BILL ANALYSIS


                                                     C.S.S.B. 821
                                                        By: Madla
                                      Intergovernmental Relations
                                                         03-16-95
                                   Committee Report (Substituted)
BACKGROUND

Current financial conditions of Maverick County provide for only
very basic garbage services.  The increased crime rate and
population growth necessitate a detention center facility in
Maverick County.  Texas statutes allow for the county to apply to
the legislature for an increase of 1/2 cent to the current sales
tax.

PURPOSE

As proposed, C.S.S.B. 821 authorizes certain counties to impose a
sales and use tax dedicated to operating a landfill and a criminal
detention center.

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 Title 3C, Tax Code, by adding Chapter 325, as
follows:

CHAPTER 325.  COUNTY LANDFILL SALES AND USE TAX FOR LANDFILL AND
                   CRIMINAL DETENTION CENTER
                                
               SUBCHAPTER A.  GENERAL PROVISIONS

     Sec. 325.001.  COUNTY SALES AND USE TAX ACT APPLICABLE. 
     Provides that Chapter 323 applies to the tax authorized by
     this chapter in the same manner as that chapter applies to the
     tax authorized by that chapter.
     
                   SUBCHAPTER B.  IMPOSITION OF TAX
     Sec. 325.021.  TAX AUTHORIZED.  (a)  Authorizes a county
     having a population of 37,500 or less that borders the Rio
     Grande containing a municipality with a population of more
     than 15,000 to adopt or abolish the sales and use tax at an
     election held in the county.
     
     (b)  Prohibits a county from adopting a tax under this
       chapter, if as a result of the tax the combined rate of all
       sales and use taxes imposed by the county and other
       political subdivisions of this state having territory in the
       county would exceed two percent at any location in the
       county.
       
       (c)  Provides that the election to adopt a sales and use tax
       has no effect, if the voters of a county approve the
       adoption of the tax at an election held on the same election
       date on which another political subdivision adopts a sales
       and use tax or approves an increase in the rate of its sales
       and use tax and as a result, the combined rate of all sales
       and use taxes would exceed two percent at any location in
       the county.
       
       Sec. 325.022.  TAX RATE.  Provides that the rate of the tax is
     one-half percent.
     
     Sec. 325.023.  SALES AND USE TAX EFFECTIVE DATE.  (a) 
     Provides that the adoption or abolition of the tax takes
     effect on the first day of the first calendar quarter
     occurring after the expiration of the first complete calendar
     quarter occurring after the date on which the comptroller
     receives a notice of the results of the election.
     
     (b)  Authorizes the comptroller to extend the effective date
       until the first day of the next succeeding calendar quarter
       if the comptroller determines that an effective date will
       occur before the comptroller can reasonably take the action
       required to begin collecting the tax or to implement the
       abolition of the tax.
       
                SUBCHAPTER C.  TAX ELECTION PROCEDURES

     Sec. 325.061.  ELECTION PROCEDURE.  (a)  Provides that an
     election to adopt or abolish the tax is called by the adoption
     of an order by the county commissioners court.  Requires the
     commissioners court to call an election if a certain number of
     qualified registered voters of a county petitions the
     commissioners court to call the election.
     
     (b) and (c)  Set forth the required language of ballots to
       adopt and to abolish the tax.
       
               SUBCHAPTER D.  USE OF TAX REVENUE

     Sec. 325.081.  USE OF TAX REVENUE.  Authorizes the revenue
     from the tax imposed under this chapter to be used only to
     build, operate, or maintain a landfill and a criminal
     detention center in the county.
     
     SECTION 2.     Emergency clause.
           Effective date: upon passage.