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.