H.B. No. 2182
AN ACT
relating to the authority of a county assistance district to impose
a sales and use tax.
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
SECTION 1. Section 387.003, Local Government Code, is
amended by adding Subsection (k) to read as follows:
(k) In determining the combined tax rate under Subsections
(b), (f), and (h), the following are considered to not be included
in the territory of the proposed district or the area proposed to be
added to the district:
(1) rights-of-way; and
(2) any area in which a county facility is located and
in which no person has a place of business to which a sales tax
permit has been issued under Subchapter F, Chapter 151, Tax Code.
SECTION 2. Section 387.007, Local Government Code, is
amended by adding Subsection (c) to read as follows:
(c) In determining the combined tax rate under Subsection
(b), the following are considered to not be included in the
territory of the district:
(1) rights-of-way; and
(2) any area in which a county facility is located and
in which no person has a place of business to which a sales tax
permit has been issued under Subchapter F, Chapter 151, Tax Code.
SECTION 3. This Act takes effect immediately if it receives
a vote of two-thirds of all the members elected to each house, as
provided by Section 39, Article III, Texas Constitution. If this
Act does not receive the vote necessary for immediate effect, this
Act takes effect September 1, 2017.
______________________________ ______________________________
President of the Senate Speaker of the House
I certify that H.B. No. 2182 was passed by the House on May 4,
2017, by the following vote: Yeas 143, Nays 0, 2 present, not
voting.
______________________________
Chief Clerk of the House
I certify that H.B. No. 2182 was passed by the Senate on May
24, 2017, by the following vote: Yeas 29, Nays 2.
______________________________
Secretary of the Senate
APPROVED: _____________________
Date
_____________________
Governor