| 1 | 1 | | By: Isaac (Senate Sponsor - Zaffirini) H.B. No. 3159 |
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| 2 | 2 | | (In the Senate - Received from the House May 9, 2013; |
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| 3 | 3 | | May 10, 2013, read first time and referred to Committee on |
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| 4 | 4 | | Intergovernmental Relations; May 17, 2013, reported favorably by |
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| 5 | 5 | | the following vote: Yeas 4, Nays 0; May 17, 2013, sent to |
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| 6 | 6 | | printer.) |
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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 an agreement to allocate sales and use tax after a |
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| 12 | 12 | | municipality annexes land in an emergency services district and to |
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| 13 | 13 | | the provision of emergency services in that area. |
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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. Section 775.0753(c), Health and Safety Code, is |
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| 16 | 16 | | amended to read as follows: |
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| 17 | 17 | | (c) Except as provided by Section 775.0754, the [The] |
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| 18 | 18 | | provisions of Section 321.102, Tax Code, governing the application |
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| 19 | 19 | | of a municipal sales and use tax in the event of a change in the |
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| 20 | 20 | | boundaries of a municipality apply to the application of a tax |
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| 21 | 21 | | imposed under this chapter in the event of a change in the |
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| 22 | 22 | | district's boundaries. |
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| 23 | 23 | | SECTION 2. Subchapter E, Chapter 775, Health and Safety |
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| 24 | 24 | | Code, is amended by adding Section 775.0754 to read as follows: |
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| 25 | 25 | | Sec. 775.0754. SALES AND USE TAX AGREEMENT WITH |
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| 26 | 26 | | MUNICIPALITY AFTER ANNEXATION. (a) This section applies when: |
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| 27 | 27 | | (1) a municipality annexes for full purposes part of a |
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| 28 | 28 | | district that imposes a sales and use tax; and |
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| 29 | 29 | | (2) the annexed area is not removed from the district. |
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| 30 | 30 | | (b) The municipality and the district may, before or after |
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| 31 | 31 | | the annexation, agree on an allocation between the municipality and |
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| 32 | 32 | | the district of revenue from the sales and use tax imposed in the |
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| 33 | 33 | | annexed area. |
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| 34 | 34 | | (c) Under policies and procedures that the comptroller |
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| 35 | 35 | | considers reasonable, the comptroller shall pay the amounts agreed |
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| 36 | 36 | | to between the municipality and the district. |
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| 37 | 37 | | (d) A municipality that enters into an agreement under this |
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| 38 | 38 | | section is not required to provide emergency services in that |
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| 39 | 39 | | annexed territory. To the extent of a conflict between this |
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| 40 | 40 | | subsection and Section 43.056, Local Government Code, or any other |
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| 41 | 41 | | law, this subsection controls. |
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| 42 | 42 | | (e) Section 321.102(f), Tax Code, does not apply if the |
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| 43 | 43 | | municipality and the district enter into an agreement under this |
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| 44 | 44 | | section. |
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| 45 | 45 | | SECTION 3. This Act takes effect September 1, 2013. |
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| 46 | 46 | | * * * * * |
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