By Howard                                             H.B. No. 1963
         76R7966 CBH-F                           
                                A BILL TO BE ENTITLED
 1-1                                   AN ACT
 1-2     relating to the disposition of certain municipal sales and use tax
 1-3     that is erroneously collected.
 1-4           BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
 1-5           SECTION 1.  Section 321.3025(a), Tax Code, is amended to read
 1-6     as follows:
 1-7           (a)  If a retailer located in territory annexed or otherwise
 1-8     added by a municipality that imposes a tax under this chapter
 1-9     erroneously collected taxes in that territory at any time during
1-10     the two years preceding [in a territory added to a municipality a
1-11     retailer erroneously collects an amount as a tax imposed under this
1-12     chapter  before] the date the taxes imposed under this chapter by
1-13     the municipality take effect in the added territory under Section
1-14     321.102, the  amount collected during that period is treated as if
1-15     it were revenue from the taxes imposed by the municipality under
1-16     this chapter, and  the comptroller shall collect, [and] administer,
1-17     and distribute to the municipality the amount erroneously collected
1-18     from the retailer in the same manner as other tax revenue collected
1-19     under this chapter.
1-20           SECTION 2.  The importance of this legislation and the
1-21     crowded condition of the calendars in both houses create an
1-22     emergency and an imperative public necessity that the
1-23     constitutional rule requiring bills to be read on three several
1-24     days in each house be suspended, and this rule is hereby suspended,
 2-1     and that this Act take effect and be in force from and after its
 2-2     passage, and it is so enacted.