| 1 | | - | By: Reynolds, Zerwas, Miller H.B. No. 2182 |
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| 2 | | - | (Senate Sponsor - Miles) |
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| 3 | | - | (In the Senate - Received from the House May 5, 2017; |
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| 4 | | - | May 10, 2017, read first time and referred to Committee on Finance; |
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| 5 | | - | May 19, 2017, reported favorably by the following vote: Yeas 12, |
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| 6 | | - | Nays 0; May 19, 2017, sent to printer.) |
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| 7 | | - | Click here to see the committee vote |
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| 1 | + | H.B. No. 2182 |
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| 11 | 4 | | AN ACT |
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| 12 | 5 | | relating to the authority of a county assistance district to impose |
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| 13 | 6 | | a sales and use tax. |
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| 14 | 7 | | BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
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| 15 | 8 | | SECTION 1. Section 387.003, Local Government Code, is |
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| 16 | 9 | | amended by adding Subsection (k) to read as follows: |
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| 17 | 10 | | (k) In determining the combined tax rate under Subsections |
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| 18 | 11 | | (b), (f), and (h), the following are considered to not be included |
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| 19 | 12 | | in the territory of the proposed district or the area proposed to be |
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| 20 | 13 | | added to the district: |
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| 21 | 14 | | (1) rights-of-way; and |
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| 22 | 15 | | (2) any area in which a county facility is located and |
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| 23 | 16 | | in which no person has a place of business to which a sales tax |
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| 24 | 17 | | permit has been issued under Subchapter F, Chapter 151, Tax Code. |
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| 25 | 18 | | SECTION 2. Section 387.007, Local Government Code, is |
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| 26 | 19 | | amended by adding Subsection (c) to read as follows: |
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| 27 | 20 | | (c) In determining the combined tax rate under Subsection |
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| 28 | 21 | | (b), the following are considered to not be included in the |
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| 29 | 22 | | territory of the district: |
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| 30 | 23 | | (1) rights-of-way; and |
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| 31 | 24 | | (2) any area in which a county facility is located and |
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| 32 | 25 | | in which no person has a place of business to which a sales tax |
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| 33 | 26 | | permit has been issued under Subchapter F, Chapter 151, Tax Code. |
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| 34 | 27 | | SECTION 3. This Act takes effect immediately if it receives |
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| 35 | 28 | | a vote of two-thirds of all the members elected to each house, as |
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| 36 | 29 | | provided by Section 39, Article III, Texas Constitution. If this |
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| 37 | 30 | | Act does not receive the vote necessary for immediate effect, this |
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| 38 | 31 | | Act takes effect September 1, 2017. |
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| 39 | | - | * * * * * |
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| 32 | + | ______________________________ ______________________________ |
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| 33 | + | President of the Senate Speaker of the House |
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| 34 | + | I certify that H.B. No. 2182 was passed by the House on May 4, |
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| 35 | + | 2017, by the following vote: Yeas 143, Nays 0, 2 present, not |
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| 36 | + | voting. |
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| 37 | + | ______________________________ |
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| 38 | + | Chief Clerk of the House |
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| 39 | + | I certify that H.B. No. 2182 was passed by the Senate on May |
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| 40 | + | 24, 2017, by the following vote: Yeas 29, Nays 2. |
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| 41 | + | ______________________________ |
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| 42 | + | Secretary of the Senate |
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| 43 | + | APPROVED: _____________________ |
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| 44 | + | Date |
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| 45 | + | _____________________ |
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| 46 | + | Governor |
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