Texas 2009 - 81st Regular

Texas Senate Bill SB575 Compare Versions

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1	1	S.B. No. 575
2	2
3	3
4	4	AN ACT
5	5	relating to the time for dissolution of crime control and
6	6	prevention districts and to certain taxes imposed by such districts
7	7	or by fire control, prevention, and emergency medical services
8	8	districts.
9	9	BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
10	10	SECTION 1. Subsections (a) and (b), Section 363.301, Local
11	11	Government Code, are amended to read as follows:
12	12	(a) The district is dissolved on the first uniform election
13	13	date that occurs after the fifth anniversary of the date the
14	14	district began to levy taxes for district purposes if the district
15	15	has not held a continuation or dissolution referendum.
16	16	(b) The district is dissolved on the first uniform election
17	17	date that occurs after the fifth anniversary of the date of the most
18	18	recent continuation or dissolution referendum.
19	19	SECTION 2. Subchapter B, Chapter 321, Tax Code, is amended
20	20	by adding Section 321.1055 to read as follows:
21	21	Sec. 321.1055. IMPOSITION OF FIRE CONTROL OR CRIME CONTROL
22	22	DISTRICT TAX ON THE RESIDENTIAL USE OF GAS AND ELECTRICITY.
23	23	(a) This section applies to a fire control, prevention, and
24	24	emergency medical services district or crime control and prevention
25	25	district located in all or part of a municipality that imposes a tax
26	26	on the residential use of gas and electricity under Section
27	27	321.105.
28	28	(b) The board of directors of a district to which this
29	29	section applies may, by order or resolution adopted in a public
30	30	hearing by a vote of a majority of the membership of the board and
31	31	recorded in the district's minutes:
32	32	(1) impose a tax adopted under Section 321.106 or
33	33	321.108, as applicable, on receipts from the sale, production,
34	34	distribution, lease, or rental of, and the use, storage, or other
35	35	consumption within the district of, gas and electricity for
36	36	residential use;
37	37	(2) exempt from taxation the items described by
38	38	Subdivision (1); or
39	39	(3) reimpose the tax under Subdivision (1).
40	40	(c) A district that adopts an order or resolution under
41	41	Subsection (b) shall:
42	42	(1) send a copy of the order or resolution to the
43	43	comptroller by United States certified or registered mail;
44	44	(2) send a copy of the order or resolution and a copy
45	45	of the district's boundaries to each gas and electric company whose
46	46	customers are subject to the tax by United States certified or
47	47	registered mail; and
48	48	(3) publish notice of the order or resolution in a
49	49	newspaper of general circulation in the district.
50	50	(d) If the residential use of gas and electricity ceases to
51	51	be taxable in the municipality in which a district is located, then
52	52	the residential use of gas and electricity is not taxable by the
53	53	district.
54	54	(e) The provisions of Sections 321.201 and 321.204 that
55	55	govern the computation of municipal taxes on gas and electricity
56	56	for residential use apply to the computation of district taxes on
57	57	gas and electricity for residential use under this section.
58	58	SECTION 3. Subsection (b), Section 321.3022, Tax Code, is
59	59	amended to read as follows:
60	60	(b) The comptroller on request shall provide to a
61	61	municipality that has adopted a tax under this chapter information
62	62	relating to the amount of tax paid to the municipality under this
63	63	chapter during the preceding or current calendar year by each
64	64	person doing business in an area, as defined by the municipality,
65	65	that is part of:
66	66	(1) an interlocal agreement;
67	67	(2) a tax abatement agreement;
68	68	(3) a reinvestment zone;
69	69	(4) a tax increment financing district;
70	70	(5) a revenue sharing agreement;
71	71	(6) an enterprise zone;
72	72	(7) a neighborhood empowerment zone;
73	73	(8) a crime control and prevention district;
74	74	(9) a fire control, prevention, and emergency medical
75	75	services district;
76	76	(10) any other agreement, zone, or district similar to
77	77	those listed in Subdivisions (1)-(9) [(1)-(7)]; or
78	78	(11) [(9)] any area defined by the municipality for
79	79	the purpose of economic forecasting.
80	80	SECTION 4. The changes in law made by this Act by the
81	81	addition of Section 321.1055, Tax Code, and the amendment of
82	82	Subsection (b), Section 321.3022, Tax Code, take effect January 1,
83	83	2010.
84	84	SECTION 5. Except as provided by Section 4 of this Act, this
85	85	Act takes effect immediately if it receives a vote of two-thirds of
86	86	all the members elected to each house, as provided by Section 39,
87	87	Article III, Texas Constitution. If this Act does not receive the
88	88	vote necessary for immediate effect, this Act takes effect
89	89	September 1, 2009, except as provided by Section 4 of this Act.
90	90	______________________________ ______________________________
91	91	President of the Senate Speaker of the House
92	92	I hereby certify that S.B. No. 575 passed the Senate on
93	93	April 9, 2009, by the following vote: Yeas 31, Nays 0; and that
94	94	the Senate concurred in House amendment on May 28, 2009, by the
95	95	following vote: Yeas 31, Nays 0.
96	96	______________________________
97	97	Secretary of the Senate
98	98	I hereby certify that S.B. No. 575 passed the House, with
99	99	amendment, on May 25, 2009, by the following vote: Yeas 141,
100	100	Nays 0, one present not voting.
101	101	______________________________
102	102	Chief Clerk of the House
103	103	Approved:
104	104	______________________________
105	105	Date
106	106	______________________________
107	107	Governor