1-1  By:  Harris                                            S.B. No. 794
    1-2        (In the Senate - Filed February 27, 1995; February 28, 1995,
    1-3  read first time and referred to Committee on Intergovernmental
    1-4  Relations; April 12, 1995, reported favorably by the following
    1-5  vote:  Yeas 10, Nays 0; April 12, 1995, sent to printer.)
    1-6                         A BILL TO BE ENTITLED
    1-7                                AN ACT
    1-8  relating to the effective date of a county sales and use tax for
    1-9  the purpose of financing the operation of a crime control and
   1-10  prevention district.
   1-11        BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
   1-12        SECTION 1.  Section 323.102, Tax Code, is amended to read as
   1-13  follows:
   1-14        Sec. 323.102.  Effective Dates:  New Tax, Tax Repeal<,
   1-15  Boundary Change>.  (a)  Except as provided by Subsection (c), a <A>
   1-16  tax imposed under this chapter takes effect on the October 1st
   1-17  after the expiration of the first complete calendar quarter
   1-18  occurring after the date on which the comptroller receives a notice
   1-19  of the action as required by Section 323.405(b).
   1-20        (b)  The repeal of a tax abolished under this chapter takes
   1-21  effect on the October 1st after the expiration of the first
   1-22  complete calendar quarter occurring after the date on which the
   1-23  comptroller receives a notice of the action as required by Section
   1-24  323.405(b).
   1-25        (c)  A tax imposed under Section 323.105 takes effect on the
   1-26  first day of the first calendar quarter after the expiration of the
   1-27  first complete calendar quarter occurring after the date on which
   1-28  the comptroller receives a notice of the action as required by
   1-29  Section 323.405(b).
   1-30        SECTION 2.  The importance of this legislation and the
   1-31  crowded condition of the calendars in both houses create an
   1-32  emergency and an imperative public necessity that the
   1-33  constitutional rule requiring bills to be read on three several
   1-34  days in each house be suspended, and this rule is hereby suspended,
   1-35  and that this Act take effect and be in force from and after its
   1-36  passage, and it is so enacted.
   1-37                               * * * * *