By:  Nixon                                            S.B. No. 1805

         Line and page numbers may not match official copy.

         Bill not drafted by TLC or Senate E&E.

                                A BILL TO BE ENTITLED

                                       AN ACT

 1-1     relating to the adoption or increase of local sales and use taxes

 1-2     by a municipality or county in which previous elections adopting

 1-3     the new taxes are invalid.

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

 1-5           SECTION 1.  Section 321.101, Tax Code, is amended by adding

 1-6     Subsection (i) to read as follows:

 1-7                 (i)  A municipality in which the adoption or increase

 1-8     of a sales and use tax approved by the voters in an election held

 1-9     after May 1, 1995, and before December 31, 1995, is invalid because

1-10     it combined into a single proposition proposals for adopting an

1-11     economic development tax sales and use tax under Section 4B,

1-12     V.T.C.S. Article 5190.6 and an additional sales and use tax under

1-13     Tax Code Section 321.101(b) may adopt or increase the sales and use

1-14     tax previously approved by the voters by ordinance or resolution of

1-15     the governing body of the municipality.  If the governing body of

1-16     the municipality adopts or increases the sales and use tax under

1-17     this Subsection, the municipal secretary shall send to the

1-18     comptroller by certified or registered mail a certified copy of the

1-19     ordinance or resolution.  The tax takes effect on the first day of

1-20     the month following the expiration of the calendar quarter

1-21     occurring after the date on which the comptroller receives the

 2-1     ordinance or resolution.

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

 2-3     crowded condition of the calendars in both houses create an

 2-4     emergency and an imperative public necessity that the

 2-5     constitutional rule requiring bills to be read on three several

 2-6     days in each house be suspended, and this rule is hereby suspended,

 2-7     and that this Act take effect and be in force from and after its

 2-8     passage, and it is so enacted.