{"data":{"id":"us-tx/tex.-tax-code-322.306","jurisdiction":"us-tx","citation":"Tex. Tax Code § 322.306","heading":"RETENTION OF CERTAIN SPECIAL PURPOSE DISTRICT SALES TAXES.","body":"A taxing entity that holds a sales and use tax permit issued by the comptroller and that imposes a sales and use tax may retain the portion of the tax that the taxing entity collects and that constitutes the entity's own tax. The taxing entity shall remit to the comptroller all other applicable local sales and use taxes and the state sales and use tax.\nAdded by Acts 2001, 77th Leg., ch. 1263, Sec. 76, eff. Oct. 1, 2001.","path":["TAX CODE","TITLE 3. LOCAL TAXATION","SUBTITLE C. LOCAL SALES AND USE TAXES","CHAPTER 322. SALES AND USE TAXES FOR SPECIAL PURPOSE TAXING AUTHORITIES","SUBCHAPTER D. REVENUE DEPOSIT, DISTRIBUTION, AND USE"],"source_url":"https://statutes.capitol.texas.gov/Docs/TX/htm/TX.322.htm#322.306","current_through":"89th 2nd Called Legislative Session, 2025","vintage":"","retrieved_at":"2026-08-27T01:47:41Z","sha256":"638826d3fc07287a081b7fbfdfad080d3cd6527df059e78afb861e03a887d963","source_id":"us-tx","stale":false,"prev":"us-tx/tex.-tax-code-322.305","next":"us-tx/tex.-tax-code-323.001"},"notice":"GroundRules: Original legal text. Not legal advice."}