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By: Isaac (Senate Sponsor - Zaffirini) |
H.B. No. 3159 |
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(In the Senate - Received from the House May 9, 2013; |
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May 10, 2013, read first time and referred to Committee on |
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Intergovernmental Relations; May 17, 2013, reported favorably by |
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the following vote: Yeas 4, Nays 0; May 17, 2013, sent to |
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printer.) |
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A BILL TO BE ENTITLED
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AN ACT
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relating to an agreement to allocate sales and use tax after a |
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municipality annexes land in an emergency services district and to |
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the provision of emergency services in that area. |
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BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
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SECTION 1. Section 775.0753(c), Health and Safety Code, is |
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amended to read as follows: |
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(c) Except as provided by Section 775.0754, the [The] |
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provisions of Section 321.102, Tax Code, governing the application |
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of a municipal sales and use tax in the event of a change in the |
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boundaries of a municipality apply to the application of a tax |
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imposed under this chapter in the event of a change in the |
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district's boundaries. |
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SECTION 2. Subchapter E, Chapter 775, Health and Safety |
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Code, is amended by adding Section 775.0754 to read as follows: |
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Sec. 775.0754. SALES AND USE TAX AGREEMENT WITH |
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MUNICIPALITY AFTER ANNEXATION. (a) This section applies when: |
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(1) a municipality annexes for full purposes part of a |
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district that imposes a sales and use tax; and |
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(2) the annexed area is not removed from the district. |
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(b) The municipality and the district may, before or after |
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the annexation, agree on an allocation between the municipality and |
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the district of revenue from the sales and use tax imposed in the |
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annexed area. |
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(c) Under policies and procedures that the comptroller |
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considers reasonable, the comptroller shall pay the amounts agreed |
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to between the municipality and the district. |
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(d) A municipality that enters into an agreement under this |
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section is not required to provide emergency services in that |
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annexed territory. To the extent of a conflict between this |
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subsection and Section 43.056, Local Government Code, or any other |
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law, this subsection controls. |
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(e) Section 321.102(f), Tax Code, does not apply if the |
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municipality and the district enter into an agreement under this |
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section. |
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SECTION 3. This Act takes effect September 1, 2013. |
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* * * * * |