By: Harris S.B. No. 794
A BILL TO BE ENTITLED
AN ACT
1-1 relating to the effective date of a county sales and use tax for
1-2 the purpose of financing the operation of a crime control and
1-3 prevention district.
1-4 BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
1-5 SECTION 1. Section 323.102, Tax Code, is amended to read as
1-6 follows:
1-7 Sec. 323.102. Effective Dates: New Tax, Tax Repeal<,
1-8 Boundary Change>. (a) Except as provided by Subsection (c), a <A>
1-9 tax imposed under this chapter takes effect on the October 1st
1-10 after the expiration of the first complete calendar quarter
1-11 occurring after the date on which the comptroller receives a notice
1-12 of the action as required by Section 323.405(b).
1-13 (b) The repeal of a tax abolished under this chapter takes
1-14 effect on the October 1st after the expiration of the first
1-15 complete calendar quarter occurring after the date on which the
1-16 comptroller receives a notice of the action as required by Section
1-17 323.405(b).
1-18 (c) A tax imposed under Section 323.105 takes effect on the
1-19 first day of the first calendar quarter after the expiration of the
1-20 first complete calendar quarter occurring after the date on which
1-21 the comptroller receives a notice of the action as required by
1-22 Section 323.405(b).
1-23 SECTION 2. The importance of this legislation and the
1-24 crowded condition of the calendars in both houses create an
2-1 emergency and an imperative public necessity that the
2-2 constitutional rule requiring bills to be read on three several
2-3 days in each house be suspended, and this rule is hereby suspended,
2-4 and that this Act take effect and be in force from and after its
2-5 passage, and it is so enacted.