Tex. Health & Safety Code Section 775.0754
Sales and Use Tax Agreement with Municipality After Annexation

(a)

This section applies when:

(1)

a municipality annexes for full purposes part of a district that imposes a sales and use tax; and

(2)

the annexed area is not removed from the district.

(b)

The municipality and the district may, before or after the annexation, agree on an allocation between the municipality and the district of revenue from the sales and use tax imposed in the annexed area.

(c)

Under policies and procedures that the comptroller considers reasonable, the comptroller shall pay the amounts agreed to between the municipality and the district.

(d)

A municipality that enters into an agreement under this section is not required to provide emergency services in that annexed territory. To the extent of a conflict between this subsection and Section 43.056 (Provision of Services to Annexed Area), Local Government Code, or any other law, this subsection controls.

(e)

Section 321.102 (Effective Dates: New Tax, Tax Repeal, Boundary Change)(f), Tax Code, does not apply if the municipality and the district enter into an agreement under this section.
Added by Acts 2013, 83rd Leg., R.S., Ch. 1060 (H.B. 3159), Sec. 2, eff. September 1, 2013.

Source: Section 775.0754 — Sales and Use Tax Agreement with Municipality After Annexation, https://statutes.­capitol.­texas.­gov/Docs/HS/htm/HS.­775.­htm#775.­0754 (accessed Jun. 5, 2024).

775.001
Definitions 775.002
Liberal Construction 775.003
Authorization 775.011
Petition for Creation of District Located Wholly in One County 775.012
Petition for Creation of District Located in More than One County 775.013
Contents of Petition 775.014
Creation of District that Includes Municipal Territory 775.015
Filing of Petition and Notice of Hearing 775.016
Hearing 775.017
Petition Approval 775.018
Election 775.019
Election Result and Commissioners Court Order 775.020
Overlapping Districts Located Wholly in Populous County 775.021
Exclusion of Territory Located Within Other Taxing Authority 775.022
Removal of Territory by Municipality 775.024
Consolidation of Emergency Services Districts 775.025
Exclusion of Certain Territory Subject to Assessments 775.026
Conversion of Rural Fire Prevention Districts to Emergency Services Districts 775.031
District Powers 775.032
Certain Businesses Not Subject to Ad Valorem Tax or District Powers 775.033
Liability of District 775.034
Appointment of Board in District Located Wholly in One County 775.035
Election of Board in District Located in More than One County 775.036
Powers and Duties of Board 775.037
Officers of Board 775.038
Compensation 775.039
Differential Pay and Benefits for Employees of Emergency Services Districts 775.040
Fees for Providing Services 775.041
Fee Payment and Collection 775.042
Removal of Board Member by Board 775.043
Exemption from Investment Training 775.044
Vacancy on Board of District Located in More than One County 775.045
Applicability of Certain Laws 775.051
Expansion of District Territory 775.052
Petition for Dissolution 775.053
Hearing 775.054
Election to Confirm Dissolution 775.055
Administration of Property, Debts, and Assets After Dissolution 775.056
Transfer of Territory Between Districts 775.071
Limitation on Indebtedness 775.072
Depositories 775.073
Expenditures 775.074
Ad Valorem Tax 775.075
Reduction of Ad Valorem Tax Rate 775.076
Bonds and Notes Authorized 775.077
Election to Approve Bonds and Notes 775.078
Bond Anticipation Notes 775.082
Audit of District in Less Populous Counties 775.083
Annual Report 775.084
Competitive Bids 775.085
Loan for Real Property or Emergency Services Equipment 775.101
Creation 775.102
Term 775.103
Bond 775.104
Conflict of Interest 775.105
Administrative Support 775.106
Jurisdiction 775.107
Transfer of Jurisdiction 775.108
General Powers and Duties 775.109
Investigations 775.110
Inspection 775.111
Inspection for Fire Hazards 775.112
Records 775.113
Additional Investigation Powers 775.114
Insurance 775.115
Cooperation with Other Fire Marshals 775.116
Enforcement 775.117
Service of Process 775.118
Criminal Penalty 775.119
Criminal Penalty 775.151
Definitions 775.152
Hazardous Materials Service 775.153
Fee for Providing Hazardous Materials Service 775.154
Exemption for Governmental Entities 775.201
Definition 775.202
Agreement on Boundaries with Property Owners in Planned Community 775.203
Notice of Hearing 775.204
Adoption of Agreement and Approval of Exclusion 775.205
Effect of Adoption of Agreement and Approval of Exclusion 775.0205
Overlapping Districts 775.206
No Effect on Outstanding Obligations 775.0221
Arbitration Regarding Removed Territory 775.221
Authority to Divide District 775.222
Petition for Division 775.223
Hearing on Division of District 775.224
Appeal 775.225
Election to Confirm Division 775.226
Division Order 775.227
Administration of Districts After Division 775.228
Taxation for Outstanding Bonded Debt 775.229
Further Division Prohibited 775.0235
Removal of Certain Territory on Request of Municipality 775.0241
Taxes for Consolidated District 775.251
Sale and Disposition of Surplus or Salvage Property 775.301
Definition 775.302
Applicability 775.303
Delegation or Waiver by Commissioners Court 775.304
Powers Relating to District Property, Facilities, and Equipment 775.305
Budget 775.306
Business Participation 775.0315
Legal Representation 775.0341
Appointment of Board in Certain Districts Located in More than One County 775.0345
Election of Board in Certain Counties 775.0355
Disqualification of Emergency Services Commissioners in Certain Counties 775.0362
Limit on Regulation of Fireworks 775.0363
Regulation of Fireworks 775.0365
Board Training 775.0366
Service Contracts 775.0422
Removal of Appointed Board Member by Commissioners Court 775.0423
Removal of Elected Board Member 775.0445
Vacancy on Board of District Located in Certain Counties 775.0735
Disposition of Property 775.0745
Election to Increase Tax Rate 775.0751
Sales and Use Tax 775.0752
Sales and Use Tax Election Procedures 775.0753
Sales and Use Tax Effective Date 775.0754
Sales and Use Tax Agreement with Municipality After Annexation 775.0821
Alternative to Audit of District in Less Populous Counties 775.0825
Audit of District in Certain Populous Counties
Green check means up to date. Up to date

Accessed:
Jun. 5, 2024

§ 775.0754’s source at texas​.gov