| 1 | 1 | | 81R4257 BEF-D |
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| 2 | 2 | | By: Ortiz, Jr. H.B. No. 2879 |
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| 3 | 3 | | |
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| 4 | 4 | | |
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| 5 | 5 | | A BILL TO BE ENTITLED |
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| 6 | 6 | | AN ACT |
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| 7 | 7 | | relating to the imposition of the sales and use tax by certain crime |
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| 8 | 8 | | control and prevention districts and fire control, prevention, and |
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| 9 | 9 | | emergency medical services districts. |
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| 10 | 10 | | BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
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| 11 | 11 | | SECTION 1. Subchapter B, Chapter 321, Tax Code, is amended |
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| 12 | 12 | | by adding Section 321.1055 to read as follows: |
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| 13 | 13 | | Sec. 321.1055. IMPOSITION OF FIRE CONTROL OR CRIME CONTROL |
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| 14 | 14 | | DISTRICT TAX ON THE RESIDENTIAL USE OF GAS AND ELECTRICITY. (a) |
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| 15 | 15 | | This section applies to a fire control, prevention, and emergency |
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| 16 | 16 | | medical services district or crime control and prevention district |
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| 17 | 17 | | located in all or part of a municipality that imposes a tax on the |
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| 18 | 18 | | residential use of gas and electricity under Section 321.105. |
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| 19 | 19 | | (b) The board of directors of a district to which this |
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| 20 | 20 | | section applies may, by order or resolution adopted by a vote of a |
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| 21 | 21 | | majority of the membership of the board and recorded in the |
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| 22 | 22 | | district's minutes: |
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| 23 | 23 | | (1) impose a tax adopted under Section 321.106 or |
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| 24 | 24 | | 321.108, as applicable, on receipts from the sale, production, |
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| 25 | 25 | | distribution, lease, or rental of, and the use, storage, or other |
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| 26 | 26 | | consumption within the district of gas and electricity for |
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| 27 | 27 | | residential use; |
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| 28 | 28 | | (2) exempt from taxation the items described by |
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| 29 | 29 | | Subdivision (1); or |
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| 30 | 30 | | (3) reimpose the tax under Subdivision (1). |
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| 31 | 31 | | (c) A district that adopts an order or resolution under |
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| 32 | 32 | | Subsection (b) shall send a copy of the order or resolution to the |
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| 33 | 33 | | comptroller by United States certified or registered mail. |
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| 34 | 34 | | (d) If the residential use of gas and electricity ceases to |
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| 35 | 35 | | be taxable in the municipality in which a district is located, then |
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| 36 | 36 | | the residential use of gas and electricity is not taxable by the |
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| 37 | 37 | | district. |
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| 38 | 38 | | (e) The provisions of Sections 321.201 and 321.204 that |
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| 39 | 39 | | govern the computation of municipal taxes on gas and electricity |
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| 40 | 40 | | for residential use apply to the computation of district taxes on |
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| 41 | 41 | | gas and electricity for residential use under this section. |
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| 42 | 42 | | SECTION 2. Section 321.3022(b), Tax Code, is amended to |
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| 43 | 43 | | read as follows: |
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| 44 | 44 | | (b) The comptroller on request shall provide to a |
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| 45 | 45 | | municipality that has adopted a tax under this chapter information |
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| 46 | 46 | | relating to the amount of tax paid to the municipality under this |
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| 47 | 47 | | chapter during the preceding or current calendar year by each |
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| 48 | 48 | | person doing business in an area, as defined by the municipality, |
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| 49 | 49 | | that is part of: |
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| 50 | 50 | | (1) an interlocal agreement; |
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| 51 | 51 | | (2) a tax abatement agreement; |
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| 52 | 52 | | (3) a reinvestment zone; |
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| 53 | 53 | | (4) a tax increment financing district; |
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| 54 | 54 | | (5) a revenue sharing agreement; |
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| 55 | 55 | | (6) an enterprise zone; |
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| 56 | 56 | | (7) a neighborhood empowerment zone; |
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| 57 | 57 | | (8) a crime control and prevention district; |
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| 58 | 58 | | (9) a fire control, prevention, and emergency medical |
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| 59 | 59 | | services district; |
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| 60 | 60 | | (10) any other agreement, zone, or district similar to |
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| 61 | 61 | | those listed in Subdivisions (1)-(9) [(1)-(7)]; or |
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| 62 | 62 | | (11) [(9)] any area defined by the municipality for |
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| 63 | 63 | | the purpose of economic forecasting. |
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| 64 | 64 | | SECTION 3. This Act takes effect immediately if it receives |
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| 65 | 65 | | a vote of two-thirds of all the members elected to each house, as |
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| 66 | 66 | | provided by Section 39, Article III, Texas Constitution. If this |
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| 67 | 67 | | Act does not receive the vote necessary for immediate effect, this |
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| 68 | 68 | | Act takes effect September 1, 2009. |
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