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.