By: Miles S.B. No. 288
(Reynolds)
A BILL TO BE ENTITLED
AN ACT
relating to the authority of a county assistance district to impose
a sales and use tax.
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
SECTION 1. Section 387.003, Local Government Code, is
amended by amending Subsection (g) and adding Subsection (l) to
read as follows:
(g) The area in which an election is held under Subsection
(f) is included in the district and, except as provided by Section
387.007(d), the sales and use tax is imposed if a majority of the
votes received at the election favor inclusion in the district and
imposition of the sales and use tax.
(l) In determining the combined tax rate under Subsections
(b), (f), and (h), the following are considered to not be included
in the territory of the proposed district or the area proposed to be
added to the district:
(1) rights-of-way; and
(2) any county-owned property that is being used for a
public purpose and in which no person has a place of business to
which a sales tax permit has been issued under Subchapter F, Chapter
151, Tax Code.
SECTION 2. Section 387.007, Local Government Code, is
amended by adding Subsections (c) and (d) to read as follows:
(c) In determining the combined tax rate under Subsection
(b), the following are considered to not be included in the
territory of the district:
(1) rights-of-way; and
(2) any county-owned property that is being used for a
public purpose and in which no person has a place of business to
which a sales tax permit has been issued under Subchapter F, Chapter
151, Tax Code.
(d) A sales and use tax adopted under this chapter does not
apply to an area described by Subsection (c) if the combined rate of
all local sales and use taxes imposed in that area would exceed the
maximum combined rate prescribed by Sections 321.101 and 323.101,
Tax Code.
SECTION 3. 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, 2019.