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House Bill 205 |
House Author: Pickett |
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Effective: 7-1-11 |
Senate Sponsor: Rodriguez |
House Bill 205 amends the Tax Code to specify, for purposes of the Municipal Sales and Use Tax Act, that a statutory reference to a municipality with a population of more than 500,000 that borders the United Mexican States as the territory in which a municipal sales tax or an incident of that tax applies includes the area within the boundaries of a federal military installation that is located in the municipality's extraterritorial jurisdiction. The bill makes these provisions inapplicable to the boundaries of certain emergency services districts, the authority of such a district to continue imposing a sales and use tax in the entire district territory, and the duty of the district to provide services to the entire district.
House Bill 205 amends the Transportation Code to specify that the jurisdiction of a transit department created by a municipality with a population of more than 500,000 that borders the United Mexican States does not include any territory within the boundaries of a federal military installation that is located in that municipality's extraterritorial jurisdiction.