HB485 - Relating to the authority of an emergency services district to impose a sales tax on gas and electricity sold for residential use.

  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           (b)     The board of a district that has repealed the   application of the exemption under Subsection (a) may in the same   manner reinstate the exemption.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.