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A BILL TO BE ENTITLED
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AN ACT
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relating to the sales and use tax rate for a fire control, |
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prevention, and emergency medical services district. |
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BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
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SECTION 1. Section 344.055(b), Local Government Code, is |
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amended to read as follows: |
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(b) A sales and use tax adopted under this chapter may be |
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charged in addition to any other sales and use tax authorized by |
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law. Notwithstanding any other law, one-eighth of one percent of a |
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sales and use tax adopted under this chapter [, and] is not included |
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in computing a combined sales and use tax rate for purposes of any |
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limitation provided by law on the maximum combined sales and use tax |
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rate of political subdivisions. |
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SECTION 2. The change in law made by this Act does not |
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affect taxes imposed before the effective date of this Act, and the |
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law in effect before the effective date of this Act is continued in |
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effect for purposes of the liability for and collection of those |
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taxes. |
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SECTION 3. This Act takes effect July 1, 2007, if it |
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receives a vote of two-thirds of all the members elected to each |
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house, as provided by Section 39, Article III, Texas Constitution. |
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If this Act does not receive the vote necessary for immediate |
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effect, this Act takes effect September 1, 2007. |