BILL ANALYSIS


                                                         S.B. 794
                                                       By: Harris
                                      Intergovernmental Relations
                                                          4-13-95
                                     Committee Report (Unamended)
BACKGROUND

The city of Hurst is working towards the implementation of crime
control and prevention districts.  Current law allows a new tax
imposed under Section 323.105 to be implemented only on October 1
of each year after a notification period of one full quarter prior
to October 1.

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, Tax Code, as follows:

     Sec. 323.102.  New heading:  EFFECTIVE DATES:  NEW TAX, TAX
     REPEAL.  (a)  Makes conforming changes.
     
     (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, as required by Section 323.405(b).
       
       SECTION 2.   Emergency clause.
           Effective date: upon passage.