SRC-JLB S.B. 1020 78(R)   BILL ANALYSIS


Senate Research Center   S.B. 1020
By: Madla
Intergovernmental Relations
3/21/2003
As Filed


DIGEST AND PURPOSE 

Currently, emergency services districts  are authorized to adopt a sales
and use tax in one-half of one percent increments, up to a maximum of two
percent.  The revenues from this sales and use tax are used for the
provision of fire prevention or emergency medical services.  However, the
current increments limit a district's ability to utilize any available
portion of the local two percent sales and use tax.  As proposed, S.B.
1020 allows emergency services districts, through a local sales tax
election, to adopt a sales tax in smaller increments of one-eighth of one
percent, while retaining the current maximum of two percent. 

RULEMAKING AUTHORITY

This bill does not expressly grant any additional rulemaking authority to
a state officer, institution, or agency. 

SECTION BY SECTION ANALYSIS

SECTION 1.  Amends Section 775.0751(a), Health and Safety Code, to
authorize an emergency services district to impose a sales and use tax at
a rate in any increments of one-eighth of one percent to a maximum of two
percent, rather than of one-half percent, one percent, one and one-half
percent, or two percent. 

SECTION 2.  Effective date:  upon passage or September 1, 2003.