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House Bill 2182 |
House Author: Reynolds et al. |
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Effective: Vetoed |
Senate Sponsor: Miles |
House Bill 2182 amends the Local Government Code to establish that, in determining the combined tax rate of all local sales and use taxes for purposes of an election to create a county assistance district or the imposition of a sales and use tax by such a district, 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 or in the district's territory, as applicable: rights-of-way and any area in which a county facility is located and in which no person has a place of business to which a sales tax permit has been issued.
Governor's Reason for Veto: "House Bill 2182 could be interpreted to result in certain limited geographical areas becoming subject to a local sales tax rate above the legal limit. The two percent cap on local sales tax must never be exceeded. House Bill 2182 should have been drafted with greater clarity to exclude any possibility that sales tax above the maximum allowable rate would ever be charged."