By Corte                                        H.B. No. 2549

      75R3823 CBH-D                           

                                A BILL TO BE ENTITLED

 1-1                                   AN ACT

 1-2     relating to the authority of certain counties to adopt a county

 1-3     sales and use tax.

 1-4           BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:

 1-5           SECTION 1.  Sections 323.101(b) and (c), Tax Code, are

 1-6     amended to read as follows:

 1-7           (b)  A county is qualified to adopt the tax only if no part

 1-8     of the county is located in a [rapid transit authority created

 1-9     under Chapter 141, Acts of the 63rd Legislature, Regular Session,

1-10     1973 (Article 1118x, Vernon's Texas Civil Statutes), or a] regional

1-11     transportation authority created under Chapter 452, Transportation

1-12     Code [683, Acts of the 66th Legislature, Regular Session, 1979

1-13     (Article 1118y, Vernon's  Texas Civil Statutes)].

1-14           (c)  An authority created under Chapter 452, Transportation

1-15     Code [141, Acts of the 63rd Legislature, Regular Session, 1973

1-16     (Article 1118x, Vernon's Texas Civil Statutes), or Chapter 683,

1-17     Acts of the 66th Legislature, Regular Session, 1979 (Article 1118y,

1-18     Vernon's Texas Civil Statutes)], is prohibited from imposing the

1-19     tax provided for in those Acts in a county in which the county

1-20     sales and use tax provided for  in this section is in effect or is

1-21     scheduled to take effect.  For the purposes of this section, an

1-22     authority is not considered to be located in any county in which

1-23     fewer than 250 persons are both residents of the authority and the

1-24     county.

 2-1           SECTION 2.  The importance of this legislation and the

 2-2     crowded condition of the calendars in both houses create an

 2-3     emergency and an imperative public necessity that the

 2-4     constitutional rule requiring bills to be read on three several

 2-5     days in each house be suspended, and this rule is hereby suspended,

 2-6     and that this Act take effect and be in force from and after its

 2-7     passage, and it is so enacted.