BILL ANALYSIS



S.B. 794
By: Harris (Park)
May 11, 1995
Committee Report (Unamended)


BACKGROUND

Section 323.105, Tax Code, provides for a crime control district
tax.  Under current law, a county sales tax adopted for a crime
control and prevention district takes effect on October 1 after the
expiration of the first complete calendar quarter occurring after
the date on which the Comptroller of Public Accounts is notified.

PURPOSE

As proposed, S.B. 794 sets forth the effective date of a county
sales and use tax for the purpose of financing the operation of a
crime control and prevention district.

RULEMAKING AUTHORITY

It is the committee's opinion that this bill does not grant any
additional rulemaking authority to a state officer, institution, or
agency.

SECTION BY SECTION ANALYSIS

SECTION 1. Amends Section 323.102 (Effective Dates: New Tax, Tax
Repeal, Boundary Change), Tax Code, as follows:

Changes title to: EFFECTIVE DATES: NEW TAX, TAX REPEAL.  

     (a)  Provides for an exception under Subsection (c).

     (c)  Provides that a tax imposed under Section 323.105 takes
effect on the first day of the     first calendar quarter after the
expiration of the first complete calendar quarter occurring      after the date on which the comptroller receives a notice of
the action.

SECTION 2. Emergency clause.
           Effective date: upon passage.

SUMMARY OF COMMITTEE ACTION

Public notice was posted in accordance with the rules, and a public
hearing was held on May 9, 1995.  The committee considered S.B.
794, and Representative Park explained the bill.  By a record vote
of 8 ayes, 0 nays, 0 present not voting and 3 absent, the committee
voted to report S.B. 794 to the House without amendment with the
recommendation that it be sent to the Local and Consent Calendar
and that it do pass.

     Testimony received in favor of the bill:

           Steve Moore, representing himself and the City of Hurst
Police Dept.
           Randall Singleton, representing the City of Hurst