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AN ACT
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relating to the imposition by certain municipalities and municipal |
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transit departments of the local sales and use tax in certain |
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federal military installations. |
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BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
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SECTION 1. Subchapter B, Chapter 321, Tax Code, is amended |
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by adding Section 321.1045 to read as follows: |
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Sec. 321.1045. IMPOSITION OF SALES AND USE TAX IN CERTAIN |
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FEDERAL MILITARY INSTALLATIONS. (a) This section applies only to a |
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municipality with a population of more than 500,000 that borders |
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the United Mexican States. |
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(b) For purposes of the sales and use tax imposed under this |
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chapter, a reference in this chapter or other law to the |
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municipality as the territory in which the tax or an incident of the |
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tax applies includes the area within the boundaries of a federal |
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military installation that is located in the municipality's |
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extraterritorial jurisdiction. |
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(c) This section does not affect: |
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(1) the boundaries of an emergency services district |
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that contains territory within the boundaries of a federal military |
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installation on the effective date of this section; |
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(2) the authority of that emergency services district |
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to continue to impose a sales and use tax in the entire territory of |
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the district; or |
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(3) the duty of that emergency services district to |
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provide services in the entire territory of the district. |
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SECTION 2. Section 453.051, Transportation Code, is amended |
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by adding Subsection (c) to read as follows: |
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(c) The jurisdiction of a transit department created by a |
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municipality with a population of more than 500,000 that borders |
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the United Mexican States does not include any territory within the |
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boundaries of a federal military installation that is located in |
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that municipality's extraterritorial jurisdiction. |
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SECTION 3. This Act takes effect July 1, 2011, if it |
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receives a vote of two-thirds of all the members elected to each |
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house, as provided by Section 39, Article III, Texas Constitution. |
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If this Act does not receive the vote necessary for effect on that |
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date, this Act takes effect October 1, 2011. |
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______________________________ |
______________________________ |
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President of the Senate |
Speaker of the House |
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I certify that H.B. No. 205 was passed by the House on April |
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7, 2011, by the following vote: Yeas 143, Nays 1, 1 present, not |
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voting. |
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______________________________ |
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Chief Clerk of the House |
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I certify that H.B. No. 205 was passed by the Senate on May |
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13, 2011, by the following vote: Yeas 30, Nays 1 |
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. |
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______________________________ |
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Secretary of the Senate |
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APPROVED: _____________________ |
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Date |
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_____________________ |
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Governor |