81R29040 BEF-D
By: Nelson, et al. S.B. No. 792
Substitute the following for S.B. No. 792:
By: Oliveira C.S.S.B. No. 792
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 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 2. 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 3. This Act takes effect January 1, 2010.