By Wilson H.B. No. 2619
A BILL TO BE ENTITLED
1-1 AN ACT
1-2 relating to an election in certain counties to allow a local option
1-3 sales and use tax for crime prevention and transportation
1-4 improvement.
1-5 BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
1-6 SECTION 1. SHORT TITLE. This Act may be cited as the County
1-7 Crime Prevention and Transportation Improvement Financing Act.
1-8 SECTION 2. This Act applies to any county with a population
1-9 of 2.4 million or more according to the most recent federal census.
1-10 SECTION 3. DEFINITIONS. In this Act:
1-11 (a) "Authority" means a transportation or transit authority
1-12 or department established under Article 1118x, Vernon's Texas Civil
1-13 Statutes, Article 1118y, Vernon's Texas Civil Statutes, or Article
1-14 1118z, Vernon's Texas Civil Statutes, that operates a mass transit
1-15 system under any of those laws.
1-16 (b) "Comptroller" means the Comptroller of Public Accounts.
1-17 (c) "County judge" means the constitutional county judge.
1-18 (d) "Proposition number 1" means the proposition specified
1-19 in subsection (b) of Section 4 of this Act.
1-20 (e) "Proposition number 2" means the proposition specified
1-21 in subsection (c) of Section 4 of this Act.
1-22 (f) "Election" means the election required in Section 3 of
1-23 this Act.
2-1 (g) "Crime prevention program" means police officers, police
2-2 vehicles, police equipment, communications, information management,
2-3 facilities, and any staff necessary to directly support the efforts
2-4 of police officers.
2-5 (h) "Transportation improvement program" means construction
2-6 or maintenance of streets, highways, sidewalks, or bridges,
2-7 including right-of-way acquisition and drainage.
2-8 SECTION 4. ELECTION REQUIRED. (a) The commissioners court
2-9 may order an election to consider the propositions specified in
2-10 subsections (b) and (c) of this section. The election must be held
2-11 on the next uniform election day not less than 30 days after the
2-12 day on which the order calling the election was passed.
2-13 (b) The ballot shall be printed to provide for voting for or
2-14 against the proposition: "The adoption of a local sales and use
2-15 tax at the rate of one-quarter percent to provide revenue for local
2-16 crime prevention programs."
2-17 (c) The ballot shall be printed to provide for voting for or
2-18 against the proposition: "The adoption of a local sales and use
2-19 tax at the rate of one-quarter percent to provide revenue for local
2-20 transportation improvement programs."
2-21 SECTION 5. OFFICIAL RESULTS OF ELECTION. (a) Within 10
2-22 days after the election, the commissioners court shall, by
2-23 resolution entered in its minutes of proceedings, declare the
2-24 results of the election on each proposition. The resolution must
2-25 include statements showing:
3-1 (1) the date of the election;
3-2 (2) the two propositions on which the vote was held;
3-3 and
3-4 (3) the total number of votes cast for and against
3-5 each proposition.
3-6 (b) If either or both of the propositions is approved by a
3-7 majority of voters, the county judge shall send to the comptroller
3-8 by United States certified or registered mail a certified copy of
3-9 the resolution.
3-10 SECTION 6. EFFECTIVE DATE OF TAX OR TAXES. (a) If either
3-11 or both of the propositions is approved by a majority of voters,
3-12 the tax takes effect or the taxes take effect on the first day of
3-13 the first calendar quarter occurring after the expiration of the
3-14 first complete calendar quarter occurring after the date on which
3-15 the comptroller receives a notice of the results of the election.
3-16 (b) If the comptroller determines that an effective date
3-17 provided by Subsection (a) will occur before the comptroller can
3-18 reasonably take the action required to begin collecting the tax,
3-19 the effective date may be extended by the comptroller until the
3-20 first day of the next succeeding calendar quarter.
3-21 SECTION 7. ELECTION CONTEST; NOTICE. (a) If the election
3-22 is contested, the contestant shall send to the comptroller by
3-23 United States certified or registered mail within 10 days after the
3-24 filing of the contest a notice of contest containing the style of
3-25 the suit, the date it was filed, its case number, and the name of
4-1 the court in which the contest is pending.
4-2 (b) A court may not hear an election contest of the election
4-3 unless the comptroller is notified within the time and in the
4-4 manner provided by this section.
4-5 SECTION 8. ELECTION CONTEST; DELAYED EFFECTIVE DATE. (a)
4-6 When the comptroller receives a notice of contest of the election,
4-7 the effective date of the tax or taxes is suspended.
4-8 (b) When a final judgment is entered in the election
4-9 contest, the county judge shall notify the comptroller by United
4-10 States certified or registered mail and enclose a certified copy of
4-11 the final judgment.
4-12 (c) If the final judgment in the election contest results in
4-13 a change in the tax status of one or both of the propositions, the
4-14 notice of the final judgment is substituted for the notice of
4-15 election results prescribed by Section 5.
4-16 SECTION 9. EFFECT OF ADOPTION OF PROPOSITION NUMBER 1. (a)
4-17 If a majority of voters approve proposition number 1, the local
4-18 sales and use tax of any authority with a sales and use tax rate in
4-19 excess of one-half of one percent is reduced by the rate of
4-20 one-quarter percent. The tax is reduced on the day determined by
4-21 the provisions of Section 6 of this Act.
4-22 (b) Revenue from the tax imposed by proposition number 1 may
4-23 be used only to fund crime prevention programs of a local
4-24 government.
4-25 (c) The comptroller shall remit one-half of the revenue from
5-1 the tax imposed by proposition number 1 collected within a
5-2 municipality to that municipality and the remainder of the revenue
5-3 to the county. The comptroller shall remit to the county all of
5-4 the the revenue from the tax imposed by proposition number 1
5-5 collected in the unincorporated areas of the county.
5-6 SECTION 10. EFFECT OF ADOPTION OF PROPOSITION NUMBER 2. (a)
5-7 If a majority of voters approve proposition number 2, the local
5-8 sales and use tax of any authority with a sales and use tax rate in
5-9 excess of one-half of one percent is reduced by the rate of
5-10 one-quarter percent. The tax is reduced on the day determined by
5-11 the provisions of Section 6 of this Act.
5-12 (b) Revenue from the tax imposed by proposition number 2 may
5-13 be used only to fund transportation improvement programs in a local
5-14 government.
5-15 (c) The comptroller shall remit 80 percent of the revenue
5-16 from the tax imposed by proposition number 2 collected within a
5-17 municipality to that municipality and the remainder of the revenue
5-18 to the county. The comptroller shall remit to the county all of
5-19 the the revenue from the tax imposed by proposition number 2
5-20 collected in the unincorporated areas of the county.
5-21 SECTION 11. The importance of this legislation and the
5-22 crowded condition of the calendars in both houses create an
5-23 emergency and an imperative public necessity that the
5-24 constitutional rule requiring bills to be read on three several
5-25 days in each house be suspended, and this rule is hereby suspended.