S.B. No. 575
AN ACT
relating to the time for dissolution of crime control and
prevention districts and to certain taxes imposed by such districts
or by fire control, prevention, and emergency medical services
districts.
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
SECTION 1. Subsections (a) and (b), Section 363.301, Local
Government Code, are amended to read as follows:
(a) The district is dissolved on the first uniform election
date that occurs after the fifth anniversary of the date the
district began to levy taxes for district purposes if the district
has not held a continuation or dissolution referendum.
(b) The district is dissolved on the first uniform election
date that occurs after the fifth anniversary of the date of the most
recent continuation or dissolution referendum.
SECTION 2. 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 in a public
hearing 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:
(1) send a copy of the order or resolution to the
comptroller by United States certified or registered mail;
(2) send a copy of the order or resolution and a copy
of the district's boundaries to each gas and electric company whose
customers are subject to the tax by United States certified or
registered mail; and
(3) publish notice of the order or resolution in a
newspaper of general circulation in the district.
(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 3. Subsection (b), Section 321.3022, 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 4. The changes in law made by this Act by the
addition of Section 321.1055, Tax Code, and the amendment of
Subsection (b), Section 321.3022, Tax Code, take effect January 1,
2010.
SECTION 5. Except as provided by Section 4 of this Act, 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, except as provided by Section 4 of this Act.
______________________________ ______________________________
President of the Senate Speaker of the House
I hereby certify that S.B. No. 575 passed the Senate on
April 9, 2009, by the following vote: Yeas 31, Nays 0; and that
the Senate concurred in House amendment on May 28, 2009, by the
following vote: Yeas 31, Nays 0.
______________________________
Secretary of the Senate
I hereby certify that S.B. No. 575 passed the House, with
amendment, on May 25, 2009, by the following vote: Yeas 141,
Nays 0, one present not voting.
______________________________
Chief Clerk of the House
Approved:
______________________________
Date
______________________________
Governor