83R23803 TJB-F
By: Isaac H.B. No. 3159
A BILL TO BE ENTITLED
AN ACT
relating to an agreement to allocate sales and use tax after a
municipality annexes land in an emergency services district and to
the provision of emergency services in that area.
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
SECTION 1. Section 775.0753(c), Health and Safety Code, is
amended to read as follows:
(c) Except as provided by Section 775.0754, the [The]
provisions of Section 321.102, Tax Code, governing the application
of a municipal sales and use tax in the event of a change in the
boundaries of a municipality apply to the application of a tax
imposed under this chapter in the event of a change in the
district's boundaries.
SECTION 2. Subchapter E, Chapter 775, Health and Safety
Code, is amended by adding Section 775.0754 to read as follows:
Sec. 775.0754. SALES AND USE TAX AGREEMENT WITH
MUNICIPALITY AFTER ANNEXATION. (a) This section applies when:
(1) a municipality annexes for full purposes part of a
district that imposes a sales and use tax; and
(2) the annexed area is not removed from the district.
(b) The municipality and the district may, before or after
the annexation, agree on an allocation between the municipality and
the district of revenue from the sales and use tax imposed in the
annexed area.
(c) Under policies and procedures that the comptroller
considers reasonable, the comptroller shall pay the amounts agreed
to between the municipality and the district.
(d) A municipality that enters into an agreement under this
section is not required to provide emergency services in that
annexed territory. To the extent of a conflict between this
subsection and Section 43.056, Local Government Code, or any other
law, this subsection controls.
(e) Section 321.102(f), Tax Code, does not apply if the
municipality and the district enter into an agreement under this
section.
SECTION 3. This Act takes effect September 1, 2013.