Bill Text: TX SB1727 | 2017-2018 | 85th Legislature | Introduced

NOTE: There are more recent revisions of this legislation. Read Latest Draft
Bill Title: Relating to the procedure for an election to adopt a sales and use tax or to change the tax rate in an emergency services district.

Spectrum: Partisan Bill (Republican 2-0)

Status: (Passed) 2017-06-09 - Effective immediately [SB1727 Detail]

Download: Texas-2017-SB1727-Introduced.html
  85R13813 SMT-D
 
  By: Birdwell S.B. No. 1727
 
 
 
A BILL TO BE ENTITLED
 
AN ACT
  relating to the procedure for an election to adopt a sales and use
  tax or to change the tax rate in an emergency services district.
         BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
         SECTION 1.  Section 775.0751(c-1), Health and Safety Code,
  is amended to read as follows:
         (c-1)  A district that otherwise would be precluded from
  adopting a sales and use tax under Subsection (c) may adopt a sales
  and use tax, change the rate of its sales and use tax, or abolish its
  sales and use tax at an election held as provided by Section
  775.0752, if the board:
               (1)  excludes from the [election and the] applicability
  of any proposed sales and use tax any territory in the district
  where the sales and use tax is then at two percent; and
               (2)  not later than the 30th day after the date on which
  the board issues the election order, gives, for informational
  purposes, written or oral notice on the proposed imposition,
  increase, or abolition of the sales and use tax, including the
  reasons for the proposed change, to the commissioners court of each
  county in which the district is located.
         SECTION 2.  Section 775.0752, Health and Safety Code, is
  amended by adding Subsection (f) to read as follows:
         (f)  At an election described by Section 775.0751(c-1) to
  adopt the tax, the ballot shall be prepared to permit voting for or
  against the proposition: "The adoption of a local sales and use tax
  in (name of district) at a rate not to exceed (proposed tax rate)
  percent in any location in the district."
         SECTION 3.  The acts and proceedings of an emergency
  services district relating to an election described by Section
  775.0751(c-1), Health and Safety Code, to impose a sales and use tax
  that was held November 3, 2015, and at which the ballot proposition
  used language from Section 775.0752, Health and Safety Code, and
  was approved by a majority of the voters voting on the proposition
  are validated as of the dates they occurred. The validation
  includes the preparation and wording of the ballot proposition, any
  action taken by the district in calling, holding, and canvassing
  the tax election, and any other action taken by the district before
  the effective date of this Act in connection with the imposition of
  the tax approved in the tax election. A district may take any
  further action or conduct any further proceeding necessary to
  complete the imposition of the tax approved at the tax election.
         SECTION 4.  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.
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