| 3 | 2 | | |
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| 4 | 3 | | |
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| 5 | 4 | | A BILL TO BE ENTITLED |
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| 6 | 5 | | AN ACT |
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| 7 | 6 | | relating to the authority of a county assistance district to impose |
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| 8 | 7 | | a sales and use tax. |
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| 9 | 8 | | BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
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| 10 | 9 | | SECTION 1. Section 387.003, Local Government Code, is |
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| 11 | 10 | | amended by amending Subsection (g) and adding Subsection (l) to |
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| 12 | 11 | | read as follows: |
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| 13 | 12 | | (g) The area in which an election is held under Subsection |
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| 14 | 13 | | (f) is included in the district and, except as provided by Section |
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| 15 | 14 | | 387.007(d), the sales and use tax is imposed if a majority of the |
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| 16 | 15 | | votes received at the election favor inclusion in the district and |
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| 17 | 16 | | imposition of the sales and use tax. |
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| 18 | 17 | | (l) In determining the combined tax rate under Subsections |
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| 19 | 18 | | (b), (f), and (h), the following are considered to not be included |
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| 20 | 19 | | in the territory of the proposed district or the area proposed to be |
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| 21 | 20 | | added to the district: |
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| 22 | 21 | | (1) rights-of-way; and |
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| 23 | 22 | | (2) any county-owned property that is being used for a |
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| 24 | 23 | | public purpose and in which no person has a place of business to |
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| 25 | 24 | | which a sales tax permit has been issued under Subchapter F, Chapter |
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| 26 | 25 | | 151, Tax Code. |
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| 27 | 26 | | SECTION 2. Section 387.007, Local Government Code, is |
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| 28 | 27 | | amended by adding Subsections (c) and (d) to read as follows: |
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| 29 | 28 | | (c) In determining the combined tax rate under Subsection |
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| 30 | 29 | | (b), the following are considered to not be included in the |
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| 31 | 30 | | territory of the district: |
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| 32 | 31 | | (1) rights-of-way; and |
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| 33 | 32 | | (2) any county-owned property that is being used for a |
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| 34 | 33 | | public purpose and in which no person has a place of business to |
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| 35 | 34 | | which a sales tax permit has been issued under Subchapter F, Chapter |
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| 36 | 35 | | 151, Tax Code. |
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| 37 | 36 | | (d) A sales and use tax adopted under this chapter does not |
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| 38 | 37 | | apply to an area described by Subsection (c) if the combined rate of |
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| 39 | 38 | | all local sales and use taxes imposed in that area would exceed the |
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| 40 | 39 | | maximum combined rate prescribed by Sections 321.101 and 323.101, |
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| 41 | 40 | | Tax Code. |
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| 42 | 41 | | SECTION 3. This Act takes effect immediately if it receives |
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| 43 | 42 | | a vote of two-thirds of all the members elected to each house, as |
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| 44 | 43 | | provided by Section 39, Article III, Texas Constitution. If this |
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| 45 | 44 | | Act does not receive the vote necessary for immediate effect, this |
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| 46 | 45 | | Act takes effect September 1, 2019. |
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