82R1116 CBH-D
By: Rodriguez S.B. No. 1088
A BILL TO BE ENTITLED
AN ACT
relating to the imposition by certain municipalities and municipal
transit departments of the local sales and use tax in certain
federal military installations.
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
SECTION 1. Subchapter B, Chapter 321, Tax Code, is amended
by adding Section 321.1045 to read as follows:
Sec. 321.1045. IMPOSITION OF SALES AND USE TAX IN CERTAIN
FEDERAL MILITARY INSTALLATIONS. (a) This section applies only to a
municipality with a population of more than 500,000 that borders
the United Mexican States.
(b) For purposes of the sales and use tax imposed under this
chapter, a reference in this chapter or other law to the
municipality as the territory in which the tax or an incident of the
tax applies includes the area within the boundaries of a federal
military installation that is located in the municipality's
extraterritorial jurisdiction.
SECTION 2. Section 322.002(2), Tax Code, is amended to read
as follows:
(2) "Entity area" means:
(A) the geographical limits of a taxing entity;
and
(B) if the taxing entity is a municipal transit
department created by a municipality with a population of more than
500,000 that borders the United Mexican States, the area within the
boundaries of a federal military installation that is located in
the creating municipality's extraterritorial jurisdiction.
SECTION 3. This Act takes effect September 1, 2011.