Texas Special District Local Laws Code - SDLL § 3813.151. Sales and Use Tax; Excise Tax

(1) “Taxable items” includes all items subject to a sales and use tax that is imposed by Harris County.

(2) “Use,” with respect to a taxable service, means the derivation in the district of a direct or indirect benefit from the service.

(1) the tax is imposed on the receipts from the sale at retail of taxable items in the district; and

(2) an excise tax is imposed on the use, storage, or other consumption in the district of taxable items purchased or rented from a retailer during the period in which the sales and use tax is effective in the district.