By:  Martin                                            H.B. No. 209
       73R1709 LJD-D
                                 A BILL TO BE ENTITLED
    1-1                                AN ACT
    1-2  relating to the form of the ballot proposition for the sales and
    1-3  use tax that may be levied for the benefit of certain industrial
    1-4  development corporations.
    1-5        BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
    1-6        SECTION 1.  Sections 4A(m) and (p), Development Corporation
    1-7  Act of 1979 (Article 5190.6, Vernon's Texas Civil Statutes), are
    1-8  amended to read as follows:
    1-9        (m)  In an election to adopt the tax under this section, the
   1-10  ballot shall be printed to provide for voting for or against the
   1-11  proposition:  "The adoption of a sales and use tax for the
   1-12  promotion and development of (description of project to be
   1-13  inserted) <new and expanded business enterprises> at the rate of
   1-14  ________ of one percent" (one-eighth, one-fourth, three-eighths, or
   1-15  one-half to be inserted as appropriate).
   1-16        (p)  A city that is authorized by this section to impose,
   1-17  reduce, increase, or abolish the tax under this section may, at the
   1-18  same time and on the same ballot, impose, reduce, increase, or
   1-19  abolish the additional sales and use tax imposed under Section
   1-20  321.101(b), Tax Code, if the city is authorized by Chapter 321, Tax
   1-21  Code, to impose, reduce, increase, or abolish the additional sales
   1-22  and use tax.  The combined rate of the tax under this section and
   1-23  the additional sales and use tax imposed under Section 321.101(b),
   1-24  Tax Code, may not exceed one-half of one percent.  An election
    2-1  adopting a combined rate of the tax under this section and the
    2-2  additional sales and use tax that exceeds one-half of one percent
    2-3  has no effect.  The city must follow, in relation to the
    2-4  imposition, reduction, increase, or abolishment of the additional
    2-5  sales and use tax imposed under Section 321.101(b), Tax Code, the
    2-6  procedures of that chapter, except that in an election to impose,
    2-7  reduce, increase, or abolish the tax under this section and the
    2-8  additional sales and use tax the ballot shall be printed to provide
    2-9  for voting for or against the proposition:  "The adoption of a
   2-10  sales and use tax within the city for the promotion and development
   2-11  of (description of project to be inserted) <new and expanded
   2-12  business enterprises> at the rate of ________ of one percent
   2-13  (one-eighth, one-fourth, three-eighths, or one-half to be inserted
   2-14  as appropriate) and the adoption of an additional sales and use tax
   2-15  within the city at the rate of ________ of one percent to be used
   2-16  to reduce the property tax rate" (one-eighth, one-fourth,
   2-17  three-eighths, or one-half to be inserted as appropriate).
   2-18        SECTION 2.  Section 4A(1), Development Corporation Act of
   2-19  1979 (Article 5190.6, Vernon's Texas Civil Statutes), as added by
   2-20  Section 1, Chapter 634, Acts of the 72nd Legislature, Regular
   2-21  Session, 1991, is repealed.
   2-22        SECTION 3.  The importance of this legislation and the
   2-23  crowded condition of the calendars in both houses create an
   2-24  emergency and an imperative public necessity that the
   2-25  constitutional rule requiring bills to be read on three several
   2-26  days in each house be suspended, and this rule is hereby suspended,
   2-27  and that this Act take effect and be in force from and after its
    3-1  passage, and it is so enacted.