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.
Impact
If enacted, SB792 will amend the Tax Code in Texas by adding a section that provides districts with the authority to impose taxes on residential utility consumption. The bill also ensures that any tax imposed by the district must follow a clear process of majority approval by its board of directors and be properly recorded. Moreover, it establishes a framework for tax exemptions and the reimposition of aforementioned taxes, reflecting a flexible approach to tax legislation depending on changing circumstances within the districts.
Summary
Senate Bill 792 is aimed at establishing protocols regarding the imposition of sales and use taxes by specific crime control and prevention districts and fire control, prevention, and emergency medical services districts in Texas. The bill allows these districts to levy taxes on the residential use of gas and electricity, subject to certain conditions and governance by boards within the districts. This initiative highlights the need for revenue generation at the local level to support critical services related to public safety and emergency response.
Contention
Supporters of SB792 argue that the ability to impose these taxes is crucial for adequately funding public safety services at the local level. They assert that such revenue is necessary for ensuring the effective operation of crime control and emergency services districts, which can directly impact community safety. Conversely, critics of the bill might raise concerns regarding the potential burden on residents who may face increased costs associated with their utility services. The debate around SB792 may also include discussions on government transparency and the fiscal responsibilities of local districts.
Identical
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.
Relating to offenses involving the manufacture or delivery of certain controlled substances and the enforcement and prevention of those offenses; creating a criminal offense.
Relating to requiring certain persons prohibited by law from owning, possessing, or controlling a firearm to dispose of firearms owned, possessed, or controlled by the person.
Relating to the eligibility of certain retired firefighters, police officers, and emergency medical services providers to purchase continued health benefits coverage; the creation of certain special purpose districts and the name, powers, and duties of the 3 B&J Municipal Utility District; granting a limited power of eminent domain; providing authority to issue bonds; providing authority to impose assessments, fees, and taxes.