H.B. No. 384
1-1 AN ACT
1-2 relating to the authority of a municipality to adopt an additional
1-3 sales and use tax.
1-4 BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
1-5 SECTION 1. Section 321.101(b), Tax Code, is amended to read
1-6 as follows:
1-7 (b) A municipality that is not disqualified may, by a
1-8 majority vote of the qualified voters of the municipality voting at
1-9 an election held for that purpose, adopt an additional sales and
1-10 use tax for the benefit of the municipality in accordance with this
1-11 chapter. A municipality is disqualified from adopting the
1-12 additional sales and use tax if the municipality:
1-13 (1) is included within the boundaries of a rapid
1-14 transit authority created under Chapter 141, Acts of the 63rd
1-15 Legislature, Regular Session, 1973 (Article 1118x, Vernon's Texas
1-16 Civil Statutes);
1-17 (2) is included within the boundaries of a regional
1-18 transportation authority created under Chapter 683, Acts of the
1-19 66th Legislature, Regular Session, 1979 (Article 1118y, Vernon's
1-20 Texas Civil Statutes), by a principal city having a population of
1-21 less than 800,000, unless the city has a population of 400,000 or
1-22 more and is located in more than one county;
1-23 (3) is wholly or partly located in a county that
1-24 contains territory within the boundaries of a regional
2-1 transportation authority created under Chapter 683, Acts of the
2-2 66th Legislature, Regular Session, 1979 (Article 1118y, Vernon's
2-3 Texas Civil Statutes), by a principal city having a population in
2-4 excess of 800,000, unless:
2-5 (A) the city is a contiguous city; or
2-6 (B) the municipality is not included within the
2-7 boundaries of the authority and is located wholly or partly in a
2-8 county in which fewer than 250 persons are residents of both the
2-9 county and the authority according to the most recent federal
2-10 census; or
2-11 (C) the municipality is not and on January 1,
2-12 1993 <1991>, was not included within the boundaries of the
2-13 authority <and the municipality had a population in excess of
2-14 67,000 as reported in the 1990 federal census>; or
2-15 (4) imposes a tax authorized by Article 1118z, Revised
2-16 Statutes.
2-17 SECTION 2. The importance of this legislation and the
2-18 crowded condition of the calendars in both houses create an
2-19 emergency and an imperative public necessity that the
2-20 constitutional rule requiring bills to be read on three several
2-21 days in each house be suspended, and this rule is hereby suspended,
2-22 and that this Act take effect and be in force from and after its
2-23 passage, and it is so enacted.