Relating to the authority of an emergency services district to impose a sales tax on gas and electricity sold for residential use.

89(R) HB 485 - Introduced version - Bill Text

89R1480 CJC-D

By: Cortez

H.B. No. 485

A BILL TO BE ENTITLED

AN ACT

relating to the authority of an emergency services district to

impose a sales tax on gas and electricity sold for residential use.

BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:

SECTION 1. Subchapter E, Chapter 775, Health and Safety

Code, is amended by adding Section 775.0755 to read as follows:

Sec.

775.0755.

SALES TAX ON GAS AND ELECTRICITY SOLD FOR

RESIDENTIAL USE. (a) Notwithstanding Section 775.0751(b) of this

code and Section 323.207, Tax Code, the board by majority vote may

repeal the application of the exemption for gas and electricity

sold for residential use under Section 151.317, Tax Code, to the

sales or use tax imposed by the district.

(b)

The board of a district that has repealed the

application of the exemption under Subsection (a) may in the same

manner reinstate the exemption.

(c)

The board shall provide notice of each order adopted

under this section to the comptroller in the manner prescribed by

comptroller rule. The repeal of the application of the exemption or

the reinstatement of the exemption takes effect in the district on

the first day of the first calendar quarter after the expiration of

the first complete calendar quarter after the date on which the

comptroller receives notice of the order.

SECTION 2. 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, 2025.