1-1 By: Madla S.B. No. 821
1-2 (In the Senate - Filed February 28, 1995; March 1, 1995, read
1-3 first time and referred to Committee on Intergovernmental
1-4 Relations; March 16, 1995, reported adversely, with favorable
1-5 Committee Substitute by the following vote: Yeas 9, Nays 0;
1-6 March 16, 1995, sent to printer.)
1-7 COMMITTEE SUBSTITUTE FOR S.B. No. 821 By: Madla
1-8 A BILL TO BE ENTITLED
1-9 AN ACT
1-10 relating to the imposition by certain counties of a sales and use
1-11 tax dedicated to operating a landfill and a criminal detention
1-12 center.
1-13 BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
1-14 SECTION 1. Subtitle C, Title 3, Tax Code, is amended by
1-15 adding Chapter 325 to read as follows:
1-16 CHAPTER 325. COUNTY SALES AND USE TAX FOR
1-17 LANDFILL AND CRIMINAL DETENTION CENTER
1-18 SUBCHAPTER A. GENERAL PROVISIONS
1-19 Sec. 325.001. COUNTY SALES AND USE TAX ACT APPLICABLE.
1-20 Except to the extent that a provision of this chapter applies,
1-21 Chapter 323 applies to the tax authorized by this chapter in the
1-22 same manner as that chapter applies to the tax authorized by that
1-23 chapter.
1-24 (Sections 325.002 to 325.020 reserved for expansion
1-25 SUBCHAPTER B. IMPOSITION OF TAX
1-26 Sec. 325.021. TAX AUTHORIZED. (a) A county having a
1-27 population of 37,500 or less that borders the Rio Grande containing
1-28 a municipality with a population of more than 15,000 may adopt or
1-29 abolish the sales and use tax authorized by this chapter at an
1-30 election held in the county.
1-31 (b) A county may not adopt a tax under this chapter if as a
1-32 result of the adoption of the tax the combined rate of all sales
1-33 and use taxes imposed by the county and other political
1-34 subdivisions of this state having territory in the county would
1-35 exceed two percent at any location in the county.
1-36 (c) If the voters of a county approve the adoption of the
1-37 tax at an election held on the same election date on which another
1-38 political subdivision adopts a sales and use tax or approves the
1-39 increase in the rate of its sales and use tax and as a result the
1-40 combined rate of all sales and use taxes imposed by the county and
1-41 other political subdivisions of this state having territory in the
1-42 county would exceed two percent at any location in the county, the
1-43 election to adopt a sales and use tax under this chapter has no
1-44 effect.
1-45 Sec. 325.022. TAX RATE. The rate of the tax authorized by
1-46 this chapter is one-half percent.
1-47 Sec. 325.023. SALES AND USE TAX EFFECTIVE DATE. (a) The
1-48 adoption or abolition of the tax takes effect on the first day of
1-49 the first calendar quarter occurring after the expiration of the
1-50 first complete calendar quarter occurring after the date on which
1-51 the comptroller receives a notice of the results of the election.
1-52 (b) If the comptroller determines that an effective date
1-53 provided by Subsection (a) will occur before the comptroller can
1-54 reasonably take the action required to begin collecting the tax or
1-55 to implement the abolition of the tax, the effective date may be
1-56 extended by the comptroller until the first day of the next
1-57 succeeding calendar quarter.
1-58 (Sections 325.024 to 325.060 reserved for expansion
1-59 SUBCHAPTER C. TAX ELECTION PROCEDURES
1-60 Sec. 325.061. ELECTION PROCEDURE. (a) An election to adopt
1-61 or abolish the tax authorized by this chapter is called by the
1-62 adoption of an order by the commissioners court of the county. The
1-63 commissioners court shall call an election if a number of qualified
1-64 voters of the county equal to at least five percent of the number
1-65 of registered voters in the county petition the commissioners court
1-66 to call the election.
1-67 (b) At an election to adopt the tax, the ballot shall be
1-68 prepared to permit voting for or against the proposition: "The
2-1 adoption of a local sales and use tax in (name of county) at the
2-2 rate of one-half percent to provide revenue for the operation of a
2-3 county landfill and a criminal detention center."
2-4 (c) At an election to abolish the tax, the ballot shall be
2-5 prepared to permit voting for or against the proposition: "The
2-6 abolition of the sales and use tax for the operation of a county
2-7 landfill and a criminal detention center in (name of county)."
2-8 (Sections 325.062 to 325.080 reserved for expansion
2-9 SUBCHAPTER D. USE OF TAX REVENUE
2-10 Sec. 325.081. USE OF TAX REVENUE. Revenue from the tax
2-11 imposed under this chapter may be used only to build, operate, or
2-12 maintain a landfill and a criminal detention center in the county.
2-13 SECTION 2. The importance of this legislation and the
2-14 crowded condition of the calendars in both houses create an
2-15 emergency and an imperative public necessity that the
2-16 constitutional rule requiring bills to be read on three several
2-17 days in each house be suspended, and this rule is hereby suspended,
2-18 and that this Act take effect and be in force from and after its
2-19 passage, and it is so enacted.
2-20 * * * * *