By: Ogden S.B. No. 1511
99S0717/1
A BILL TO BE ENTITLED
AN ACT
1-1 relating to the powers of certain counties and rapid transit and
1-2 regional transportation authorities within those counties to adopt
1-3 or impose sales and use taxes.
1-4 BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
1-5 SECTION 1. Subsections (b) and (c), Section 323.101, Tax
1-6 Code, are amended to read as follows:
1-7 (b) A county is qualified to adopt the tax only if no more
1-8 than 80 percent [part] of the county's total population [county] is
1-9 located in a rapid transit authority created under Chapter 451,
1-10 Transportation Code, or a regional transportation authority created
1-11 under Chapter 452 of that code.
1-12 (c) An authority created under Chapter 451 or 452,
1-13 Transportation Code, is prohibited from imposing the tax provided
1-14 for by those chapters in a county in which the county sales and use
1-15 tax provided for by this section is in effect or is scheduled to
1-16 take effect. For the purposes of this section, an authority is not
1-17 considered to be located in any county in which less [fewer] than
1-18 20 percent of the population of the county consists of [250 persons
1-19 are both] residents of the authority [and the county].
1-20 SECTION 2. This Act takes effect September 1, 1999.
1-21 SECTION 3. The importance of this legislation and the
1-22 crowded condition of the calendars in both houses create an
1-23 emergency and an imperative public necessity that the
1-24 constitutional rule requiring bills to be read on three several
2-1 days in each house be suspended, and this rule is hereby suspended.