Tex. Tax Code § 323.103
Current with legislation from the 2023 Regular and Special Sessions signed by the Governor as of November 21, 2023.
In a county that has adopted the tax authorized by this chapter, there is imposed a tax on the receipts from the sale at retail of taxable items within the county at the rate of one-half of one percent, or in a county that includes no territory within the limits of a municipality, one percent.
Tex. Tax Code § 323.103