BILL ANALYSIS H.B. 3046 By: Dale Ways & Means Committee Report (Unamended) BACKGROUND AND PURPOSE Interested parties contend that municipalities should have greater flexibility in using a combined ballot proposition to adopt, repeal, or make adjustments to municipal sales taxes. H.B. 3046 seeks to provide this flexibility by removing limitations on the types of municipal sales tax that may be adopted, repealed, or adjusted by a ballot proposition. CRIMINAL JUSTICE IMPACT It is the committee's opinion that this bill does not expressly create a criminal offense, increase the punishment for an existing criminal offense or category of offenses, or change the eligibility of a person for community supervision, parole, or mandatory supervision. RULEMAKING AUTHORITY It is the committee's opinion that this bill does not expressly grant any additional rulemaking authority to a state officer, department, agency, or institution. ANALYSIS H.B. 3046 amends the Tax Code to remove language limiting the type of municipal sales tax a municipality may lower, repeal, raise, or adopt by a combined ballot proposition to a dedicated or special purpose municipal sales tax. EFFECTIVE DATE On passage, or, if the bill does not receive the necessary vote, September 1, 2017.
BILL ANALYSIS
# BILL ANALYSIS
H.B. 3046
By: Dale
Ways & Means
Committee Report (Unamended)
H.B. 3046
By: Dale
Ways & Means
Committee Report (Unamended)
BACKGROUND AND PURPOSE Interested parties contend that municipalities should have greater flexibility in using a combined ballot proposition to adopt, repeal, or make adjustments to municipal sales taxes. H.B. 3046 seeks to provide this flexibility by removing limitations on the types of municipal sales tax that may be adopted, repealed, or adjusted by a ballot proposition.
CRIMINAL JUSTICE IMPACT It is the committee's opinion that this bill does not expressly create a criminal offense, increase the punishment for an existing criminal offense or category of offenses, or change the eligibility of a person for community supervision, parole, or mandatory supervision.
RULEMAKING AUTHORITY It is the committee's opinion that this bill does not expressly grant any additional rulemaking authority to a state officer, department, agency, or institution.
ANALYSIS H.B. 3046 amends the Tax Code to remove language limiting the type of municipal sales tax a municipality may lower, repeal, raise, or adopt by a combined ballot proposition to a dedicated or special purpose municipal sales tax.
EFFECTIVE DATE On passage, or, if the bill does not receive the necessary vote, September 1, 2017.
BACKGROUND AND PURPOSE
Interested parties contend that municipalities should have greater flexibility in using a combined ballot proposition to adopt, repeal, or make adjustments to municipal sales taxes. H.B. 3046 seeks to provide this flexibility by removing limitations on the types of municipal sales tax that may be adopted, repealed, or adjusted by a ballot proposition.
CRIMINAL JUSTICE IMPACT
It is the committee's opinion that this bill does not expressly create a criminal offense, increase the punishment for an existing criminal offense or category of offenses, or change the eligibility of a person for community supervision, parole, or mandatory supervision.
RULEMAKING AUTHORITY
It is the committee's opinion that this bill does not expressly grant any additional rulemaking authority to a state officer, department, agency, or institution.
ANALYSIS
H.B. 3046 amends the Tax Code to remove language limiting the type of municipal sales tax a municipality may lower, repeal, raise, or adopt by a combined ballot proposition to a dedicated or special purpose municipal sales tax.
EFFECTIVE DATE
On passage, or, if the bill does not receive the necessary vote, September 1, 2017.