74R8921 E By Gallego H.B. No. 2087 Substitute the following for H.B. No. 2087: By Craddick C.S.H.B. No. 2087 A BILL TO BE ENTITLED 1-1 AN ACT 1-2 relating to the imposition by certain counties of a sales and use 1-3 tax dedicated to operating a landfill and a criminal detention 1-4 center. 1-5 BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: 1-6 SECTION 1. Subtitle C, Title 3, Tax Code, is amended by 1-7 adding Chapter 325 to read as follows: 1-8 CHAPTER 325. COUNTY SALES AND USE TAX FOR 1-9 LANDFILL AND CRIMINAL DETENTION CENTER 1-10 SUBCHAPTER A. GENERAL PROVISIONS 1-11 Sec. 325.001. COUNTY SALES AND USE TAX ACT APPLICABLE. 1-12 Except to the extent that a provision of this chapter applies, 1-13 Chapter 323 applies to the tax authorized by this chapter in the 1-14 same manner as that chapter applies to the tax authorized by that 1-15 chapter. 1-16 (Sections 325.002-325.020 reserved for expansion 1-17 SUBCHAPTER B. IMPOSITION OF TAX 1-18 Sec. 325.021. TAX AUTHORIZED. (a) A county having a 1-19 population of 37,500 or less that borders the Rio Grande containing 1-20 a municipality with a population of more than 15,000 may adopt or 1-21 abolish the sales and use tax authorized by this chapter at an 1-22 election held in the county. 1-23 (b) A county may not adopt a tax under this chapter if as a 1-24 result of the adoption of the tax the combined rate of all sales 2-1 and use taxes imposed by the county and other political 2-2 subdivisions of this state having territory in the county would 2-3 exceed two percent at any location in the county. 2-4 (c) If the voters of a county approve the adoption of the 2-5 tax at an election held on the same election date on which another 2-6 political subdivision adopts a sales and use tax or approves the 2-7 increase in the rate of its sales and use tax and as a result the 2-8 combined rate of all sales and use taxes imposed by the county and 2-9 other political subdivisions of this state having territory in the 2-10 county would exceed two percent at any location in the county, the 2-11 election to adopt a sales and use tax under this chapter has no 2-12 effect. 2-13 (d) That portion of the tax collected under this subsection 2-14 necessary for the operation of the landfill and that portion 2-15 necessary for the retirement of bonds for the construction of a 2-16 criminal detention center shall be used for the above-stated 2-17 purposes. Any additional money collected under this subchapter 2-18 shall be used for ad valorem tax reduction. 2-19 (e) The portion of the tax dedicated to the retirement of 2-20 the criminal detention center bonds shall expire when the bonds are 2-21 retired. The portion of the tax dedicated to the landfill 2-22 operation shall expire when the landfill is sold or closed, 2-23 whichever occurs first. 2-24 Sec. 325.022. TAX RATE. The rate of the tax authorized by 2-25 this chapter is one-half percent. 2-26 Sec. 325.023. SALES AND USE TAX EFFECTIVE DATE. (a) The 2-27 adoption or abolition of the tax takes effect on the first day of 3-1 the first calendar quarter occurring after the expiration of the 3-2 first complete calendar quarter occurring after the date on which 3-3 the comptroller receives a notice of the results of the election. 3-4 (b) If the comptroller determines that an effective date 3-5 provided by Subsection (a) will occur before the comptroller can 3-6 reasonably take the action required to begin collecting the tax or 3-7 to implement the abolition of the tax, the effective date may be 3-8 extended by the comptroller until the first day of the next 3-9 succeeding calendar quarter. 3-10 (Sections 325.024-325.060 reserved for expansion 3-11 SUBCHAPTER C. TAX ELECTION PROCEDURES 3-12 Sec. 325.061. ELECTION PROCEDURE. (a) An election to adopt 3-13 or abolish the tax authorized by this chapter is called by the 3-14 adoption of an order by the commissioners court of the county. The 3-15 commissioners court shall call an election if a number of qualified 3-16 voters of the county equal to at least five percent of the number 3-17 of registered voters in the county petition the commissioners court 3-18 to call the election. 3-19 (b) At an election to adopt the tax, the ballot shall be 3-20 prepared to permit voting for or against the proposition: "The 3-21 adoption of a local sales and use tax in (name of county) at the 3-22 rate of one-half percent to provide revenue for the operation of a 3-23 county landfill and a criminal detention center." 3-24 (c) At an election to abolish the tax, the ballot shall be 3-25 prepared to permit voting for or against the proposition: "The 3-26 abolition of the sales and use tax for the operation of a county 3-27 landfill and a criminal detention center in (name of county)." 4-1 (Sections 325.062-325.080 reserved for expansion 4-2 SUBCHAPTER D. USE OF TAX REVENUE 4-3 Sec. 325.081. USE OF TAX REVENUE. Revenue from the tax 4-4 imposed under this chapter may be used only to build, operate, or 4-5 maintain a landfill and a criminal detention center in the county. 4-6 SECTION 2. The importance of this legislation and the 4-7 crowded condition of the calendars in both houses create an 4-8 emergency and an imperative public necessity that the 4-9 constitutional rule requiring bills to be read on three several 4-10 days in each house be suspended, and this rule is hereby suspended, 4-11 and that this Act take effect and be in force from and after its 4-12 passage, and it is so enacted.