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A BILL TO BE ENTITLED
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AN ACT
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relating to the imposition by certain municipalities and municipal |
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transit departments of the local sales and use tax in certain |
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federal military installations. |
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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 321.1045 to read as follows: |
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Sec. 321.1045. IMPOSITION OF SALES AND USE TAX IN CERTAIN |
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FEDERAL MILITARY INSTALLATIONS. (a) This section applies only to a |
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municipality with a population of more than 500,000 that borders |
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the United Mexican States. |
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(b) For purposes of the sales and use tax imposed under this |
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chapter, a reference in this chapter or other law to the |
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municipality as the territory in which the tax or an incident of the |
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tax applies includes the area within the boundaries of a federal |
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military installation that is located in the municipality's |
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extraterritorial jurisdiction. |
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SECTION 2. Section 322.002(2), Tax Code, is amended to read |
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as follows: |
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(2) "Entity area" means: |
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(A) the geographical limits of a taxing entity; |
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and |
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(B) if the taxing entity is a municipal transit |
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department created by a municipality with a population of more than |
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500,000 that borders the United Mexican States, the area within the |
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boundaries of a federal military installation that is located in |
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the creating municipality's extraterritorial jurisdiction. |
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SECTION 3. This Act takes effect September 1, 2011. |