Enrolled Bill Summary

Senate Bill 1502	Senate Author:  Zaffirini
Effective:  6-15-07	House Sponsor:  Bolton et al.

            Senate Bill 1502 amends the Health and Safety Code to create an exception to provisions that prohibit an emergency services district from adopting a sales and use tax, or increasing its rate, where that action in combination with other political subdivisions' sales and use taxes would cause the aggregate tax rate to exceed two percent at any location in the district.  It allows a district that otherwise would be precluded by such provisions from adopting a tax to adopt the tax, change its rate, or abolish it at an election held on that action if the district's governing board excludes from the election, and the applicability of the tax, any territory in the district where the aggregate rate is at two percent.  The bill includes related notice requirements to inform applicable county commissioners courts of proposed changes.