By:  Wilson                                           H.B. No. 1289
       73R5709 JD-D
                                 A BILL TO BE ENTITLED
    1-1                                AN ACT
    1-2  relating to the allocation of collected county taxes to
    1-3  municipalities in certain counties.
    1-4        BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
    1-5        SECTION 1.  Subchapter B, Chapter 112, Local Government Code,
    1-6  is amended by adding Section 112.036 to read as follows:
    1-7        Sec. 112.036.  COLLECTED COUNTY TAXES DEPOSITED TO CREDIT OF
    1-8  MUNICIPALITY.  The tax assessor-collector in a county with a
    1-9  population of more than 2.8 million shall report to the
   1-10  commissioners court the amount of county taxes deposited to the
   1-11  credit of a municipality as provided by Section 31.10, Tax Code.
   1-12        SECTION 2.  Subchapter B, Chapter 101, Local Government Code,
   1-13  is amended by adding Section 101.024 to read as follows:
   1-14        Sec. 101.024.  COUNTY TAX COLLECTIONS.  (a)  A municipality
   1-15  in a county with a population of more than 2.8 million shall
   1-16  establish a special account for the collected county taxes
   1-17  deposited to the credit of the municipality under Section 31.10,
   1-18  Tax Code.
   1-19        (b)  The municipality may use funds in the account only for
   1-20  purposes for which the county would be authorized to use the funds
   1-21  if the funds were deposited to the credit of the county.  The
   1-22  municipality may not use funds in the account for the benefit of
   1-23  any portion of the municipality that is located outside the
   1-24  boundaries of the county.
    2-1        SECTION 3.  Section 31.10, Tax Code, is amended by adding
    2-2  Subsection (e) to read as follows:
    2-3        (e)  The collector for a county with a population of more
    2-4  than 2.8 million shall deposit in a municipality's depository the
    2-5  collected county taxes that were imposed on property located in the
    2-6  municipality.
    2-7        SECTION 4.  This Act takes effect January 1, 1994, and
    2-8  applies only to taxes imposed on or after that date.
    2-9        SECTION 5.  The importance of this legislation and the
   2-10  crowded condition of the calendars in both houses create an
   2-11  emergency and an imperative public necessity that the
   2-12  constitutional rule requiring bills to be read on three several
   2-13  days in each house be suspended, and this rule is hereby suspended.