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.