Sec. 67.017. VOLUNTARY CONTRIBUTIONS ON BEHALF OF EMERGENCY SERVICES. (a) A corporation may as part of its billing process collect from its customers a voluntary contribution, including a voluntary membership or subscription fee, on behalf of a volunteer fire department or an emergency medical service.
(b) A corporation that collects contributions under this section shall provide each customer at the time that the customer first subscribes to the water or sewer service, and at least annually thereafter, a written statement:
(1) describing the procedure by which the customer may make a contribution with the customer's bill payment;
(2) designating the volunteer fire department or emergency medical service to which the corporation will deliver the contribution;
(3) informing the customer that a contribution is voluntary; and
(4) describing the deductibility status of the contribution under federal income tax law.
(c) A billing by the corporation that includes a voluntary contribution under this section must clearly state that the contribution is voluntary and that it may be deducted from the billed amount.
(d) The corporation shall promptly deliver contributions that it collects under this section to the designated volunteer fire department or emergency medical service, except that the corporation may keep from the contributions an amount equal to the lesser of:
(1) the corporation's expenses in administering the contribution program; or
(2) five percent of the amount collected as contributions.
Added by Acts 1997, 75th Leg., ch. 166, Sec. 2, eff. Sept. 1, 1997.
Structure Texas Statutes
Title 4 - General Law Districts
Chapter 67 - Nonprofit Water Supply or Sewer Service Corporations
Subchapter A. General Provisions
Section 67.002. Purpose of Corporation
Section 67.003. Creation of Corporation
Section 67.004. Application of Texas Non-Profit Corporation Act
Section 67.0051. Qualifications for Election or Appointment as Director
Section 67.0052. Ballot Application
Section 67.0054. Election Procedures
Section 67.0055. Election of Unopposed Candidate
Section 67.007. Annual or Special Meeting of Retail Corporation
Section 67.0075. Annual or Special Meeting of Other Corporation
Section 67.008. Distribution of Profits
Section 67.010. Power to Contract With Other Entities
Section 67.0105. Water for Fire Suppression
Section 67.011. Additional Powers of Corporation
Section 67.011. Powers of Corporation in Certain Counties
Section 67.012. Use of Manager
Section 67.013. Use of Counsel
Section 67.014. Depository for Funds; Permitted Investments
Section 67.015. Exemption From Securities Act
Section 67.016. Transfer or Cancellation of Stock, Membership, or Other Right of Participation
Section 67.017. Voluntary Contributions on Behalf of Emergency Services