By Horn H.B. No. 2060
75R7099 DAK-D
A BILL TO BE ENTITLED
1-1 AN ACT
1-2 relating to the adoption and administration of a sales and use tax
1-3 by a county development district.
1-4 BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
1-5 SECTION 1. Sections 312.637(a) and (c), Tax Code, are
1-6 amended to read as follows:
1-7 (a) A district may levy a sales and use tax for the benefit
1-8 of the district if authorized by a majority of the qualified voters
1-9 of the district voting at an election called for that purpose. The
1-10 sales and use tax, if adopted, does [not] count toward the
1-11 limitation imposed by Chapter 323 on any sales and use tax that has
1-12 been levied by the county.
1-13 (c) Chapter 323, to the extent not inconsistent with this
1-14 subchapter, governs the imposition, computation, administration,
1-15 and governance of the tax under this section, except that [Sections
1-16 323.101(b) and (e), and] Sections 323.209, 323.401 through 323.406,
1-17 and 323.505 do not apply. Chapter 323 does not apply to the use
1-18 and allocation of revenues under this subchapter. In applying the
1-19 procedures under Chapter 323, the district's name shall be
1-20 substituted for "the county" and "board of directors" is
1-21 substituted for "commissioners court."
1-22 SECTION 2. This Act applies only to a sales and use tax
1-23 adopted on or after the effective date of this Act by a county
1-24 development district created under Subchapter D, Chapter 312, Tax
2-1 Code. A sales and use tax adopted by a county development district
2-2 before the effective date of this Act is governed by the law
2-3 applicable to the tax immediately before the effective date of this
2-4 Act, and that law is continued in effect for that purpose.
2-5 SECTION 3. The importance of this legislation and the
2-6 crowded condition of the calendars in both houses create an
2-7 emergency and an imperative public necessity that the
2-8 constitutional rule requiring bills to be read on three several
2-9 days in each house be suspended, and this rule is hereby suspended,
2-10 and that this Act take effect and be in force from and after its
2-11 passage, and it is so enacted.