| 1 | 1 | | 89R1480 CJC-D |
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| 2 | 2 | | By: Cortez H.B. No. 485 |
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| 3 | 3 | | |
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| 4 | 4 | | |
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| 5 | 5 | | |
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| 6 | 6 | | |
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| 7 | 7 | | A BILL TO BE ENTITLED |
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| 8 | 8 | | AN ACT |
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| 9 | 9 | | relating to the authority of an emergency services district to |
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| 10 | 10 | | impose a sales tax on gas and electricity sold for residential use. |
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| 11 | 11 | | BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
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| 12 | 12 | | SECTION 1. Subchapter E, Chapter 775, Health and Safety |
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| 13 | 13 | | Code, is amended by adding Section 775.0755 to read as follows: |
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| 14 | 14 | | Sec. 775.0755. SALES TAX ON GAS AND ELECTRICITY SOLD FOR |
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| 15 | 15 | | RESIDENTIAL USE. (a) Notwithstanding Section 775.0751(b) of this |
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| 16 | 16 | | code and Section 323.207, Tax Code, the board by majority vote may |
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| 17 | 17 | | repeal the application of the exemption for gas and electricity |
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| 18 | 18 | | sold for residential use under Section 151.317, Tax Code, to the |
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| 19 | 19 | | sales or use tax imposed by the district. |
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| 20 | 20 | | (b) The board of a district that has repealed the |
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| 21 | 21 | | application of the exemption under Subsection (a) may in the same |
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| 22 | 22 | | manner reinstate the exemption. |
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| 23 | 23 | | (c) The board shall provide notice of each order adopted |
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| 24 | 24 | | under this section to the comptroller in the manner prescribed by |
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| 25 | 25 | | comptroller rule. The repeal of the application of the exemption or |
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| 26 | 26 | | the reinstatement of the exemption takes effect in the district on |
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| 27 | 27 | | the first day of the first calendar quarter after the expiration of |
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| 28 | 28 | | the first complete calendar quarter after the date on which the |
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| 29 | 29 | | comptroller receives notice of the order. |
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| 30 | 30 | | SECTION 2. This Act takes effect immediately if it receives |
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| 31 | 31 | | a vote of two-thirds of all the members elected to each house, as |
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| 32 | 32 | | provided by Section 39, Article III, Texas Constitution. If this |
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| 33 | 33 | | Act does not receive the vote necessary for immediate effect, this |
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| 34 | 34 | | Act takes effect September 1, 2025. |
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