323dcaf255781288d0b6dd2d4d8e","source_id":"us-tx","stale":false,"prev":"us-tx/tex.-local-government-code-336.251","next":"us-tx/tex.-local-government-code-336.253"},"notice":"GroundRules: Original legal text. Not legal advice."}