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A BILL TO BE ENTITLED
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AN ACT
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relating to the posting of certain business tax incentives on |
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Internet websites maintained by certain political subdivisions. |
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BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
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SECTION 1. Chapter 140, Local Government Code, is amended |
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by adding Section 140.008 to read as follows: |
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Sec. 140.008. INTERNET POSTING OF CERTAIN TAX INCENTIVES |
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REQUIRED. (a) This section applies only to a county or |
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municipality with a population of 250,000 or more. |
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(b) A county or municipality that maintains an Internet |
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website shall post the following information on the website: |
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(1) any current local sales and use tax incentive |
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offered by the county or municipality to a business, including |
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exemptions from and rebates of those taxes; and |
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(2) any proposed local sales and use tax incentive to |
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be offered by the county or municipality to a business, including |
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exemptions from and rebates of those taxes. |
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(c) When a tax incentive described by Subsection (b)(2) is |
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on the agenda or otherwise up for consideration at a meeting of the |
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governing body of the county or municipality, the county or |
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municipality shall post the agenda on any Internet website the |
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county or municipality maintains. |
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(d) The county or municipality shall: |
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(1) post the information described by Subsection (b) |
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as soon as practicable; and |
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(2) periodically update that information to maintain |
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accuracy. |
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SECTION 2. (a) The change in law made by Section 140.008, |
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Local Government Code, as added by this Act, applies only to a local |
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sales and use tax incentive offered or proposed to be offered on or |
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after September 1, 2009. |
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(b) A county or municipality shall begin posting the |
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information required by Section 140.008, Local Government Code, not |
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later than January 1, 2010. |
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SECTION 3. This Act takes effect September 1, 2009. |