Bill Text: TX SB2264 | 2017-2018 | 85th Legislature | Introduced
Bill Title: Relating to the powers and duties of the Fort Bend County Municipal Management District No. 1; authorizing the imposition of a tax.
Spectrum: Partisan Bill (Republican 1-0)
Status: (Introduced - Dead) 2017-05-05 - Recommendations filed with the Senate [SB2264 Detail]
Download: Texas-2017-SB2264-Introduced.html
| 85R15561 JXC-F | ||
| By: Kolkhorst | S.B. No. 2264 | |
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| relating to the powers and duties of the Fort Bend County Municipal | ||
| Management District No. 1; authorizing the imposition of a tax. | ||
| BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: | ||
| SECTION 1. Subchapter B, Chapter 3927, Special District | ||
| Local Laws Code, is amended by adding Section 3927.055 to read as | ||
| follows: | ||
| Sec. 3927.055. COMPENSATION; EXPENSES. (a) The district | ||
| may compensate each director in an amount not to exceed $150 for | ||
| each board meeting. The total amount of compensation for each | ||
| director in one year may not exceed $7,200. | ||
| (b) A director is entitled to reimbursement for necessary | ||
| and reasonable expenses incurred in carrying out the duties and | ||
| responsibilities of the board. | ||
| SECTION 2. Subchapter E, Chapter 3927, Special District | ||
| Local Laws Code, is amended by adding Section 3927.207 to read as | ||
| follows: | ||
| Sec. 3927.207. SALES AND USE TAX. (a) The district may | ||
| impose a sales and use tax if authorized by a majority of the voters | ||
| of the district voting at an election called for that purpose. | ||
| Revenue from the tax may be used for any purpose for which ad | ||
| valorem tax revenue of the district may be used. | ||
| (b) The district may not adopt a sales and use tax if as a | ||
| result of the adoption of the tax the combined rate of all sales and | ||
| use taxes imposed by the district and other political subdivisions | ||
| of this state having territory in the district would exceed two | ||
| percent at any location in the district. | ||
| (c) If the voters of the district approve the adoption of | ||
| the tax at an election held on the same election date on which | ||
| another political subdivision adopts a sales and use tax or | ||
| approves an increase in the rate of its sales and use tax and as a | ||
| result the combined rate of all sales and use taxes imposed by the | ||
| district and other political subdivisions of this state having | ||
| territory in the district would exceed two percent at any location | ||
| in the district, the election to adopt a sales and use tax under | ||
| this chapter has no effect. | ||
| (d) Chapter 321, Tax Code, applies to the imposition, | ||
| computation, administration, enforcement, and collection of the | ||
| sales and use tax imposed by this section except to the extent it is | ||
| inconsistent with this chapter. | ||
| SECTION 3. (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, the | ||
| lieutenant governor, and the 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 are fulfilled | ||
| and accomplished. | ||
| SECTION 4. This Act takes effect September 1, 2017. | ||
