TO: | Honorable Steve Ogden, Chair, Senate Committee on Finance |
FROM: | John S. O'Brien, Director, Legislative Budget Board |
IN RE: | SB792 by Nelson (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.), As Introduced |
This bill would amend Chapter 321 of the Tax Code, to allow certain special purpose districts to impose a local sales and use tax on the residential use of gas and electricity. A fire control, prevention, and emergency medical services district or a 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 would be allowed to impose the tax throughout the district.
The bill would add crime control and prevention districts and fire control, prevention, and emergency medical services districts to the list of local jurisdictions which a municipality could request information from the Comptroller regarding taxes paid to the municipality.
The bill would take effect immediately if it were to receive the required two-thirds vote in both houses of the legislature; otherwise, it would take effect September 1, 2009.
Based on analysis of the Comptroller of Public Accounts, it is assumed that the agency could absorb any costs within current resources.
Source Agencies: | 304 Comptroller of Public Accounts
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LBB Staff: | JOB, MN, DB
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