4 | 6 | | AN ACT |
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5 | 7 | | relating to the procedure for an election to adopt a sales and use |
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6 | 8 | | tax or to change the tax rate in an emergency services district. |
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7 | 9 | | BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
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8 | 10 | | SECTION 1. Section 775.0751(c-1), Health and Safety Code, |
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9 | 11 | | is amended to read as follows: |
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10 | 12 | | (c-1) A district that otherwise would be precluded from |
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11 | 13 | | adopting a sales and use tax under Subsection (c) may adopt a sales |
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12 | 14 | | and use tax, change the rate of its sales and use tax, or abolish its |
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13 | 15 | | sales and use tax at an election held as provided by Section |
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14 | 16 | | 775.0752, if the board: |
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15 | 17 | | (1) excludes from the [election and the] applicability |
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16 | 18 | | of any proposed sales and use tax any territory in the district |
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17 | 19 | | where the sales and use tax is then at two percent; and |
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18 | 20 | | (2) not later than the 30th day after the date on which |
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19 | 21 | | the board issues the election order, gives, for informational |
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20 | 22 | | purposes, written or oral notice on the proposed imposition, |
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21 | 23 | | increase, or abolition of the sales and use tax, including the |
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22 | 24 | | reasons for the proposed change, to the commissioners court of each |
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23 | 25 | | county in which the district is located. |
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24 | 26 | | SECTION 2. Section 775.0752, Health and Safety Code, is |
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25 | 27 | | amended by adding Subsection (f) to read as follows: |
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26 | 28 | | (f) At an election described by Section 775.0751(c-1) to |
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27 | 29 | | adopt the tax, the ballot shall be prepared to permit voting for or |
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28 | 30 | | against the proposition: "The adoption of a local sales and use tax |
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29 | 31 | | in (name of district) at a rate not to exceed (proposed tax rate) |
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30 | 32 | | percent in any location in the district." |
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31 | 33 | | SECTION 3. The acts and proceedings of an emergency |
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32 | 34 | | services district relating to an election described by Section |
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33 | 35 | | 775.0751(c-1), Health and Safety Code, to impose a sales and use tax |
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34 | 36 | | that was held November 3, 2015, and at which the ballot proposition |
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35 | 37 | | used language from Section 775.0752, Health and Safety Code, and |
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36 | 38 | | was approved by a majority of the voters voting on the proposition |
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37 | 39 | | are validated as of the dates they occurred. The validation |
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38 | 40 | | includes the preparation and wording of the ballot proposition, any |
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39 | 41 | | action taken by the district in calling, holding, and canvassing |
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40 | 42 | | the tax election, and any other action taken by the district before |
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41 | 43 | | the effective date of this Act in connection with the imposition of |
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42 | 44 | | the tax approved in the tax election. A district may take any |
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43 | 45 | | further action or conduct any further proceeding necessary to |
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44 | 46 | | complete the imposition of the tax approved at the tax election. |
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45 | 47 | | SECTION 4. This Act takes effect immediately if it receives |
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46 | 48 | | a vote of two-thirds of all the members elected to each house, as |
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47 | 49 | | provided by Section 39, Article III, Texas Constitution. If this |
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48 | 50 | | Act does not receive the vote necessary for immediate effect, this |
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49 | 51 | | Act takes effect September 1, 2017. |
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50 | | - | ______________________________ ______________________________ |
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51 | | - | President of the Senate Speaker of the House |
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52 | | - | I hereby certify that S.B. No. 1727 passed the Senate on |
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53 | | - | May 4, 2017, by the following vote: Yeas 29, Nays 2. |
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54 | | - | ______________________________ |
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55 | | - | Secretary of the Senate |
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56 | | - | I hereby certify that S.B. No. 1727 passed the House on |
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57 | | - | May 24, 2017, by the following vote: Yeas 144, Nays 2, two |
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58 | | - | present not voting. |
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59 | | - | ______________________________ |
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60 | | - | Chief Clerk of the House |
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61 | | - | Approved: |
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62 | | - | ______________________________ |
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63 | | - | Date |
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64 | | - | ______________________________ |
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65 | | - | Governor |
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