Texas 2009 - 81st Regular

Texas Senate Bill SB792 Compare Versions

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Old	New	Differences
1	1	81R29040 BEF-D
2	2	By: Nelson, et al. S.B. No. 792
3	3	Substitute the following for S.B. No. 792:
4	4	By: Oliveira C.S.S.B. No. 792
5	5
6	6
7	7	A BILL TO BE ENTITLED
8	8	AN ACT
9	9	relating to the imposition of the sales and use tax by certain crime
10	10	control and prevention districts and fire control, prevention, and
11	11	emergency medical services districts.
12	12	BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
13	13	SECTION 1. Subchapter B, Chapter 321, Tax Code, is amended
14	14	by adding Section 321.1055 to read as follows:
15	15	Sec. 321.1055. IMPOSITION OF FIRE CONTROL OR CRIME CONTROL
16	16	DISTRICT TAX ON THE RESIDENTIAL USE OF GAS AND ELECTRICITY.
17	17	(a) This section applies to a fire control, prevention, and
18	18	emergency medical services district or crime control and prevention
19	19	district located in all or part of a municipality that imposes a tax
20	20	on the residential use of gas and electricity under Section
21	21	321.105.
22	22	(b) The board of directors of a district to which this
23	23	section applies may, by order or resolution adopted in a public
24	24	hearing by a vote of a majority of the membership of the board and
25	25	recorded in the district's minutes:
26	26	(1) impose a tax adopted under Section 321.106 or
27	27	321.108, as applicable, on receipts from the sale, production,
28	28	distribution, lease, or rental of, and the use, storage, or other
29	29	consumption within the district of, gas and electricity for
30	30	residential use;
31	31	(2) exempt from taxation the items described by
32	32	Subdivision (1); or
33	33	(3) reimpose the tax under Subdivision (1).
34	34	(c) A district that adopts an order or resolution under
35	35	Subsection (b) shall:
36	36	(1) send a copy of the order or resolution to the
37	37	comptroller by United States certified or registered mail;
38	38	(2) send a copy of the order or resolution and a copy
39	39	of the district's boundaries to each gas and electric company whose
40	40	customers are subject to the tax by United States certified or
41	41	registered mail; and
42	42	(3) publish notice of the order or resolution in a
43	43	newspaper of general circulation in the district.
44	44	(d) If the residential use of gas and electricity ceases to
45	45	be taxable in the municipality in which a district is located, then
46	46	the residential use of gas and electricity is not taxable by the
47	47	district.
48	48	(e) The provisions of Sections 321.201 and 321.204 that
49	49	govern the computation of municipal taxes on gas and electricity
50	50	for residential use apply to the computation of district taxes on
51	51	gas and electricity for residential use under this section.
52	52	SECTION 2. Subsection (b), Section 321.3022, Tax Code, is
53	53	amended to read as follows:
54	54	(b) The comptroller on request shall provide to a
55	55	municipality that has adopted a tax under this chapter information
56	56	relating to the amount of tax paid to the municipality under this
57	57	chapter during the preceding or current calendar year by each
58	58	person doing business in an area, as defined by the municipality,
59	59	that is part of:
60	60	(1) an interlocal agreement;
61	61	(2) a tax abatement agreement;
62	62	(3) a reinvestment zone;
63	63	(4) a tax increment financing district;
64	64	(5) a revenue sharing agreement;
65	65	(6) an enterprise zone;
66	66	(7) a neighborhood empowerment zone;
67	67	(8) a crime control and prevention district;
68	68	(9) a fire control, prevention, and emergency medical
69	69	services district;
70	70	(10) any other agreement, zone, or district similar to
71	71	those listed in Subdivisions (1)-(9) [(1)-(7)]; or
72	72	(11) [(9)] any area defined by the municipality for
73	73	the purpose of economic forecasting.
74	74	SECTION 3. This Act takes effect January 1, 2010.