S.B. No. 1727         AN ACT   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.          BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:          SECTION 1.  Section 775.0751(c-1), Health and Safety Code,   is amended to read as follows:          (c-1)  A district that otherwise would be precluded from   adopting a sales and use tax under Subsection (c) may adopt a sales   and use tax, change the rate of its sales and use tax, or abolish its   sales and use tax at an election held as provided by Section   775.0752, if the board:                (1)  excludes from the [election and the] applicability   of any proposed sales and use tax any territory in the district   where the sales and use tax is then at two percent; and                (2)  not later than the 30th day after the date on which   the board issues the election order, gives, for informational   purposes, written or oral notice on the proposed imposition,   increase, or abolition of the sales and use tax, including the   reasons for the proposed change, to the commissioners court of each   county in which the district is located.          SECTION 2.  Section 775.0752, Health and Safety Code, is   amended by adding Subsection (f) to read as follows:          (f)  At an election described by Section 775.0751(c-1) to   adopt the tax, the ballot shall be prepared to permit voting for or   against the proposition:  "The adoption of a local sales and use tax   in (name of district) at a rate not to exceed (proposed tax rate)   percent in any location in the district."          SECTION 3.  The acts and proceedings of an emergency   services district relating to an election described by Section   775.0751(c-1), Health and Safety Code, to impose a sales and use tax   that was held November 3, 2015, and at which the ballot proposition   used language from Section 775.0752, Health and Safety Code, and   was approved by a majority of the voters voting on the proposition   are validated as of the dates they occurred. The validation   includes the preparation and wording of the ballot proposition, any   action taken by the district in calling, holding, and canvassing   the tax election, and any other action taken by the district before   the effective date of this Act in connection with the imposition of   the tax approved in the tax election. A district may take any   further action or conduct any further proceeding necessary to   complete the imposition of the tax approved at the tax election.          SECTION 4.  This Act takes effect immediately if it receives   a vote of two-thirds of all the members elected to each house, as   provided by Section 39, Article III, Texas Constitution.  If this   Act does not receive the vote necessary for immediate effect, this   Act takes effect September 1, 2017.             ______________________________ ______________________________      President of the Senate Speaker of the House                 I hereby certify that S.B. No. 1727 passed the Senate on   May 4, 2017, by the following vote:  Yeas 29, Nays 2.       ______________________________   Secretary of the Senate                I hereby certify that S.B. No. 1727 passed the House on   May 24, 2017, by the following vote:  Yeas 144, Nays 2, two   present not voting.       ______________________________   Chief Clerk of the House            Approved:     ______________________________                Date       ______________________________              Governor