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