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