Tex. Tax Code § 322.306
This is the official text of Tex. Tax Code § 322.306, part of Texas’s Tax Code — governs state and local taxation.
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§ 322.306. RETENTION OF CERTAIN SPECIAL PURPOSE DISTRICT SALES TAXES.
Official statutory text
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.
Status: in_force · Read it on the official government site
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