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.