Texas Special District Local Laws Code - SDLL § 3846.151. Sales and Use Tax; Excise Tax

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

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

(1) a 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, leased, or rented from a retailer during the period that the tax is effective in the district.