Bill Text: TX SB1088 | 2011-2012 | 82nd Legislature | Comm Sub
Bill Title: Relating to the imposition by certain municipalities and municipal transit departments of the local sales and use tax in certain federal military installations.
Spectrum: Partisan Bill (Democrat 1-0)
Status: (Introduced - Dead) 2011-04-18 - Not again placed on intent calendar [SB1088 Detail]
Download: Texas-2011-SB1088-Comm_Sub.html
| By: Rodriguez | S.B. No. 1088 | |
| (In the Senate - Filed March 2, 2011; March 16, 2011, read | ||
| first time and referred to Committee on Finance; April 11, 2011, | ||
| reported adversely, with favorable Committee Substitute by the | ||
| following vote: Yeas 13, Nays 0; April 11, 2011, sent to printer.) | ||
| COMMITTEE SUBSTITUTE FOR S.B. No. 1088 | By: Zaffirini | |
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| relating to the imposition by certain municipalities and municipal | ||
| transit departments of the local sales and use tax in certain | ||
| federal military installations. | ||
| BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: | ||
| SECTION 1. Subchapter B, Chapter 321, Tax Code, is amended | ||
| by adding Section 321.1045 to read as follows: | ||
| Sec. 321.1045. IMPOSITION OF SALES AND USE TAX IN CERTAIN | ||
| FEDERAL MILITARY INSTALLATIONS. (a) This section applies only to | ||
| a municipality with a population of more than 500,000 that borders | ||
| the United Mexican States. | ||
| (b) For purposes of the sales and use tax imposed under this | ||
| chapter, a reference in this chapter or other law to the | ||
| municipality as the territory in which the tax or an incident of the | ||
| tax applies includes the area within the boundaries of a federal | ||
| military installation that is located in the municipality's | ||
| extraterritorial jurisdiction. | ||
| (c) This section does not affect: | ||
| (1) the boundaries of an emergency services district | ||
| that contains territory within the boundaries of a federal military | ||
| installation on the effective date of this section; | ||
| (2) the authority of that emergency services district | ||
| to continue to impose a sales and use tax in the entire territory of | ||
| the district; or | ||
| (3) the duty of that emergency services district to | ||
| provide services in the entire territory of the district. | ||
| SECTION 2. Section 453.051, Transportation Code, is amended | ||
| by adding Subsection (c) to read as follows: | ||
| (c) The jurisdiction of a transit department created by a | ||
| municipality with a population of more than 500,000 that borders | ||
| the United Mexican States does not include any territory within the | ||
| boundaries of a federal military installation that is located in | ||
| that municipality's extraterritorial jurisdiction. | ||
| SECTION 3. This Act takes effect July 1, 2011, 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 effect on that | ||
| date, this Act takes effect October 1, 2011. | ||
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