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.