Texas Senate Bill SB792

Texas 2009 - 81st Regular

• Out of Senate Committee: 3/31/09
• Voted on by Senate: 4/9/09
• Out of House Committee: 5/18/09

Caption

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.