By Shapleigh S.B. No. 819 76R4387 DAK-D A BILL TO BE ENTITLED 1-1 AN ACT 1-2 relating to one-day suspensions of the sales and use tax. 1-3 BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: 1-4 SECTION 1. Subtitle A, Title 2, Tax Code, is amended by 1-5 adding Chapter 103 to read as follows: 1-6 CHAPTER 103. ONE-DAY SUSPENSIONS OF STATE AND LOCAL SALES TAX 1-7 Sec. 103.001. ONE-DAY SUSPENSIONS. Notwithstanding any 1-8 other law, on certification by the comptroller as provided by this 1-9 chapter, the following taxes may not be collected during the period 1-10 beginning at midnight on a designated day and ending at midnight of 1-11 the following day: 1-12 (1) state sales and use taxes imposed under Chapter 1-13 151; and 1-14 (2) local sales and use taxes administered and 1-15 computed according to Chapters 321-325 and to which those chapters 1-16 apply, including a tax imposed under: 1-17 (A) Chapter 285, 775, or 776, Health and Safety 1-18 Code; 1-19 (B) Chapter 326, 334, 363, 377, or 383, Local 1-20 Government Code; 1-21 (C) Chapter 451, 452, 453, or 457, 1-22 Transportation Code; or 1-23 (D) the Development Corporation Act of 1979 1-24 (Article 5190.6, Vernon's Texas Civil Statutes). 2-1 Sec. 103.002. CERTIFICATION. (a) The comptroller shall 2-2 declare and designate from one to four one-day suspensions of state 2-3 and local sales tax under Section 103.001 if the comptroller 2-4 determines that there is a state budget surplus at the close of a 2-5 fiscal biennium. The comptroller shall declare the greatest number 2-6 of one-day suspensions that will not violate the limitation under 2-7 Section 103.003. 2-8 (b) Ten or more days before the date the comptroller 2-9 declares one or more one-day suspensions of sales tax under this 2-10 section, the comptroller shall submit to the governor, lieutenant 2-11 governor, and the members of the legislature a statement under oath 2-12 stating: 2-13 (1) the determination that there will be a state 2-14 budget surplus at the end of the biennium; 2-15 (2) the amount of the surplus; and 2-16 (3) that the limitation under Section 103.003 will not 2-17 be exceeded by the declaration of the suspensions. 2-18 Sec. 103.003. LIMITATION. The comptroller may not declare 2-19 one or more one-day suspensions of sales tax under Section 103.002 2-20 if the amount of state revenue lost as a result of the suspensions 2-21 would be greater than 10 percent of the amount the comptroller has 2-22 determined for the state budget surplus at the end of the biennium. 2-23 Sec. 103.004. REPORTING OF RECEIPTS. The comptroller by 2-24 rule may adopt procedures relating to notification and reporting of 2-25 receipts for the period covered by the suspension of the tax under 2-26 Section 103.001. 2-27 SECTION 2. This Act takes effect September 1, 1999, and 3-1 applies only to a fiscal biennium beginning on or after that date. 3-2 SECTION 3. The importance of this legislation and the 3-3 crowded condition of the calendars in both houses create an 3-4 emergency and an imperative public necessity that the 3-5 constitutional rule requiring bills to be read on three several 3-6 days in each house be suspended, and this rule is hereby suspended.