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A BILL TO BE ENTITLED
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AN ACT
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relating to the procedure for an election to adopt a sales and use |
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tax or to change the tax rate in an emergency services district. |
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BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
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SECTION 1. Section 775.0751(c-1), Health and Safety Code, |
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is amended to read as follows: |
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(c-1) A district that otherwise would be precluded from |
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adopting a sales and use tax under Subsection (c) may adopt a sales |
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and use tax, change the rate of its sales and use tax, or abolish its |
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sales and use tax at an election held as provided by Section |
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775.0752, if the board: |
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(1) excludes from the [election and the] applicability |
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of any proposed sales and use tax any territory in the district |
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where the sales and use tax is then at two percent; and |
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(2) not later than the 30th day after the date on which |
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the board issues the election order, gives, for informational |
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purposes, written or oral notice on the proposed imposition, |
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increase, or abolition of the sales and use tax, including the |
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reasons for the proposed change, to the commissioners court of each |
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county in which the district is located. |
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SECTION 2. Section 775.0752, Health and Safety Code, is |
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amended by adding Subsection (f) to read as follows: |
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(f) At an election described by Section 775.0751(c-1) to |
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adopt the tax, the ballot shall be prepared to permit voting for or |
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against the proposition: "The adoption of a local sales and use tax |
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in (name of district) at a rate not to exceed (proposed tax rate) |
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percent in any location in the district." |
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SECTION 3. The acts and proceedings of an emergency |
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services district relating to an election described by Section |
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775.0751(c-1), Health and Safety Code, to impose a sales and use tax |
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that was held November 3, 2015, and at which the ballot proposition |
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used language from Section 775.0752, Health and Safety Code, and |
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was approved by a majority of the voters voting on the proposition |
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are validated as of the dates they occurred. The validation |
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includes the preparation and wording of the ballot proposition, any |
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action taken by the district in calling, holding, and canvassing |
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the tax election, and any other action taken by the district before |
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the effective date of this Act in connection with the imposition of |
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the tax approved in the tax election. A district may take any |
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further action or conduct any further proceeding necessary to |
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complete the imposition of the tax approved at the tax election. |
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SECTION 4. This Act takes effect immediately if it receives |
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a vote of two-thirds of all the members elected to each house, as |
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provided by Section 39, Article III, Texas Constitution. If this |
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Act does not receive the vote necessary for immediate effect, this |
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Act takes effect September 1, 2017. |