81R29040 BEF-D
 
  By: Nelson, et al. S.B. No. 792
 
  Substitute the following for S.B. No. 792:
 
  By:  Oliveira C.S.S.B. No. 792
 
 
 
A BILL TO BE ENTITLED
 
AN ACT
  relating to the imposition of the sales and use tax by certain crime
  control and prevention districts and fire control, prevention, and
  emergency medical services districts.
         BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
         SECTION 1.  Subchapter B, Chapter 321, Tax Code, is amended
  by adding Section 321.1055 to read as follows:
         Sec. 321.1055.  IMPOSITION OF FIRE CONTROL OR CRIME CONTROL
  DISTRICT TAX ON THE RESIDENTIAL USE OF GAS AND ELECTRICITY.  
  (a)  This section applies to a fire control, prevention, and
  emergency medical services district or crime control and prevention
  district located in all or part of a municipality that imposes a tax
  on the residential use of gas and electricity under Section
  321.105.
         (b)  The board of directors of a district to which this
  section applies may, by order or resolution adopted in a public
  hearing by a vote of a majority of the membership of the board and
  recorded in the district's minutes:
               (1)  impose a tax adopted under Section 321.106 or
  321.108, as applicable, on receipts from the sale, production,
  distribution, lease, or rental of, and the use, storage, or other
  consumption within the district of, gas and electricity for
  residential use;
               (2)  exempt from taxation the items described by
  Subdivision (1); or
               (3)  reimpose the tax under Subdivision (1).
         (c)  A district that adopts an order or resolution under
  Subsection (b) shall:
               (1)  send a copy of the order or resolution to the
  comptroller by United States certified or registered mail;
               (2)  send a copy of the order or resolution and a copy
  of the district's boundaries to each gas and electric company whose
  customers are subject to the tax by United States certified or
  registered mail; and
               (3)  publish notice of the order or resolution in a
  newspaper of general circulation in the district.
         (d)  If the residential use of gas and electricity ceases to
  be taxable in the municipality in which a district is located, then
  the residential use of gas and electricity is not taxable by the
  district.
         (e)  The provisions of Sections 321.201 and 321.204 that
  govern the computation of municipal taxes on gas and electricity
  for residential use apply to the computation of district taxes on
  gas and electricity for residential use under this section.
         SECTION 2.  Subsection (b), Section 321.3022, Tax Code, is
  amended to read as follows:
         (b)  The comptroller on request shall provide to a
  municipality that has adopted a tax under this chapter information
  relating to the amount of tax paid to the municipality under this
  chapter during the preceding or current calendar year by each
  person doing business in an area, as defined by the municipality,
  that is part of:
               (1)  an interlocal agreement;
               (2)  a tax abatement agreement;
               (3)  a reinvestment zone;
               (4)  a tax increment financing district;
               (5)  a revenue sharing agreement;
               (6)  an enterprise zone;
               (7)  a neighborhood empowerment zone;
               (8)  a crime control and prevention district;
               (9)  a fire control, prevention, and emergency medical
  services district;
               (10)  any other agreement, zone, or district similar to
  those listed in Subdivisions (1)-(9) [(1)-(7)]; or
               (11) [(9)]  any area defined by the municipality for
  the purpose of economic forecasting.
         SECTION 3.  This Act takes effect January 1, 2010.