(a) For purposes of this section:(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.(b) The district may impose a sales and use tax if authorized by a majority vote at an election held for that purpose.(c) If the district adopts a sales and use tax:(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.(d) The rate of the excise tax is the same as the rate of the sales tax portion of the tax applied to the sales price of the taxable items and is included in the sales tax. Acts 2003, 78th Leg., ch. 1277, Sec. 1, eff. April 1, 2005.