Amend CSSB 935 as follows:
      Insert new Subchapter D and redesignate subsequent
subchapters accordingly:
                 SUBCHAPTER D.  SALES AND USE TAX
      Sec. 334.081.  SALES AND USE TAX.  (a)  A municipality by
ordinance or a county by order may impose a sales and use tax under
this subchapter.
      (b)  A municipality by ordinance or a county by order may
repeal or decrease the rate of a tax imposed under this subchapter.
      (c)  A municipality or county may impose a tax under this
subchapter only if:
            (1)  an approved community venue project is or is
planned to be located in the municipality or county; and
            (2)  the tax is approved at an election held under
Section 334.024.
      Sec. 334.082.  TAX CODE APPLICABLE.  (a)  Chapter 321, Tax
Code, governs the imposition, computation, administration,
collection, and remittance of a municipal tax authorized under this
subchapter except as inconsistent with this subchapter.
      (b)  Chapter 323, Tax Code, governs the imposition,
computation, administration, collection, and remittance of a county
tax authorized under this subchapter except as inconsistent with
this subchapter.
      Sec.  334.083.  TAX RATE.  (a)  The rate of a tax adopted
under this subchapter must be one-eighth, one-fourth,
three-eighths, or one-half of one percent.
      (b)  The ballot proposition at the election held to adopt the
tax must specify the rate of the tax to be adopted.
      Sec. 334.084.  RATE INCREASE.  (a)  A municipality or county
that has adopted a sales and use tax under this subchapter at a
rate of less than one-half of one percent may by ordinance or order
increase the rate of the tax if the increase is approved by a
majority of the registered voters of that municipality or county
voting at an election called and held for that purpose.
      (b)  The tax may be increased under Subchapter (a) in one or
more increments of one-eighth of one percent to a maximum of
one-half of one percent.
      (c)  The ballot for an election to increase the tax shall be
printed to permit voting for or against the proposition:  "The
adoption of a sales and use tax for the purpose of financing
       (insert description of community venue project) at the rate
of      of one percent (insert one-fourth, three-eighths, or
one-half as appropriate)."
      Sec. 334.085.  IMPOSITION IN MUNICIPALITY OR COUNTY WITH
TRANSIT AUTHORITY. (a)  If the municipality or county is included
within the boundaries of a rapid transit authority created under
Chapter 451, Transportation Code, or a regional transportation
authority created under Chapter 452, Transportation Code, and the
adoption or increase of the tax under this subchapter would result
in a combined tax rate of more than two percent in any location in
the municipality or county, the election to approve or increase the
tax under this chapter is to be treated for all purposes as an
election to reduce the tax rate of the transit or transportation
authority to the highest rate that will not result in a combined
tax rate of more than two percent in any location in the
municipality or county.
      (b)  The rate of the tax imposed by a rapid transit authority
under Chapter 451, Transportation Code, or by a regional
transportation authority under Chapter 452, Transportation Code, is
increased without further action of the board of the authority or
the voters of the authority, municipality, or county on the date on
which the tax imposed under this subchapter is decreased or
expires, but only to the extent that any tax imposed by the
authority was reduced under this section when the tax imposed by
the county was adopted or increased.
      (c)  This section does not permit an authority to impose
taxes at differential rates within the territory of the authority.
      Sec. 334.086.  IMPOSITION OF TAX.  (a)  If the municipality
or county adopts the tax, a tax is imposed on the receipts from the
sale at retail of taxable items in the municipality or county at
the rate approved at the election.
      (b)  There is also imposed an excise tax on the use, storage,
or other consumption in the municipality or county of tangible
personal property purchased, leased, or rented from a retailer
during the period that the tax is effective in the municipality or
county.  The rate of the excise tax is the same as the rate of the
sales tax portion of the tax and is applied to the sale price of
the tangible personal property.
      Sec. 334.087.  EFFECTIVE DATE OF TAX.  The adoption of the
tax or the change of the tax rate takes effect on the first day of
the first calendar quarter occurring after the expiration of the
first complete quarter occurring after the date on which the
comptroller receives a notice of the results of the election
adopting or increasing the tax or of the ordinance or order
decreasing the tax.
      Sec. 334.088.  DEPOSIT OF TAX REVENUES.  Revenue from the tax
imposed under this subchapter shall be deposited in the community
venue project fund of the municipality or county imposing the tax.
      Sec. 334.089.  ABOLITION OF TAX.  (a)  A sales and use tax
imposed under this subchapter may not be collected after the last
day of the first calendar quarter occurring after notification to
the comptroller by the municipality or county that the municipality
or county has abolished the tax or that all bonds or other
obligations of the municipality or county that are payable in whole
or in part from money in the community venue project fund,
including any refunding bonds or other obligations have been paid
in full or the full amount of money, exclusive of guaranteed
interest, necessary to pay in full the bonds and other obligations
has been set aside in a trust account dedicated to the payment of
the bonds and other obligations.
      (b)  The municipality or county shall notify the comptroller
of the expiration of the tax not later than the 60th day before the
expiration date.
      Sections 334.090-334.100 reserved for expansion