Bill Text: TX HB205 | 2011-2012 | 82nd Legislature | Enrolled
Bill Title: Relating to the imposition by certain municipalities and municipal transit departments of the local sales and use tax in certain federal military installations.
Sponsorship: Partisan Bill (Democrat 2)
Status: (Passed) 2011-05-28 - Effective on . . . . . . . . . . . . . . . [HB205 Detail]
Download: Texas-2011-HB205-Enrolled.html
| H.B. No. 205 | ||
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| relating to the imposition by certain municipalities and municipal | ||
| transit departments of the local sales and use tax in certain | ||
| federal military installations. | ||
| BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: | ||
| SECTION 1. Subchapter B, Chapter 321, Tax Code, is amended | ||
| by adding Section 321.1045 to read as follows: | ||
| Sec. 321.1045. IMPOSITION OF SALES AND USE TAX IN CERTAIN | ||
| FEDERAL MILITARY INSTALLATIONS. (a) This section applies only to a | ||
| municipality with a population of more than 500,000 that borders | ||
| the United Mexican States. | ||
| (b) For purposes of the sales and use tax imposed under this | ||
| chapter, a reference in this chapter or other law to the | ||
| municipality as the territory in which the tax or an incident of the | ||
| tax applies includes the area within the boundaries of a federal | ||
| military installation that is located in the municipality's | ||
| extraterritorial jurisdiction. | ||
| (c) This section does not affect: | ||
| (1) the boundaries of an emergency services district | ||
| that contains territory within the boundaries of a federal military | ||
| installation on the effective date of this section; | ||
| (2) the authority of that emergency services district | ||
| to continue to impose a sales and use tax in the entire territory of | ||
| the district; or | ||
| (3) the duty of that emergency services district to | ||
| provide services in the entire territory of the district. | ||
| SECTION 2. Section 453.051, Transportation Code, is amended | ||
| by adding Subsection (c) to read as follows: | ||
| (c) The jurisdiction of a transit department created by a | ||
| municipality with a population of more than 500,000 that borders | ||
| the United Mexican States does not include any territory within the | ||
| boundaries of a federal military installation that is located in | ||
| that municipality's extraterritorial jurisdiction. | ||
| SECTION 3. This Act takes effect July 1, 2011, 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 effect on that | ||
| date, this Act takes effect October 1, 2011. | ||
| ______________________________ | ______________________________ | |
| President of the Senate | Speaker of the House | |
| I certify that H.B. No. 205 was passed by the House on April | ||
| 7, 2011, by the following vote: Yeas 143, Nays 1, 1 present, not | ||
| voting. | ||
| ______________________________ | ||
| Chief Clerk of the House | ||
| I certify that H.B. No. 205 was passed by the Senate on May | ||
| 13, 2011, by the following vote: Yeas 30, Nays 1 | ||
| . | ||
| ______________________________ | ||
| Secretary of the Senate | ||
| APPROVED: _____________________ | ||
| Date | ||
| _____________________ | ||
| Governor | ||
