Bill Text: TX HB2182 | 2017-2018 | 85th Legislature | Enrolled
Bill Title: Relating to the authority of a county assistance district to impose a sales and use tax.
Spectrum: Bipartisan Bill
Status: (Vetoed) 2017-06-15 - Vetoed by the Governor [HB2182 Detail]
Download: Texas-2017-HB2182-Enrolled.html
| H.B. No. 2182 | ||
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| 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. | ||
| ______________________________ | ______________________________ | |
| President of the Senate | Speaker of the House | |
| I certify that H.B. No. 2182 was passed by the House on May 4, | ||
| 2017, by the following vote: Yeas 143, Nays 0, 2 present, not | ||
| voting. | ||
| ______________________________ | ||
| Chief Clerk of the House | ||
| I certify that H.B. No. 2182 was passed by the Senate on May | ||
| 24, 2017, by the following vote: Yeas 29, Nays 2. | ||
| ______________________________ | ||
| Secretary of the Senate | ||
| APPROVED: _____________________ | ||
| Date | ||
| _____________________ | ||
| Governor | ||
