S.B. No. 1727
AN ACT
relating to the procedure for an election to adopt a sales and use
tax or to change the tax rate in an emergency services district.
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
SECTION 1. Section 775.0751(c-1), Health and Safety Code,
is amended to read as follows:
(c-1) A district that otherwise would be precluded from
adopting a sales and use tax under Subsection (c) may adopt a sales
and use tax, change the rate of its sales and use tax, or abolish its
sales and use tax at an election held as provided by Section
775.0752, if the board:
(1) excludes from the [election and the] applicability
of any proposed sales and use tax any territory in the district
where the sales and use tax is then at two percent; and
(2) not later than the 30th day after the date on which
the board issues the election order, gives, for informational
purposes, written or oral notice on the proposed imposition,
increase, or abolition of the sales and use tax, including the
reasons for the proposed change, to the commissioners court of each
county in which the district is located.
SECTION 2. Section 775.0752, Health and Safety Code, is
amended by adding Subsection (f) to read as follows:
(f) At an election described by Section 775.0751(c-1) to
adopt the tax, the ballot shall be prepared to permit voting for or
against the proposition: "The adoption of a local sales and use tax
in (name of district) at a rate not to exceed (proposed tax rate)
percent in any location in the district."
SECTION 3. The acts and proceedings of an emergency
services district relating to an election described by Section
775.0751(c-1), Health and Safety Code, to impose a sales and use tax
that was held November 3, 2015, and at which the ballot proposition
used language from Section 775.0752, Health and Safety Code, and
was approved by a majority of the voters voting on the proposition
are validated as of the dates they occurred. The validation
includes the preparation and wording of the ballot proposition, any
action taken by the district in calling, holding, and canvassing
the tax election, and any other action taken by the district before
the effective date of this Act in connection with the imposition of
the tax approved in the tax election. A district may take any
further action or conduct any further proceeding necessary to
complete the imposition of the tax approved at the tax election.
SECTION 4. 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 hereby certify that S.B. No. 1727 passed the Senate on
May 4, 2017, by the following vote: Yeas 29, Nays 2.
______________________________
Secretary of the Senate
I hereby certify that S.B. No. 1727 passed the House on
May 24, 2017, by the following vote: Yeas 144, Nays 2, two
present not voting.
______________________________
Chief Clerk of the House
Approved:
______________________________
Date
______________________________
Governor