1-1 By: Harris of Tarrant S.B. No. 124
1-2 (In the Senate - Filed January 15, 1993; January 19, 1993,
1-3 read first time and referred to Committee on Intergovernmental
1-4 Relations; February 10, 1993, reported adversely, with favorable
1-5 Committee Substitute by the following vote: Yeas 10, Nays 0;
1-6 February 10, 1993, sent to printer.)
1-7 COMMITTEE VOTE
1-8 Yea Nay PNV Absent
1-9 Armbrister x
1-10 Leedom x
1-11 Carriker x
1-12 Henderson x
1-13 Madla x
1-14 Moncrief x
1-15 Patterson x
1-16 Rosson x
1-17 Shapiro x
1-18 Wentworth x
1-19 Whitmire x
1-20 COMMITTEE SUBSTITUTE FOR S.B. No. 124 By: Leedom
1-21 A BILL TO BE ENTITLED
1-22 AN ACT
1-23 relating to the authority of a municipality located in more than
1-24 one county to create an industrial development corporation and to
1-25 levy a sales and use tax.
1-26 BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
1-27 SECTION 1. Subdivision (1), Subsection (a), Section 4B,
1-28 Development Corporation Act of 1979 (Article 5190.6, Vernon's Texas
1-29 Civil Statutes), is amended to read as follows:
1-30 (1) "Eligible city" means a city:
1-31 (A) that is located wholly or partly in a county
1-32 with a population of 750,000 or more, according to the most recent
1-33 federal decennial census; and
1-34 (B) in which the combined rate of all sales and
1-35 use taxes imposed by the city, the state, and other political
1-36 subdivisions of the state having territory in the city does not
1-37 exceed 7.25 percent on the date of any election held under or made
1-38 applicable to this section.
1-39 SECTION 2. Subsection (f), Section 4B, Development
1-40 Corporation Act of 1979 (Article 5190.6, Vernon's Texas Civil
1-41 Statutes), is amended to read as follows:
1-42 (f) Chapter 321, Tax Code, governs the imposition,
1-43 computation, administration, collection, and remittance of the tax
1-44 except as inconsistent with this section. The tax imposed under
1-45 this section takes effect as provided by Section 321.102(a), Tax
1-46 Code. If, however, an election is held under this section at the
1-47 same time an election is held to impose or change the rate of the
1-48 additional municipal sales and use tax, the tax under this section
1-49 and the imposition or change in rate of the additional municipal
1-50 sales and use tax take effect as provided by Section 321.102(b),
1-51 Tax Code. <Section 321.102(a), Tax Code, does not apply to the tax
1-52 imposed under this section. The ordinance under which the taxes
1-53 authorized by this section are levied must provide for the
1-54 effective date of the tax. That effective date must occur on the
1-55 first day of a month, which day may not be earlier than the 45th
1-56 day after the date of final action of the governing body in
1-57 adopting the ordinance or after the date of the election, whichever
1-58 is later. If the ordinance levying the tax is adopted after the
1-59 election, the presiding officer of the governing body shall, not
1-60 later than the 10th day after the date of the final action in
1-61 adopting the ordinance, send to the comptroller by certified mail a
1-62 copy of the ordinance. The tax is effective on the date specified
1-63 in the ordinance unless the comptroller, within 10 days after the
1-64 receipt of an ordinance sent under this subsection, notifies the
1-65 secretary of the municipality that more time is required, in which
1-66 case the effective date of the application of the tax is the first
1-67 day of the first calendar quarter after the expiration of the first
1-68 complete calendar quarter occurring after the date on which the
2-1 comptroller receives the ordinance.> After the effective date of
2-2 the taxes imposed under this section, the adoption of a sales and
2-3 use tax or the attempted adoption of a sales and use tax by the
2-4 eligible city or any other taxing jurisdiction having territory in
2-5 the city does not impair the taxes imposed under this section.
2-6 SECTION 3. The importance of this legislation and the
2-7 crowded condition of the calendars in both houses create an
2-8 emergency and an imperative public necessity that the
2-9 constitutional rule requiring bills to be read on three several
2-10 days in each house be suspended, and this rule is hereby suspended,
2-11 and that this Act take effect and be in force from and after its
2-12 passage, and it is so enacted.
2-13 * * * * *
2-14 Austin,
2-15 Texas
2-16 February 10,
2-17 1993
2-18 Hon. Bob Bullock
2-19 President of the Senate
2-20 Sir:
2-21 We, your Committee on Intergovernmental Relations to which was
2-22 referred S.B. No. 124, have had the same under consideration, and I
2-23 am instructed to report it back to the Senate with the
2-24 recommendation that it do not pass, but that the Committee
2-25 Substitute adopted in lieu thereof do pass and be printed.
2-26 Armbrister,
2-27 Chairman
2-28 * * * * *
2-29 WITNESSES
2-30 FOR AGAINST ON
2-31 ___________________________________________________________________
2-32 Name: Bob Bearden x
2-33 Representing: State Comptroller
2-34 City: Austin
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