By: Reynolds, Zerwas, Miller H.B. No. 2182

(Senate Sponsor - Miles)

(In the Senate - Received from the House May 5, 2017; May 10, 2017, read first time and referred to Committee on Finance; May 19, 2017, reported favorably by the following vote: Yeas 12, Nays 0; May 19, 2017, sent to printer.) Click here to see the committee vote

A BILL TO BE ENTITLED

AN ACT

relating to the authority of a county assistance district to impose a sales and use tax.

BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:

SECTION 1. Section 387.003, Local Government Code, is amended by adding Subsection (k) to read as follows:

(k) In determining the combined tax rate under Subsections (b), (f), and (h), the following are considered to not be included in the territory of the proposed district or the area proposed to be added to the district:

(1) rights-of-way; and

(2) any area in which a county facility is located and in which no person has a place of business to which a sales tax permit has been issued under Subchapter F, Chapter 151, Tax Code.

SECTION 2. Section 387.007, Local Government Code, is amended by adding Subsection (c) to read as follows:

(c) In determining the combined tax rate under Subsection (b), the following are considered to not be included in the territory of the district:

(1) rights-of-way; and

(2) any area in which a county facility is located and in which no person has a place of business to which a sales tax permit has been issued under Subchapter F, Chapter 151, Tax Code.

SECTION 3. This Act takes effect immediately if it receives a vote of two-thirds of all the members elected to each house, as provided by Section 39, Article III, Texas Constitution. If this Act does not receive the vote necessary for immediate effect, this Act takes effect September 1, 2017.

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