Bill Text: TX HB3159 | 2013-2014 | 83rd Legislature | Enrolled
Bill Title: Relating to an agreement to allocate sales and use tax after a municipality annexes land in an emergency services district and to the provision of emergency services in that area.
Spectrum: Bipartisan Bill
Status: (Passed) 2013-06-14 - Effective on 9/1/13 [HB3159 Detail]
Download: Texas-2013-HB3159-Enrolled.html
H.B. No. 3159 |
|
||
relating to an agreement to allocate sales and use tax after a | ||
municipality annexes land in an emergency services district and to | ||
the provision of emergency services in that area. | ||
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: | ||
SECTION 1. Section 775.0753(c), Health and Safety Code, is | ||
amended to read as follows: | ||
(c) Except as provided by Section 775.0754, the [ |
||
provisions of Section 321.102, Tax Code, governing the application | ||
of a municipal sales and use tax in the event of a change in the | ||
boundaries of a municipality apply to the application of a tax | ||
imposed under this chapter in the event of a change in the | ||
district's boundaries. | ||
SECTION 2. Subchapter E, Chapter 775, Health and Safety | ||
Code, is amended by adding Section 775.0754 to read as follows: | ||
Sec. 775.0754. SALES AND USE TAX AGREEMENT WITH | ||
MUNICIPALITY AFTER ANNEXATION. (a) This section applies when: | ||
(1) a municipality annexes for full purposes part of a | ||
district that imposes a sales and use tax; and | ||
(2) the annexed area is not removed from the district. | ||
(b) The municipality and the district may, before or after | ||
the annexation, agree on an allocation between the municipality and | ||
the district of revenue from the sales and use tax imposed in the | ||
annexed area. | ||
(c) Under policies and procedures that the comptroller | ||
considers reasonable, the comptroller shall pay the amounts agreed | ||
to between the municipality and the district. | ||
(d) A municipality that enters into an agreement under this | ||
section is not required to provide emergency services in that | ||
annexed territory. To the extent of a conflict between this | ||
subsection and Section 43.056, Local Government Code, or any other | ||
law, this subsection controls. | ||
(e) Section 321.102(f), Tax Code, does not apply if the | ||
municipality and the district enter into an agreement under this | ||
section. | ||
SECTION 3. This Act takes effect September 1, 2013. | ||
______________________________ | ______________________________ | |
President of the Senate | Speaker of the House | |
I certify that H.B. No. 3159 was passed by the House on May 8, | ||
2013, by the following vote: Yeas 147, Nays 0, 2 present, not | ||
voting. | ||
______________________________ | ||
Chief Clerk of the House | ||
I certify that H.B. No. 3159 was passed by the Senate on May | ||
22, 2013, by the following vote: Yeas 31, Nays 0. | ||
______________________________ | ||
Secretary of the Senate | ||
APPROVED: _____________________ | ||
Date | ||
_____________________ | ||
Governor |