SB 1727

85(R) - 2017
Senate Intergovernmental Relations
Senate Intergovernmental Relations
Emergency services
Special Districts

Vote Recommendation

  • Neutral
  • Neutral
  • Neutral
  • Neutral
  • Neutral


Brian Birdwell

Bill Caption

Relating to the procedure for an election to adopt a sales and use tax or to change the tax rate in an emergency services district.

Fiscal Notes

No significant fiscal implication to the State is anticipated.

Bill Analysis

Under current law, an emergency services district that would otherwise be precluded from imposing a sales and use tax may adopt, abolish, or change a tax by election if the district excludes from the election and the applicability of the proposal an area that is already subject to the maximum tax (two percent). SB 1727 would allow an area subject to the maximum tax to participate in the election but not be subject to the tax. This bill would also establish the exact language to be used on the ballot.

Vote Recommendation Notes

The purpose of this bill is to clarify election procedures in certain areas of overlapping jurisdiction by taxing authorities. While this is procedural and does not affect our liberty principles we would like to point out that this bill perfectly highlights the fact that we have too many entities in Texas with taxing authority. We remain neutral on SB 1727.