Tex. Spec. Dist. Local Laws Code Section 3979.0604
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. 1256 (H.B. 4657), Sec. 1, eff. June 14, 2019.

Source: Section 3979.0604 — Tax After Municipal Annexation, https://statutes.­capitol.­texas.­gov/Docs/SD/htm/SD.­3979.­htm#3979.­0604 (accessed Apr. 13, 2024).

3979.0101
Definitions 3979.0102
Creation and Nature of District 3979.0103
Purpose 3979.0104
Findings of Benefit and Public Purpose 3979.0105
Initial District Territory 3979.0106
Eligibility for Inclusion in Special Zones 3979.0107
Applicability of Municipal Management Districts Law 3979.0108
Liberal Construction of Chapter 3979.0109
Conflicts of Law 3979.0201
Governing Body 3979.0202
Compensation 3979.0203
Temporary Directors 3979.0204
Disqualification of Directors 3979.0301
General Powers and Duties 3979.0302
Improvement Projects and Services 3979.0303
Recreational Facilities 3979.0304
Authority for Road Projects 3979.0305
Conveyance and Approval of Road Project 3979.0306
Nonprofit Corporation 3979.0307
Law Enforcement Services 3979.0308
Membership in Charitable Organizations 3979.0309
Economic Development Programs 3979.0310
Strategic Partnership Agreement 3979.0311
Regional Participation Agreement 3979.0312
Parking Facilities 3979.0313
Adding or Excluding Land 3979.0314
Disbursements and Transfers of Money 3979.0315
Audit Exemption 3979.0316
No Eminent Domain Power 3979.0401
Petition Required for Financing Services and Improvements with Assessments 3979.0402
Method of Notice for Hearing 3979.0403
Assessments 3979.0501
Tax Election Required 3979.0502
Operation and Maintenance Tax 3979.0503
Authority to Borrow Money and to Issue Bonds and Other Obligations 3979.0504
Bonds Secured by Revenue or Contract Payments 3979.0505
Bonds Secured by Ad Valorem Taxes 3979.0506
Consent of Municipality Required 3979.0601
Applicability of Certain Tax Code Provisions 3979.0602
Election 3979.0603
Sales and Use Tax Rate 3979.0604
Tax After Municipal Annexation 3979.0605
Notification of Rate Change 3979.0606
Use of Revenue 3979.0607
Abolition of Tax 3979.0701
Definition 3979.0702
Applicability of Certain Tax Code Provisions 3979.0703
Tax Authorized 3979.0704
Tax Rate 3979.0705
Information 3979.0706
Use of Revenue 3979.0707
Abolition of Tax 3979.0901
Dissolution
Green check means up to date. Up to date

Accessed:
Apr. 13, 2024

§ 3979.0604’s source at texas​.gov