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.