Texas Local Government Code 504.255 – Applicability of Tax Code
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(a) Chapter 321, Tax Code, governs an election to approve the adoption of the sales and use tax under this chapter and governs the imposition, computation, administration, governance, use, and abolition of the tax except as inconsistent with this chapter.
(b) The tax imposed under this chapter takes effect as provided by § 321.102(a), Tax Code.