Sec. 334.082. TAX CODE APPLICABLE. (a) Chapter 321 , Tax Code, governs the imposition, computation, administration, collection, and remittance of a municipal tax authorized under this subchapter except as inconsistent with this chapter. (b) Chapter 323 , Tax Code, governs the imposition, computation, administration, collection, and remittance of a county tax authorized under this subchapter except as inconsistent with this chapter. (c) Sections 321.101 (b), 321.506 , and 323.101 (b), Tax Code, do not apply to the tax authorized by this subchapter. (d) The tax imposed by this subchapter is in addition to a tax imposed under other law, including Chapters 321 and 323 , Tax Code, and is included in computing a combined sales and use tax rate for purposes of the limitation on the maximum combined sales and use tax rate of political subdivisions.
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