By:  Campbell                                          H.B. No. 384
       73R790 CBH-D
                                 A BILL TO BE ENTITLED
    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;
   1-22              (3)  is wholly or partly located in a county that
   1-23  contains territory within the boundaries of a regional
   1-24  transportation authority created under Chapter 683, Acts of the
    2-1  66th Legislature, Regular Session, 1979 (Article 1118y, Vernon's
    2-2  Texas Civil Statutes), by a principal city having a population in
    2-3  excess of 800,000, unless:
    2-4                    (A)  the city is a contiguous city; or
    2-5                    (B)  the municipality is not included within the
    2-6  boundaries of the authority and is located wholly or partly in a
    2-7  county in which fewer than 250 persons are residents of both the
    2-8  county and the authority according to the most recent federal
    2-9  census; or
   2-10                    (C)  the municipality is not <and on January 1,
   2-11  1991, was not> included within the boundaries of the authority and
   2-12  the municipality has <had> a population in excess of 65,000 <67,000
   2-13  as reported in the 1990 federal census>; or
   2-14              (4)  imposes a tax authorized by Article 1118z, Revised
   2-15  Statutes.
   2-16        SECTION 2.  The importance of this legislation and the
   2-17  crowded condition of the calendars in both houses create an
   2-18  emergency and an imperative public necessity that the
   2-19  constitutional rule requiring bills to be read on three several
   2-20  days in each house be suspended, and this rule is hereby suspended,
   2-21  and that this Act take effect and be in force from and after its
   2-22  passage, and it is so enacted.