By Harris S.B. No. 794
74R6732 DAK-D
A BILL TO BE ENTITLED
1-1 AN ACT
1-2 relating to the effective date of a county sales and use tax for
1-3 the purpose of financing the operation of a crime control and
1-4 prevention district.
1-5 BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
1-6 SECTION 1. Section 323.102, Tax Code, is amended to read as
1-7 follows:
1-8 Sec. 323.102. Effective Dates: New Tax, Tax Repeal<,
1-9 Boundary Change>. (a) Except as provided by Subsection (c), a <A>
1-10 tax imposed under this chapter takes effect on the October 1st
1-11 after the expiration of the first complete calendar quarter
1-12 occurring after the date on which the comptroller receives a notice
1-13 of the action as required by Section 323.405(b).
1-14 (b) The repeal of a tax abolished under this chapter takes
1-15 effect on the October 1st after the expiration of the first
1-16 complete calendar quarter occurring after the date on which the
1-17 comptroller receives a notice of the action as required by Section
1-18 323.405(b).
1-19 (c) A tax imposed under Section 323.105 takes effect on the
1-20 first day of the first calendar quarter after the expiration of the
1-21 first complete calendar quarter occurring after the date on which
1-22 the comptroller receives a notice of the action as required by
1-23 Section 323.405(b).
1-24 SECTION 2. The importance of this legislation and the
2-1 crowded condition of the calendars in both houses create an
2-2 emergency and an imperative public necessity that the
2-3 constitutional rule requiring bills to be read on three several
2-4 days in each house be suspended, and this rule is hereby suspended,
2-5 and that this Act take effect and be in force from and after its
2-6 passage, and it is so enacted.