By Madla S.B. No. 821
74R3109 DRH-D
A BILL TO BE ENTITLED
1-1 AN ACT
1-2 relating to the imposition by certain counties of a sales and use
1-3 tax dedicated to operating a landfill.
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 LANDFILL SALES AND USE TAX
1-8 SUBCHAPTER A. GENERAL PROVISIONS
1-9 Sec. 325.001. COUNTY SALES AND USE TAX ACT APPLICABLE.
1-10 Except to the extent that a provision of this chapter applies,
1-11 Chapter 323 applies to the tax authorized by this chapter in the
1-12 same manner as that chapter applies to the tax authorized by that
1-13 chapter.
1-14 (Sections 325.002-325.020 reserved for expansion
1-15 SUBCHAPTER B. IMPOSITION OF TAX
1-16 Sec. 325.021. TAX AUTHORIZED. (a) A county having a
1-17 population of 40,000 or less that borders the Rio Grande may adopt
1-18 or abolish the sales and use tax authorized by this chapter at an
1-19 election held in the county.
1-20 (b) A county may not adopt a tax under this chapter if as a
1-21 result of the adoption of the tax the combined rate of all sales
1-22 and use taxes imposed by the county and other political
1-23 subdivisions of this state having territory in the county would
1-24 exceed two percent at any location in the county.
2-1 (c) If the voters of a county approve the adoption of the
2-2 tax at an election held on the same election date on which another
2-3 political subdivision adopts a sales and use tax or approves the
2-4 increase in the rate of its sales and use tax and as a result the
2-5 combined rate of all sales and use taxes imposed by the county and
2-6 other political subdivisions of this state having territory in the
2-7 county would exceed two percent at any location in the county, the
2-8 election to adopt a sales and use tax under this chapter has no
2-9 effect.
2-10 Sec. 325.022. TAX RATE. The rate of the tax authorized by
2-11 this chapter is one-half percent.
2-12 Sec. 325.023. SALES AND USE TAX EFFECTIVE DATE. (a) The
2-13 adoption or abolition of the tax takes effect on the first day of
2-14 the first calendar quarter occurring after the expiration of the
2-15 first complete calendar quarter occurring after the date on which
2-16 the comptroller receives a notice of the results of the election.
2-17 (b) If the comptroller determines that an effective date
2-18 provided by Subsection (a) will occur before the comptroller can
2-19 reasonably take the action required to begin collecting the tax or
2-20 to implement the abolition of the tax, the effective date may be
2-21 extended by the comptroller until the first day of the next
2-22 succeeding calendar quarter.
2-23 (Sections 325.024-325.060 reserved for expansion
2-24 SUBCHAPTER C. TAX ELECTION PROCEDURES
2-25 Sec. 325.061. ELECTION PROCEDURE. (a) An election to adopt
2-26 or abolish the tax authorized by this chapter is called by the
2-27 adoption of an order by the commissioners court of the county. The
3-1 commissioners court shall call an election if a number of qualified
3-2 voters of the county equal to at least five percent of the number
3-3 of registered voters in the county petitions the commissioners
3-4 court to call the election.
3-5 (b) At an election to adopt the tax, the ballot shall be
3-6 prepared to permit voting for or against the proposition: "The
3-7 adoption of a local sales and use tax in (name of county) at the
3-8 rate of one-half percent to provide revenue for the operation of a
3-9 county landfill."
3-10 (c) At an election to abolish the tax, the ballot shall be
3-11 prepared to permit voting for or against the proposition: "The
3-12 abolition of the county landfill sales and use tax in (name of
3-13 county)."
3-14 (Sections 325.062-325.080 reserved for expansion
3-15 SUBCHAPTER D. USE OF TAX REVENUE
3-16 Sec. 325.081. USE OF TAX REVENUE. Revenue from the tax
3-17 imposed under this chapter may be used only to build, operate, or
3-18 maintain a landfill in the county.
3-19 SECTION 2. The importance of this legislation and the
3-20 crowded condition of the calendars in both houses create an
3-21 emergency and an imperative public necessity that the
3-22 constitutional rule requiring bills to be read on three several
3-23 days in each house be suspended, and this rule is hereby suspended,
3-24 and that this Act take effect and be in force from and after its
3-25 passage, and it is so enacted.