| 1 | 1 | | By: Rodriguez S.B. No. 1088 |
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| 2 | 2 | | (In the Senate - Filed March 2, 2011; March 16, 2011, read |
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| 3 | 3 | | first time and referred to Committee on Finance; April 11, 2011, |
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| 4 | 4 | | reported adversely, with favorable Committee Substitute by the |
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| 5 | 5 | | following vote: Yeas 13, Nays 0; April 11, 2011, sent to printer.) |
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| 6 | 6 | | COMMITTEE SUBSTITUTE FOR S.B. No. 1088 By: Zaffirini |
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| 7 | 7 | | |
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| 8 | 8 | | |
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| 9 | 9 | | A BILL TO BE ENTITLED |
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| 10 | 10 | | AN ACT |
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| 11 | 11 | | relating to the imposition by certain municipalities and municipal |
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| 12 | 12 | | transit departments of the local sales and use tax in certain |
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| 13 | 13 | | federal military installations. |
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| 14 | 14 | | BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
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| 15 | 15 | | SECTION 1. Subchapter B, Chapter 321, Tax Code, is amended |
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| 16 | 16 | | by adding Section 321.1045 to read as follows: |
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| 17 | 17 | | Sec. 321.1045. IMPOSITION OF SALES AND USE TAX IN CERTAIN |
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| 18 | 18 | | FEDERAL MILITARY INSTALLATIONS. (a) This section applies only to |
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| 19 | 19 | | a municipality with a population of more than 500,000 that borders |
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| 20 | 20 | | the United Mexican States. |
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| 21 | 21 | | (b) For purposes of the sales and use tax imposed under this |
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| 22 | 22 | | chapter, a reference in this chapter or other law to the |
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| 23 | 23 | | municipality as the territory in which the tax or an incident of the |
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| 24 | 24 | | tax applies includes the area within the boundaries of a federal |
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| 25 | 25 | | military installation that is located in the municipality's |
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| 26 | 26 | | extraterritorial jurisdiction. |
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| 27 | 27 | | (c) This section does not affect: |
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| 28 | 28 | | (1) the boundaries of an emergency services district |
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| 29 | 29 | | that contains territory within the boundaries of a federal military |
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| 30 | 30 | | installation on the effective date of this section; |
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| 31 | 31 | | (2) the authority of that emergency services district |
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| 32 | 32 | | to continue to impose a sales and use tax in the entire territory of |
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| 33 | 33 | | the district; or |
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| 34 | 34 | | (3) the duty of that emergency services district to |
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| 35 | 35 | | provide services in the entire territory of the district. |
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| 36 | 36 | | SECTION 2. Section 453.051, Transportation Code, is amended |
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| 37 | 37 | | by adding Subsection (c) to read as follows: |
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| 38 | 38 | | (c) The jurisdiction of a transit department created by a |
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| 39 | 39 | | municipality with a population of more than 500,000 that borders |
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| 40 | 40 | | the United Mexican States does not include any territory within the |
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| 41 | 41 | | boundaries of a federal military installation that is located in |
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| 42 | 42 | | that municipality's extraterritorial jurisdiction. |
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| 43 | 43 | | SECTION 3. This Act takes effect July 1, 2011, if it |
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| 44 | 44 | | receives a vote of two-thirds of all the members elected to each |
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| 45 | 45 | | house, as provided by Section 39, Article III, Texas Constitution. |
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| 46 | 46 | | If this Act does not receive the vote necessary for effect on that |
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| 47 | 47 | | date, this Act takes effect October 1, 2011. |
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| 48 | 48 | | * * * * * |
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