S.B. No. 821 AN ACT 1-1 relating to the imposition by certain counties of a sales and use 1-2 tax dedicated to operating a landfill and a criminal detention 1-3 center. 1-4 BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: 1-5 SECTION 1. Subtitle C, Title 3, Tax Code, is amended by 1-6 adding Chapter 325 to read as follows: 1-7 CHAPTER 325. COUNTY SALES AND USE TAX FOR 1-8 LANDFILL AND CRIMINAL DETENTION CENTER 1-9 SUBCHAPTER A. GENERAL PROVISIONS 1-10 Sec. 325.001. COUNTY SALES AND USE TAX ACT APPLICABLE. 1-11 Except to the extent that a provision of this chapter applies, 1-12 Chapter 323 applies to the tax authorized by this chapter in the 1-13 same manner as that chapter applies to the tax authorized by that 1-14 chapter. 1-15 (Sections 325.002 to 325.020 reserved for expansion 1-16 SUBCHAPTER B. IMPOSITION OF TAX 1-17 Sec. 325.021. TAX AUTHORIZED. (a) A county having a 1-18 population of 37,500 or less that borders the Rio Grande containing 1-19 a municipality with a population of more than 15,000 may adopt or 1-20 abolish the sales and use tax authorized by this chapter at an 1-21 election held in the county. 1-22 (b) A county may not adopt a tax under this chapter if as a 1-23 result of the adoption of the tax the combined rate of all sales 1-24 and use taxes imposed by the county and other political 2-1 subdivisions of this state having territory in the county would 2-2 exceed two percent at any location in the county. 2-3 (c) If the voters of a county approve the adoption of the 2-4 tax at an election held on the same election date on which another 2-5 political subdivision adopts a sales and use tax or approves the 2-6 increase in the rate of its sales and use tax and as a result the 2-7 combined rate of all sales and use taxes imposed by the county and 2-8 other political subdivisions of this state having territory in the 2-9 county would exceed two percent at any location in the county, the 2-10 election to adopt a sales and use tax under this chapter has no 2-11 effect. 2-12 (d) That portion of the tax collected under this chapter 2-13 necessary for the operation of the landfill is dedicated solely to 2-14 that purpose. 2-15 (e) That portion of the tax collected under this chapter 2-16 necessary for debt services for criminal detention center bonds is 2-17 dedicated solely to that purpose. 2-18 (f) Any tax collected under this chapter not dedicated under 2-19 Subsection (d) or (e) shall be used for ad valorem reduction. 2-20 (g) The dedication established under Subsection (d) expires 2-21 when the landfill is sold or closed. The dedication established 2-22 under Subsection (e) expires when the criminal detention center 2-23 bonds are retired. 2-24 (h) If the commissioners court adopts an order finding that 2-25 the purposes for which the dedications made under Subsections (d) 2-26 and (e) have been accomplished, the tax authorized by this chapter 2-27 is abolished. 3-1 Sec. 325.022. TAX RATE. The rate of the tax authorized by 3-2 this chapter is one-half percent. 3-3 Sec. 325.023. SALES AND USE TAX EFFECTIVE DATE. (a) The 3-4 adoption or abolition of the tax takes effect on the first day of 3-5 the first calendar quarter occurring after the expiration of the 3-6 first complete calendar quarter occurring after the date on which 3-7 the comptroller receives a notice of the results of the election. 3-8 (b) If the comptroller determines that an effective date 3-9 provided by Subsection (a) will occur before the comptroller can 3-10 reasonably take the action required to begin collecting the tax or 3-11 to implement the abolition of the tax, the effective date may be 3-12 extended by the comptroller until the first day of the next 3-13 succeeding calendar quarter. 3-14 (Sections 325.024 to 325.060 reserved for expansion 3-15 SUBCHAPTER C. TAX ELECTION PROCEDURES 3-16 Sec. 325.061. ELECTION PROCEDURE. (a) An election to adopt 3-17 or abolish the tax authorized by this chapter is called by the 3-18 adoption of an order by the commissioners court of the county. The 3-19 commissioners court may call an election on its own motion or shall 3-20 call an election if a number of qualified voters of the county 3-21 equal to at least five percent of the number of registered voters 3-22 in the county petition the commissioners court to call the 3-23 election. An election under this chapter must be held on the next 3-24 uniform election date not less than 10 days after the day on which 3-25 the order calling the election was passed. 3-26 (b) At an election to adopt the tax, the ballot shall be 3-27 prepared to permit voting for or against the proposition: "The 4-1 adoption of a local sales and use tax in (name of county) at the 4-2 rate of one-half percent to provide revenue for the operation of a 4-3 county landfill and a criminal detention center." 4-4 (c) At an election to abolish the tax, the ballot shall be 4-5 prepared to permit voting for or against the proposition: "The 4-6 abolition of the sales and use tax for the operation of a county 4-7 landfill and a criminal detention center in (name of county)." 4-8 (d) The commissioners court shall modify regular election 4-9 procedures as necessary to hold an election on a day permitted 4-10 under Subsection (a). 4-11 (Sections 325.062 to 325.080 reserved for expansion 4-12 SUBCHAPTER D. USE OF TAX REVENUE 4-13 Sec. 325.081. USE OF TAX REVENUE. Revenue from the tax 4-14 imposed under this chapter may be used only to build, operate, or 4-15 maintain a landfill and a criminal detention center in the county. 4-16 SECTION 2. The importance of this legislation and the 4-17 crowded condition of the calendars in both houses create an 4-18 emergency and an imperative public necessity that the 4-19 constitutional rule requiring bills to be read on three several 4-20 days in each house be suspended, and this rule is hereby suspended, 4-21 and that this Act take effect and be in force from and after its 4-22 passage, and it is so enacted.