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A BILL TO BE ENTITLED
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AN ACT
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relating to the adoption, increase, or abolition of a sales and use |
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tax by an emergency services district. |
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BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
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SECTION 1. Section 775.0751, Health and Safety Code, is |
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amended by amending Subsections (c) and (d) and adding Subsection |
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(c-1) to read as follows: |
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(c) Except as provided by Subsection (c-1), a [A] district |
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may not adopt a tax under this section or increase the rate of the |
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tax if as a result of the adoption of the tax or the tax increase the |
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combined rate of all sales and use taxes imposed by the district and |
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other political subdivisions of this state having territory in the |
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district would exceed two percent at any location in the district. |
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(c-1) A district that otherwise would be precluded from |
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adopting a sales and use tax under Subsection (c) may adopt a sales |
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and use tax, change the rate of its sales and use tax, or abolish its |
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sales and use tax at an election held as provided by Section |
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775.0752, if the board: |
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(1) excludes from the election and the applicability |
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of any proposed sales and use tax any territory in the district |
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where the sales and use tax is then at two percent; and |
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(2) not later than the 30th day after the date on which |
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the board issues the election order, gives, for informational |
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purposes, written or oral notice on the proposed imposition, |
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increase, or abolition of the sales and use tax, including the |
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reasons for the proposed change, to the commissioners court of each |
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county in which the district is located. |
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(d) If the voters of a district approve the adoption of the |
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tax or an increase in the tax rate at an election held on the same |
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election date on which another political subdivision of this state |
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adopts a sales and use tax or approves the increase in the rate of |
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its sales and use tax and as a result the combined rate of all sales |
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and use taxes imposed by the district and other political |
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subdivisions of this state having territory in the portion of the |
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district in which the district sales and use tax will apply would |
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exceed two percent at any location in that portion of the district, |
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the election to adopt a sales and use tax or to increase the rate of |
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the sales and use tax in the district under this subchapter has no |
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effect. |
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SECTION 2. This Act takes effect immediately if it receives |
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a vote of two-thirds of all the members elected to each house, as |
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provided by Section 39, Article III, Texas Constitution. If this |
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Act does not receive the vote necessary for immediate effect, this |
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Act takes effect September 1, 2007. |