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A BILL TO BE ENTITLED
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AN ACT
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relating to the authority of an emergency services district to |
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impose a sales tax on gas and electricity sold for residential use. |
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BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
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SECTION 1. Subchapter E, Chapter 775, Health and Safety |
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Code, is amended by adding Section 775.0755 to read as follows: |
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Sec. 775.0755. SALES TAX ON GAS AND ELECTRICITY SOLD FOR |
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RESIDENTIAL USE. (a) Notwithstanding Section 775.0751(b) of this |
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code and Section 323.207, Tax Code, the board by majority vote may |
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repeal the application of the exemption for gas and electricity |
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sold for residential use under Section 151.317, Tax Code, to the |
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sales or use tax imposed by the district. |
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(b) The board of a district that has repealed the |
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application of the exemption under Subsection (a) may in the same |
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manner reinstate the exemption. |
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(c) The board shall provide notice of each order adopted |
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under this section to the comptroller in the manner prescribed by |
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comptroller rule. The repeal of the application of the exemption or |
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the reinstatement of the exemption takes effect in the district on |
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the first day of the first calendar quarter after the expiration of |
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the first complete calendar quarter after the date on which the |
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comptroller receives notice of the order. |
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SECTION 2. This Act takes effect immediately if it receives |
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a vote of two-thirds of all the members elected to each house, as |
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provided by Section 39, Article III, Texas Constitution. If this |
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Act does not receive the vote necessary for immediate effect, this |
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Act takes effect September 1, 2025. |