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A BILL TO BE ENTITLED
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AN ACT
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relating to the authority of a county assistance district to impose |
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a sales and use tax. |
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BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
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SECTION 1. Section 387.003, Local Government Code, is |
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amended by amending Subsection (g) and adding Subsection (l) to |
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read as follows: |
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(g) The area in which an election is held under Subsection |
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(f) is included in the district and, except as provided by Section |
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387.007(d), the sales and use tax is imposed if a majority of the |
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votes received at the election favor inclusion in the district and |
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imposition of the sales and use tax. |
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(l) In determining the combined tax rate under Subsections |
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(b), (f), and (h), the following are considered to not be included |
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in the territory of the proposed district or the area proposed to be |
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added to the district: |
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(1) rights-of-way; and |
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(2) any county-owned property that is being used for a |
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public purpose and in which no person has a place of business to |
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which a sales tax permit has been issued under Subchapter F, Chapter |
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151, Tax Code. |
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SECTION 2. Section 387.007, Local Government Code, is |
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amended by adding Subsections (c) and (d) to read as follows: |
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(c) In determining the combined tax rate under Subsection |
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(b), the following are considered to not be included in the |
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territory of the district: |
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(1) rights-of-way; and |
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(2) any county-owned property that is being used for a |
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public purpose and in which no person has a place of business to |
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which a sales tax permit has been issued under Subchapter F, Chapter |
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151, Tax Code. |
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(d) A sales and use tax adopted under this chapter does not |
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apply to an area described by Subsection (c) if the combined rate of |
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all local sales and use taxes imposed in that area would exceed the |
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maximum combined rate prescribed by Sections 321.101 and 323.101, |
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Tax Code. |
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SECTION 3. 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, 2019. |