Tax Code › Title 3 › Chapter 323 › Subchapter D

Texas Tax Code § 323.312

Retention of Certain County Sales Taxes

County Sales and Use Tax Act · Administration of Taxes

A county 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 county collects and that constitutes the county's own tax. The county shall remit to the comptroller all other applicable local sales and use taxes and the state sales and use tax.

Official text of the Texas Tax Code as published by the Texas Legislative Council.

Official source
Legislative history

Added by Acts 2001, 77th Leg., ch. 1263, Sec. 77, eff. Oct. 1, 2001.