(a) Chapter 323, Tax Code, governs the imposition, computation, administration, enforcement, and collection of the sales and use tax authorized by this subchapter except to the extent Chapter 323, Tax Code, is inconsistent with this chapter.
(b) A reference in Chapter 323, Tax Code, to a county or the commissioners court of a county is a reference to the district or the board, respectively, for the purposes of this chapter.

(c) Nothing in this chapter alters, increases, decreases, or affects a sales and use tax imposed by a political subdivision other than the district.