TO: | Honorable Steve Ogden, Chair, Senate Committee on Finance |
FROM: | John S O'Brien, Director, Legislative Budget Board |
IN RE: | HB205 by Pickett (Relating to the imposition by certain municipalities and municipal transit departments of the local sales and use tax in certain federal military installations.), As Engrossed |
The bill would amend Chapter 321 of the Tax Code (municipal sales and use tax) and Chapter 453 of the Transportation Code (sales and use taxes for municipal transit departments), with respect to a municipality with a population greater than 500,000 that borders the United Mexican States.
The bill would amend Section 321.1045 of Tax Code to define the territory within which municipal sales and use taxes apply to include the area within the boundaries of a federal military installation that is located within the municipality's extraterritorial jurisdiction, and to provide that this section does not affect the boundaries of an emergency services district or such district's authority to continue to impose a sales and use tax throughout its current territory.
The bill would amend Section 453.051 of the Transportation Code to provide that the jurisdiction of a municipal transit department does not include any territory within the boundaries of a federal military installation that is located within the municipality's extraterritorial jurisdiction.
The bill would not affect state revenue collections.
This bill would take effect July 1, 2011, assuming that it received the requisite two-thirds majority votes in both houses of the Legislature. Otherwise, it would take effect October 1, 2011.
Source Agencies: | 304 Comptroller of Public Accounts
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LBB Staff: | JOB, KK, SD
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