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.