By:  Ellis                                            S.B. No. 1533
                                 A BILL TO BE ENTITLED
                                        AN ACT
    1-1  relating to sales and use taxes collected at certain facilities
    1-2  owned by a county.
    1-3        BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
    1-4        SECTION 1.  DEFINITIONS.  In this Act:
    1-5        (a)  "Eligible county" means any county with a population of
    1-6  2,400,000 or more according to the most recent federal census.
    1-7        (b)  "Facility" means a sports or entertainment facility with
    1-8  a capacity of at least 40,000 persons owned by an eligible county.
    1-9        (c)  "Eligible tax proceeds" means tax proceeds generated at
   1-10  or collected in a facility, including sales and use taxes, and
   1-11  mixed beverage taxes collected by or on behalf of the state or any
   1-12  local government.
   1-13        SECTION 2.  DESIGNATION OF FACILITY ELIGIBLE FOR TAX
   1-14  PROCEEDS.  By the adoption of an order or resolution, the
   1-15  commissioners court of an eligible county may designate a facility
   1-16  as eligible for tax proceeds.  A certified copy of the order or
   1-17  resolution shall be submitted to the comptroller of public
   1-18  accounts.
   1-19        SECTION 3.  TAX PROCEEDS REFUNDS.  Beginning on the first day
   1-20  of the second calendar quarter after receipt by the comptroller of
   1-21  public accounts of the order or resolution prescribed by Section 2
   1-22  of this Act, the comptroller shall pay to the eligible county on a
   1-23  monthly basis an amount equal to one hundred percent of the
    2-1  eligible tax proceeds remitted to the addition, an eligible county
    2-2  may pledge such revenues to the payment of certificates of
    2-3  obligation under the Certificate of Obligation Act of 1971
    2-4  (Subchapter C, Chapter 271, Local Government Code), for one or more
    2-5  of the purposes provided therein.
    2-6        SECTION 4.  COLLECTION; PENALTY.  (a)  A seller shall report
    2-7  and send the proceeds of the charge or fee authorized by this Act
    2-8  to the eligible county imposing the fee as provided by the order or
    2-9  resolution imposing the charge or fee.  For the purposes of this
   2-10  section, a "seller" is a person who engages in the sale of tickets
   2-11  for admission to entertainment or sporting events described in
   2-12  Section 2 of this Act.
   2-13        (b)  If a seller fails to report when required or pay the
   2-14  proceeds of the charge or fee when due, the seller shall pay a
   2-15  penalty of five percent of the amount due.  If the seller fails to
   2-16  file the report or pay the proceeds of the charge or fee before the
   2-17  31st day after the date that the report or payment was due, he
   2-18  shall pay an additional penalty of five percent of the amount due.
   2-19        (c)  Delinquent amounts due and accrued penalties draw
   2-20  interest at the rate of ten percent a year beginning 60 days after
   2-21  the date on which the amount was due.
   2-22        SECTION 5.  The importance of this legislation and the
   2-23  crowded condition of the calendars in both houses create an
   2-24  emergency and an imperative public necessity that the
   2-25  constitutional rule requiring bills to be read on three several
    3-1  days in each house be suspended, and this rule is hereby suspended.