1-1     By:  Nixon                                            S.B. No. 1805

 1-2           (In the Senate - Filed March 14, 1997; March 24, 1997, read

 1-3     first time and referred to Committee on Intergovernmental

 1-4     Relations; April 8, 1997, reported favorably, as amended, by the

 1-5     following vote:  Yeas 11, Nays 0; April 8, 1997, sent to printer.)

 1-6     COMMITTEE AMENDMENT NO. 1                                By:  Madla

 1-7     Amend S.B. No. 1805 on page 1, line 21 by striking the word "tax"

 1-8     between the words "development" and "sales"

 1-9                            A BILL TO BE ENTITLED

1-10                                   AN ACT

1-11     relating to the adoption or increase of local sales and use taxes

1-12     by a municipality or county for which previous elections adopting

1-13     such taxes were invalid.

1-14           BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:

1-15           SECTION 1.  Section 321.101, Tax Code, is amended by adding

1-16     Subsection (i) to read as follows:

1-17           (i)  A municipality for which the adoption or increase of a

1-18     sales and use tax approved by the voters in an election held after

1-19     May 1, 1995, and before December 31, 1995, is invalid because the

1-20     election combined into a single proposition proposal for adopting

1-21     an economic development tax sales and use tax under Section 4B,

1-22     Development Corporation Act of 1979 (Article 5190.6, Vernon's Texas

1-23     Civil Statutes), and an additional sales and use tax under

1-24     Subsection (b) may adopt or increase the sales and use tax

1-25     previously approved by the voters by ordinance or resolution of the

1-26     governing body of the municipality.  If the governing body of the

1-27     municipality adopts or increases the sales and use tax under this

1-28     subsection, the municipal secretary shall send to the comptroller

1-29     by certified or registered mail a certified copy of the ordinance

1-30     or resolution.  The tax takes effect on the first day of the month

1-31     following the expiration of the calendar quarter occurring after

1-32     the date on which the comptroller receives the ordinance or

1-33     resolution.

1-34           SECTION 2.  The importance of this legislation and the

1-35     crowded condition of the calendars in both houses create an

1-36     emergency and an imperative public necessity that the

1-37     constitutional rule requiring bills to be read on three several

1-38     days in each house be suspended, and this rule is hereby suspended,

1-39     and that this Act take effect and be in force from and after its

1-40     passage, and it is so enacted.

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