85R15561 JXC-F
By: Kolkhorst S.B. No. 2264
A BILL TO BE ENTITLED
AN ACT
relating to the powers and duties of the Fort Bend County Municipal
Management District No. 1; authorizing the imposition of a tax.
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
SECTION 1. Subchapter B, Chapter 3927, Special District
Local Laws Code, is amended by adding Section 3927.055 to read as
follows:
Sec. 3927.055. COMPENSATION; EXPENSES. (a) The district
may compensate each director in an amount not to exceed $150 for
each board meeting. The total amount of compensation for each
director in one year may not exceed $7,200.
(b) A director is entitled to reimbursement for necessary
and reasonable expenses incurred in carrying out the duties and
responsibilities of the board.
SECTION 2. Subchapter E, Chapter 3927, Special District
Local Laws Code, is amended by adding Section 3927.207 to read as
follows:
Sec. 3927.207. SALES AND USE TAX. (a) The district may
impose a sales and use tax if authorized by a majority of the voters
of the district voting at an election called for that purpose.
Revenue from the tax may be used for any purpose for which ad
valorem tax revenue of the district may be used.
(b) The district may not adopt a sales and use tax if as a
result of the adoption of the tax the combined rate of all sales and
use taxes imposed by the district and other political subdivisions
of this state having territory in the district would exceed two
percent at any location in the district.
(c) If the voters of the district approve the adoption of
the tax at an election held on the same election date on which
another political subdivision adopts a sales and use tax or
approves an increase in the rate of its sales and use tax and as a
result the combined rate of all sales and use taxes imposed by the
district and other political subdivisions of this state having
territory in the district would exceed two percent at any location
in the district, the election to adopt a sales and use tax under
this chapter has no effect.
(d) Chapter 321, Tax Code, applies to the imposition,
computation, administration, enforcement, and collection of the
sales and use tax imposed by this section except to the extent it is
inconsistent with this chapter.
SECTION 3. (a) The legal notice of the intention to
introduce this Act, setting forth the general substance of this
Act, has been published as provided by law, and the notice and a
copy of this Act have been furnished to all persons, agencies,
officials, or entities to which they are required to be furnished
under Section 59, Article XVI, Texas Constitution, and Chapter 313,
Government Code.
(b) The governor, one of the required recipients, has
submitted the notice and Act to the Texas Commission on
Environmental Quality.
(c) The Texas Commission on Environmental Quality has filed
its recommendations relating to this Act with the governor, the
lieutenant governor, and the speaker of the house of
representatives within the required time.
(d) All requirements of the constitution and laws of this
state and the rules and procedures of the legislature with respect
to the notice, introduction, and passage of this Act are fulfilled
and accomplished.
SECTION 4. This Act takes effect September 1, 2017.