Bill Text: TX HB4748 | 2019-2020 | 86th Legislature | Introduced
NOTE: There are more recent revisions of this legislation. Read Latest Draft
Bill Title: Relating to the authority of the Near Northside Management District to impose a sales and use tax and finance a project or service.
Spectrum: Partisan Bill (Democrat 2-0)
Status: (Engrossed - Dead) 2019-05-26 - Senate passage as amended reported [HB4748 Detail]
Download: Texas-2019-HB4748-Introduced.html
Bill Title: Relating to the authority of the Near Northside Management District to impose a sales and use tax and finance a project or service.
Spectrum: Partisan Bill (Democrat 2-0)
Status: (Engrossed - Dead) 2019-05-26 - Senate passage as amended reported [HB4748 Detail]
Download: Texas-2019-HB4748-Introduced.html
86R9841 JXC-D | ||
By: Dutton | H.B. No. 4748 |
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relating to the authority of the Near Northside Management District | ||
to impose a sales and use tax. | ||
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: | ||
SECTION 1. Chapter 3905, Special District Local Laws Code, | ||
is amended by adding Subchapter F to read as follows: | ||
SUBCHAPTER F. SALES AND USE TAX | ||
Sec. 3905.251. APPLICABILITY OF CERTAIN TAX CODE | ||
PROVISIONS. (a) Chapter 321, Tax Code, governs the imposition, | ||
computation, administration, enforcement, and collection of the | ||
sales and use tax authorized by this subchapter except to the extent | ||
Chapter 321, Tax Code, is inconsistent with this chapter. | ||
(b) For the purposes of this subchapter, a reference in | ||
Chapter 321, Tax Code, to a municipality or the governing body of a | ||
municipality is a reference to the district or the board, | ||
respectively. | ||
Sec. 3905.252. ELECTION; ADOPTION OF TAX. (a) The district | ||
may adopt a sales and use tax if authorized by a majority of the | ||
voters of the district voting at an election held for that purpose. | ||
(b) The board by order may call an election to authorize the | ||
adoption of the sales and use tax. The election may be held on any | ||
uniform election date and in conjunction with any other district | ||
election. | ||
(c) The district shall provide notice of the election and | ||
shall hold the election in the manner prescribed by Section | ||
3905.201. | ||
(d) The ballot shall be printed to provide for voting for or | ||
against the proposition: "Authorization of a sales and use tax in | ||
the Near Northside Management District at a rate not to exceed ____ | ||
percent" (insert rate of one or more increments of one-eighth of one | ||
percent). | ||
Sec. 3905.253. SALES AND USE TAX RATE. (a) After the date | ||
the results are declared of an election held under Section 3905.252 | ||
at which the voters authorized imposition of a tax, the board shall | ||
provide by resolution or order the initial rate of the tax, which | ||
must be in one or more increments of one-eighth of one percent. | ||
(b) After the authorization of a tax under Section 3905.252, | ||
the board may increase or decrease the rate of the tax by one or more | ||
increments of one-eighth of one percent. | ||
(c) The board may not decrease the rate of the tax if the | ||
decrease would impair the repayment of any outstanding debt or | ||
obligation payable from the tax. | ||
(d) The initial rate of the tax or any rate resulting from | ||
subsequent increases or decreases may not exceed the lesser of: | ||
(1) the maximum rate authorized at the election held | ||
under Section 3905.252; or | ||
(2) a rate that, when added to the rates of all sales | ||
and use taxes imposed by other political subdivisions with | ||
territory in the district, would result in the maximum combined | ||
rate prescribed by Section 321.101(f), Tax Code, at any location in | ||
the district. | ||
(e) In determining whether the combined sales and use tax | ||
rate under Subsection (d)(2) would exceed the maximum combined rate | ||
prescribed by Section 321.101(f), Tax Code, at any location in the | ||
district, the board shall include: | ||
(1) any sales and use tax imposed by a political | ||
subdivision whose territory overlaps all or part of the district; | ||
(2) any sales and use tax to be imposed by the city or | ||
the county as a result of an election held on the same date as the | ||
election held under Section 3905.252; and | ||
(3) any increase to an existing sales and use tax | ||
imposed by the city or the county as a result of an election held on | ||
the same date as the election held under Section 3905.252. | ||
Sec. 3905.254. NOTIFICATION OF RATE CHANGE. The board | ||
shall notify the comptroller of any changes made to the tax rate | ||
under this subchapter in the same manner the municipal secretary | ||
provides notice to the comptroller under Section 321.405(b), Tax | ||
Code. | ||
Sec. 3905.255. USE OF REVENUE. Revenue from the sales and | ||
use tax imposed under this subchapter is for the use and benefit of | ||
the district and may be used for any district purpose. The district | ||
may pledge all or part of the revenue to the payment of bonds, | ||
notes, or other obligations, and that pledge of revenue may be in | ||
combination with other revenue, including tax revenue, available to | ||
the district. | ||
Sec. 3905.256. ABOLITION OF TAX. (a) Except as provided by | ||
Subsection (b), the board may abolish the tax imposed under this | ||
subchapter without an election. | ||
(b) The board may not abolish the tax imposed under this | ||
subchapter if the district has any outstanding debt or obligation | ||
secured by the tax, and repayment of the debt or obligation would be | ||
impaired by the abolition of the tax. | ||
(c) If the board abolishes the tax, the board shall notify | ||
the comptroller of that action in the same manner the municipal | ||
secretary provides notice to the comptroller under Section | ||
321.405(b), Tax Code. | ||
(d) If the board abolishes the tax or decreases the tax rate | ||
to zero, a new election to authorize a sales and use tax must be held | ||
under Section 3905.252 before the district may subsequently impose | ||
the tax. | ||
SECTION 2. (a) The legal notice of the intention to | ||
introduce this Act, setting forth the general substance of this | ||
Act, has been published as provided by law, and the notice and a | ||
copy of this Act have been furnished to all persons, agencies, | ||
officials, or entities to which they are required to be furnished | ||
under Section 59, Article XVI, Texas Constitution, and Chapter 313, | ||
Government Code. | ||
(b) The governor, one of the required recipients, has | ||
submitted the notice and Act to the Texas Commission on | ||
Environmental Quality. | ||
(c) The Texas Commission on Environmental Quality has filed | ||
its recommendations relating to this Act with the governor, | ||
lieutenant governor, and speaker of the house of representatives | ||
within the required time. | ||
(d) All requirements of the constitution and laws of this | ||
state and the rules and procedures of the legislature with respect | ||
to the notice, introduction, and passage of this Act have been | ||
fulfilled and accomplished. | ||
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, 2019. |