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A BILL TO BE ENTITLED
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AN ACT
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relating to the imposition of the sales and use tax by certain crime |
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control and prevention districts and fire control, prevention, and |
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emergency medical services districts. |
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BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
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SECTION 1. Subchapter B, Chapter 321, Tax Code, is amended |
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by adding Section 321.1055 to read as follows: |
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Sec. 321.1055. IMPOSITION OF FIRE CONTROL OR CRIME CONTROL |
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DISTRICT TAX ON THE RESIDENTIAL USE OF GAS AND ELECTRICITY. |
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(a) This section applies to a fire control, prevention, and |
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emergency medical services district or crime control and prevention |
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district located in all or part of a municipality that imposes a tax |
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on the residential use of gas and electricity under Section |
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321.105. |
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(b) The board of directors of a district to which this |
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section applies may, by order or resolution adopted in a public |
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hearing by a vote of a majority of the membership of the board and |
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recorded in the district's minutes: |
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(1) impose a tax adopted under Section 321.106 or |
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321.108, as applicable, on receipts from the sale, production, |
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distribution, lease, or rental of, and the use, storage, or other |
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consumption within the district of, gas and electricity for |
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residential use; |
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(2) exempt from taxation the items described by |
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Subdivision (1); or |
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(3) reimpose the tax under Subdivision (1). |
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(c) A district that adopts an order or resolution under |
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Subsection (b) shall: |
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(1) send a copy of the order or resolution to the |
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comptroller by United States certified or registered mail; |
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(2) send a copy of the order or resolution and a copy |
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of the district's boundaries to each gas and electric company whose |
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customers are subject to the tax by United States certified or |
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registered mail; and |
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(3) publish notice of the order or resolution in a |
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newspaper of general circulation in the district. |
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(d) If the residential use of gas and electricity ceases to |
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be taxable in the municipality in which a district is located, then |
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the residential use of gas and electricity is not taxable by the |
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district. |
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(e) The provisions of Sections 321.201 and 321.204 that |
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govern the computation of municipal taxes on gas and electricity |
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for residential use apply to the computation of district taxes on |
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gas and electricity for residential use under this section. |
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SECTION 2. Subsection (b), Section 321.3022, Tax Code, is |
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amended to read as follows: |
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(b) The comptroller on request shall provide to a |
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municipality that has adopted a tax under this chapter information |
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relating to the amount of tax paid to the municipality under this |
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chapter during the preceding or current calendar year by each |
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person doing business in an area, as defined by the municipality, |
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that is part of: |
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(1) an interlocal agreement; |
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(2) a tax abatement agreement; |
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(3) a reinvestment zone; |
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(4) a tax increment financing district; |
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(5) a revenue sharing agreement; |
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(6) an enterprise zone; |
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(7) a neighborhood empowerment zone; |
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(8) a crime control and prevention district; |
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(9) a fire control, prevention, and emergency medical |
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services district; |
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(10) any other agreement, zone, or district similar to |
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those listed in Subdivisions (1)-(9) [(1)-(7)]; or |
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(11) [(9)] any area defined by the municipality for |
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the purpose of economic forecasting. |
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SECTION 3. 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, 2009. |