85R15561 JXC-F     By: Zerwas H.B. No. 4292       A BILL TO BE ENTITLED   AN ACT   relating to the powers and duties of the Fort Bend County Municipal   Management District No. 1; authorizing the imposition of a tax.          BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:          SECTION 1.  Subchapter B, Chapter 3927, Special District   Local Laws Code, is amended by adding Section 3927.055 to read as   follows:          Sec. 3927.055.  COMPENSATION; EXPENSES. (a) The district   may compensate each director in an amount not to exceed $150 for   each board meeting. The total amount of compensation for each   director in one year may not exceed $7,200.          (b)  A director is entitled to reimbursement for necessary   and reasonable expenses incurred in carrying out the duties and   responsibilities of the board.          SECTION 2.  Subchapter E, Chapter 3927, Special District   Local Laws Code, is amended by adding Section 3927.207 to read as   follows:          Sec. 3927.207.  SALES AND USE TAX. (a) The district may   impose a sales and use tax if authorized by a majority of the voters   of the district voting at an election called for that purpose.     Revenue from the tax may be used for any purpose for which ad   valorem tax revenue of the district may be used.          (b)  The district may not adopt a sales and use tax if as a   result of the adoption of the tax the combined rate of all sales and   use taxes imposed by the district and other political subdivisions   of this state having territory in the district would exceed two   percent at any location in the district.          (c)  If the voters of the district approve the adoption of   the tax at an election held on the same election date on which   another political subdivision adopts a sales and use tax or   approves an increase in the rate of its sales and use tax and as a   result the combined rate of all sales and use taxes imposed by the   district and other political subdivisions of this state having   territory in the district would exceed two percent at any location   in the district, the election to adopt a sales and use tax under   this chapter has no effect.          (d)  Chapter 321, Tax Code, applies to the imposition,   computation, administration, enforcement, and collection of the   sales and use tax imposed by this section except to the extent it is   inconsistent with this chapter.          SECTION 3.  (a) The legal notice of the intention to   introduce this Act, setting forth the general substance of this   Act, has been published as provided by law, and the notice and a   copy of this Act have been furnished to all persons, agencies,   officials, or entities to which they are required to be furnished   under Section 59, Article XVI, Texas Constitution, and Chapter 313,   Government Code.          (b)  The governor, one of the required recipients, has   submitted the notice and Act to the Texas Commission on   Environmental Quality.          (c)  The Texas Commission on Environmental Quality has filed   its recommendations relating to this Act with the governor, the   lieutenant governor, and the speaker of the house of   representatives within the required time.          (d)  All requirements of the constitution and laws of this   state and the rules and procedures of the legislature with respect   to the notice, introduction, and passage of this Act are fulfilled   and accomplished.          SECTION 4.  This Act takes effect September 1, 2017.