Texas 2019 - 86th Regular

Texas House Bill HB279 Compare Versions

Version 1 (Old)

Version 2 (New)

Old	New		Differences
1		-	H.B. No. 279
	1	+	By: Craddick (Senate Sponsor - Seliger) H.B. No. 279
	2	+	(In the Senate - Received from the House April 15, 2019;
	3	+	April 16, 2019, read first time and referred to Committee on Health &
	4	+	Human Services; May 17, 2019, reported favorably by the following
	5	+	vote: Yeas 9, Nays 0; May 17, 2019, sent to printer.)
	6	+	Click here to see the committee vote
2	7
3	8
	9	+	A BILL TO BE ENTITLED
4	10		AN ACT
5	11		relating to authorizing the Midland County Hospital District of
6	12		Midland County, Texas, to impose a sales and use tax.
7	13		BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
8	14		SECTION 1. Chapter 1061, Special District Local Laws Code,
9	15		is amended by adding Subchapter G to read as follows:
10	16		SUBCHAPTER G. SALES AND USE TAX
11	17		Sec. 1061.301. TAX AUTHORIZED. (a) The district may adopt,
12	18		change the rate of, or abolish a sales and use tax at an election
13	19		held in the district.
14	20		(b) The district may not adopt a tax under this subchapter
15	21		or increase the rate of the tax if as a result of the adoption of the
16	22		tax or the tax increase the combined rate of all sales and use taxes
17	23		imposed by the district and all other political subdivisions of
18	24		this state having territory in the district would exceed two
19	25		percent in any location in the district.
20	26		Sec. 1061.302. APPLICABILITY OF OTHER LAW. Except to the
21	27		extent that a provision of this subchapter applies, Chapter 323,
22	28		Tax Code, applies to a tax authorized by this subchapter in the same
23	29		manner as that chapter applies to the tax authorized by that
24	30		chapter.
25	31		Sec. 1061.303. TAX RATE; CHANGE IN RATE. (a) The district
26	32		may impose a tax authorized by this subchapter in increments of
27	33		one-eighth of one percent, with a minimum rate of one-eighth of one
28	34		percent and a maximum rate of two percent.
29	35		(b) The district may increase the rate of a tax authorized
30	36		by this subchapter to a maximum of two percent or decrease the rate
31	37		of the tax to a minimum of one-eighth of one percent if the change is
32	38		approved by a majority of the voters of the district at an election
33	39		called for that purpose.
34	40		Sec. 1061.304. ELECTION PROCEDURE. An election to adopt,
35	41		change the rate of, or abolish a tax authorized by this subchapter
36	42		is called by the adoption of an order of the board. The board may
37	43		call an election on its own motion and shall call an election if a
38	44		number of qualified voters in the district equal to at least five
39	45		percent of the number of registered voters in the district
40	46		petitions the board to call the election.
41	47		Sec. 1061.305. ELECTION IN OTHER TAXING AUTHORITY. (a) In
42	48		this section, "taxing authority" means any entity authorized to
43	49		impose a local sales and use tax.
44	50		(b) If the district is included within the boundaries of
45	51		another taxing authority and the adoption or increase in the rate of
46	52		a tax under this subchapter would result in a combined tax rate by
47	53		the district and other political subdivisions of this state of more
48	54		than two percent at any location in the district, an election to
49	55		approve or increase the rate of the tax has no effect unless:
50	56		(1) one or more of the other taxing authorities holds
51	57		an election in accordance with the law governing that authority on
52	58		the same date as the election under this subchapter to reduce the
53	59		tax rate of that authority to a rate that will result in a combined
54	60		tax rate by the district and other political subdivisions of not
55	61		more than two percent at any location in the district; and
56	62		(2) the combined tax rate is reduced to not more than
57	63		two percent as a result of that election.
58	64		(c) This section does not permit a taxing authority to
59	65		impose taxes at differential tax rates within the territory of the
60	66		authority.
61	67		Sec. 1061.306. TAX EFFECTIVE DATE. (a) The adoption,
62	68		change in the rate of, or abolition of a tax under this subchapter
63	69		takes effect on the first day of the first calendar quarter
64	70		occurring after the expiration of the first complete calendar
65	71		quarter occurring after the date on which the comptroller receives
66	72		notice of the results of an election to adopt, change the rate of,
67	73		or abolish the tax.
68	74		(b) If the comptroller determines that an effective date
69	75		provided by Subsection (a) will occur before the comptroller can
70	76		reasonably take the action required to begin collecting the tax or
71	77		to implement the change in the rate of the tax or the abolition of
72	78		the tax, the effective date may be extended by the comptroller until
73	79		the first day of the next calendar quarter.
74	80		Sec. 1061.307. USE OF TAX REVENUE. Revenue from a tax
75	81		imposed under this subchapter may be used by the district for any
76	82		purpose of the district authorized by law.
77	83		SECTION 2. Section 1061.151(b), Special District Local Laws
78	84		Code, is amended to read as follows:
79	85		(b) The proposed budget must contain a complete financial
80	86		statement of:
81	87		(1) the outstanding obligations of the district;
82	88		(2) the cash on hand in each district fund;
83	89		(3) the money received by the district from all
84	90		sources during the previous year;
85	91		(4) the money available to the district from all
86	92		sources during the ensuing year;
87	93		(5) the balances expected at the end of the year in
88	94		which the budget is being prepared;
89	95		(6) the estimated revenue and balances available to
90	96		cover the proposed budget;
91	97		(7) the estimated ad valorem tax rate required; and
92	98		(8) the proposed expenditures and disbursements and
93	99		the estimated receipts and collections for the following fiscal
94	100		year.
95	101		SECTION 3. The heading to Subchapter F, Chapter 1061,
96	102		Special District Local Laws Code, is amended to read as follows:
97	103		SUBCHAPTER F. AD VALOREM TAXES
98	104		SECTION 4. Section 26.012(1), Tax Code, is amended to read
99	105		as follows:
100	106		(1) "Additional sales and use tax" means an additional
101	107		sales and use tax imposed by:
102	108		(A) a city under Section 321.101(b);
103	109		(B) a county under Chapter 323; or
104	110		(C) a hospital district, other than a hospital
105	111		district:
106	112		(i) created on or after September 1, 2001,
107	113		that:
108	114		(a) [(i)] imposes the sales and use
109	115		tax under Subchapter I, Chapter 286, Health and Safety Code; or
110	116		(b) [(ii)] imposes the sales and use
111	117		tax under Subchapter L, Chapter 285, Health and Safety Code; or
112	118		(ii) that imposes the sales and use tax
113	119		under Subchapter G, Chapter 1061, Special District Local Laws Code.
114	120		SECTION 5. This Act takes effect immediately if it receives
115	121		a vote of two-thirds of all the members elected to each house, as
116	122		provided by Section 39, Article III, Texas Constitution. If this
117	123		Act does not receive the vote necessary for immediate effect, this
118	124		Act takes effect September 1, 2019.
119		-	______________________________ ______________________________
120		-	President of the Senate Speaker of the House
121		-	I certify that H.B. No. 279 was passed by the House on April
122		-	12, 2019, by the following vote: Yeas 132, Nays 11, 2 present, not
123		-	voting.
124		-	______________________________
125		-	Chief Clerk of the House
126		-	I certify that H.B. No. 279 was passed by the Senate on May
127		-	22, 2019, by the following vote: Yeas 27, Nays 4.
128		-	______________________________
129		-	Secretary of the Senate
130		-	APPROVED: _____________________
131		-	Date
132		-	_____________________
133		-	Governor
	125	+	* * * * *