Tex. Spec. Dist. Local Laws Code Section 3792.0604
Tax After Municipal Annexation

(a)

This section applies to the district after a municipality annexes part of the territory in the district and imposes the municipality’s sales and use tax in the annexed territory.

(b)

If at the time of annexation the district has outstanding debt or other obligations payable wholly or partly from district sales and use tax revenue, Section 321.102 (Effective Dates: New Tax, Tax Repeal, Boundary Change)(g), Tax Code, applies to the district.

(c)

If at the time of annexation the district does not have outstanding debt or other obligations payable wholly or partly from district sales and use tax revenue, the district may:

(1)

exclude the annexed territory from the district, if the district has no outstanding debt or other obligations payable from any source; or

(2)

reduce the sales and use tax in the annexed territory by resolution or order of the board to a rate that, when added to the sales and use tax rate imposed by the municipality in the annexed territory, is equal to the sales and use tax rate imposed by the district in the district territory that was not annexed by the municipality.
Added by Acts 2019, 86th Leg., R.S., Ch. 1005 (H.B. 4635), Sec. 1, eff. June 14, 2019.

Source: Section 3792.0604 — Tax After Municipal Annexation, https://statutes.­capitol.­texas.­gov/Docs/SD/htm/SD.­3792.­htm#3792.­0604 (accessed May 4, 2024).

3792.0101
Definitions 3792.0102
Creation and Nature of District 3792.0103
Purpose 3792.0104
Findings of Benefit and Public Purpose 3792.0105
Initial District Territory 3792.0106
Eligibility for Inclusion in Special Zones 3792.0107
Applicability of Municipal Management Districts Law 3792.0108
Liberal Construction of Chapter 3792.0109
Conflicts of Law 3792.0201
Governing Body 3792.0202
Compensation 3792.0203
Temporary Directors 3792.0204
Disqualification of Directors 3792.0301
General Powers and Duties 3792.0302
Improvement Projects and Services 3792.0303
Recreational Facilities 3792.0304
Authority for Road Projects 3792.0305
Conveyance and Approval of Road Project 3792.0306
Rail Facilities 3792.0307
Nonprofit Corporation 3792.0308
Law Enforcement Services 3792.0309
Membership in Charitable Organizations 3792.0310
Economic Development Programs 3792.0311
Strategic Partnership Agreement 3792.0312
Regional Participation Agreement 3792.0313
Parking Facilities 3792.0314
Adding or Excluding Land 3792.0315
Disbursements and Transfers of Money 3792.0316
Audit Exemption 3792.0317
No Eminent Domain Power 3792.0401
Petition Required for Financing Services and Improvements with Assessments 3792.0402
Method of Notice for Hearing 3792.0403
Assessments 3792.0501
Tax Election Required 3792.0502
Operation and Maintenance Tax 3792.0503
Authority to Borrow Money and to Issue Bonds and Other Obligations 3792.0504
Bonds Secured by Revenue or Contract Payments 3792.0505
Bonds Secured by Ad Valorem Taxes 3792.0506
Consent of Municipality Required 3792.0601
Applicability of Certain Tax Code Provisions 3792.0602
Election 3792.0603
Sales and Use Tax Rate 3792.0604
Tax After Municipal Annexation 3792.0605
Notification of Rate Change 3792.0606
Use of Revenue 3792.0607
Abolition of Tax 3792.0901
Dissolution
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Accessed:
May 4, 2024

§ 3792.0604’s source at texas​.gov