BILL ANALYSIS Senate Research Center H.B. 2228 81R9477 BEF-F By: Parker, Smith, Wayne (Nelson) Intergovernmental Relations 5/11/2009 Engrossed AUTHOR'S / SPONSOR'S STATEMENT OF INTENT Currently, laws governing the municipal street maintenance sales and use tax, the crime control and prevention district sales and use tax, and the fire control, prevention, and emergency medical services district sales and use tax include provisions relating to continuing that tax. The street maintenance sales and use tax law provides for the reauthorization of the tax in the fourth year. The crime control and prevention district sales and use tax law provides for a referendum on the tax four years after the district is created. In contrast, the fire control, prevention, and emergency medical services district sales and use tax law provides for a referendum after five years. This bill seeks to create a uniform reauthorization period of four years for these three local option sales and use taxes. H.B. 2228 relates to the timing of a referendum election to continue a fire control, prevention, and emergency medical services district. RULEMAKING AUTHORITY This bill does not expressly grant any additional rulemaking authority to a state officer, institution, or agency. SECTION BY SECTION ANALYSIS SECTION 1. Amends Section 344.251(d), Local Government Code, to prohibit the board of directors of a fire control, prevention, and emergency medical services district created under this chapter from holding a referendum election under this subchapter before the fourth anniversary, rather than the fifth anniversary, of the date of the district was created or before the third anniversary of the date of the last continuation or dissolution referendum election. SECTION 2. Effective date: upon passage or September 1, 2009.
BILL ANALYSIS
Senate Research Center H.B. 2228
81R9477 BEF-F By: Parker, Smith, Wayne (Nelson)
Intergovernmental Relations
5/11/2009
Engrossed
AUTHOR'S / SPONSOR'S STATEMENT OF INTENT
Currently, laws governing the municipal street maintenance sales and use tax, the crime control and prevention district sales and use tax, and the fire control, prevention, and emergency medical services district sales and use tax include provisions relating to continuing that tax. The street maintenance sales and use tax law provides for the reauthorization of the tax in the fourth year. The crime control and prevention district sales and use tax law provides for a referendum on the tax four years after the district is created. In contrast, the fire control, prevention, and emergency medical services district sales and use tax law provides for a referendum after five years. This bill seeks to create a uniform reauthorization period of four years for these three local option sales and use taxes.
H.B. 2228 relates to the timing of a referendum election to continue a fire control, prevention, and emergency medical services district.
RULEMAKING AUTHORITY
This bill does not expressly grant any additional rulemaking authority to a state officer, institution, or agency.
SECTION BY SECTION ANALYSIS
SECTION 1. Amends Section 344.251(d), Local Government Code, to prohibit the board of directors of a fire control, prevention, and emergency medical services district created under this chapter from holding a referendum election under this subchapter before the fourth anniversary, rather than the fifth anniversary, of the date of the district was created or before the third anniversary of the date of the last continuation or dissolution referendum election.
SECTION 2. Effective date: upon passage or September 1, 2009.