1. (a) Except as provided by Subsection (b) and Section 1085.307, Chapter 323, Tax Code, governs:

   1. (1) an election to approve the adoption of the sales and use tax under this subchapter; and
   2. (2) the imposition, computation, administration, governance, use, and repeal of the tax.

2. (b) The following sections of the Tax Code do not apply to the sales and use tax under this subchapter:

   1. (1) Sections 323.101(d) and (e); and
   2. (2) Section 323.209.

3. (c) In determining procedures under Chapter 323, Tax Code:

   1. (1) a reference in that chapter to "the county" means the district; and
   2. (2) a reference to the "commissioners court" means the board.

Added by Acts 2009, 81st Leg., R.S., Ch. 1139 (H.B. 2619), Sec. 1.01, eff. April 1, 2011.