77R9243 ATP-D
By Seaman, Keffer, Turner of Coleman, H.B. No. 1723
Counts, Ramsay
Substitute the following for H.B. No. 1723:
By Truitt C.S.H.B. No. 1723
A BILL TO BE ENTITLED
1-1 AN ACT
1-2 relating to the creation of a county employment development board
1-3 in certain counties to develop programs for rural economic
1-4 assistance for career training; authorizing a tax.
1-5 BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
1-6 SECTION 1. Subtitle B, Title 12, Local Government Code, is
1-7 amended by adding Chapter 386 to read as follows:
1-8 CHAPTER 386. COUNTY EMPLOYMENT DEVELOPMENT BOARD FOR RURAL
1-9 COUNTIES
1-10 SUBCHAPTER A. GENERAL PROVISIONS
1-11 Sec. 386.001. DEFINITIONS. In this chapter:
1-12 (1) "Board" means a county employment development
1-13 board.
1-14 (2) "Rural county" means a county with a population of
1-15 50,000 or less.
1-16 Sec. 386.002. CREATION IN RURAL COUNTY. The commissioners
1-17 court of a rural county may establish a county employment
1-18 development board.
1-19 (Sections 386.003-386.020 reserved for expansion
1-20 SUBCHAPTER B. COUNTY EMPLOYMENT DEVELOPMENT BOARD; POWERS AND
1-21 DUTIES
1-22 Sec. 386.021. BOARD MEMBERSHIP. (a) The board consists of
1-23 9, 11, 13, or 15 members appointed by the commissioners court.
1-24 (b) The board must include:
2-1 (1) a member of the commissioners court of the
2-2 county;
2-3 (2) a superintendent, or a representative of a
2-4 superintendent, from a school district located primarily in the
2-5 county;
2-6 (3) an employee of a public community college that
2-7 serves the county, or a person with experience in workforce
2-8 training, economic development, or higher education;
2-9 (4) an official from another governmental entity in
2-10 the county;
2-11 (5) at least five members of the county's business
2-12 community; and
2-13 (6) any other person whose presence on the board will
2-14 further the purposes of this chapter.
2-15 (c) A majority of the board membership must be
2-16 representatives of the county's business community.
2-17 (d) A member of the board serves a two-year term expiring
2-18 February 1 of each odd-numbered year.
2-19 (e) The board may elect a member to serve as the presiding
2-20 officer.
2-21 Sec. 386.022. BOARD POWERS AND DUTIES. (a) The board may:
2-22 (1) establish and operate one or more programs in the
2-23 county that provide economic assistance for career training, that
2-24 promote adult job training, economic development, and career and
2-25 technology education in the county, and that may include efforts
2-26 to:
2-27 (A) develop continuing education, including job
3-1 training and skills enhancement;
3-2 (B) assist public schools in the creation of
3-3 career and technology education programs;
3-4 (C) assist businesses in the creation of
3-5 employment opportunities through job training; and
3-6 (D) assist local workforce development boards in
3-7 achieving their job training and skills development goals at the
3-8 county level;
3-9 (2) develop partnerships between businesses, public
3-10 schools, institutions of higher education, and the Texas
3-11 Engineering Extension Service;
3-12 (3) employ necessary personnel; and
3-13 (4) contract with a private person or a political
3-14 subdivision of this state.
3-15 (b) To the extent the board determines necessary to
3-16 administer its functions, the board may cooperate with:
3-17 (1) a local workforce development board;
3-18 (2) the Texas Agricultural Extension Service;
3-19 (3) an economic development corporation;
3-20 (4) an industrial development corporation; and
3-21 (5) a partnership established under Section 311.005,
3-22 Labor Code, between a local workforce development board and another
3-23 local or regional entity.
3-24 (c) The board may impose a fee for participation in a
3-25 program and may administer any funds collected for a program under
3-26 this chapter. The fee authorized by this section is in addition to
3-27 any tax authorized by this chapter.
4-1 (d) The board may adopt rules to accomplish the goals of
4-2 this chapter.
4-3 (e) The board shall contract with the county auditor to
4-4 review the board's finances every fiscal year.
4-5 Sec. 386.023. OPEN MEETINGS AND OPEN RECORDS. Chapters 551
4-6 and 552, Government Code, apply to the board.
4-7 (Sections 386.024-386.040 reserved for expansion
4-8 SUBCHAPTER C. SALES AND USE TAX
4-9 Sec. 386.041. SALES AND USE TAX AUTHORIZED. (a) A county
4-10 may impose a sales and use tax at the rate of one-eighth of one
4-11 percent in the county for the benefit of a program under this
4-12 chapter if a majority of the votes cast at an election held for
4-13 that purpose favor the imposition of the tax.
4-14 (b) A county may not impose a sales and use tax under this
4-15 subchapter if the adoption of the tax under this subchapter would
4-16 result in a combined tax rate of all local sales and use taxes of
4-17 more than two percent in any location in the county.
4-18 Sec. 386.042. ELECTION. (a) The commissioners court may
4-19 order an election to impose a sales and use tax under this
4-20 subchapter.
4-21 (b) The election shall be held on the first uniform election
4-22 date that occurs on or after the 45th day following the date the
4-23 commissioners court orders the election.
4-24 (c) At an election to adopt the tax, the ballot shall be
4-25 prepared to permit voting for or against the proposition: "The
4-26 adoption of a local sales and use tax at the rate of one-eighth of
4-27 one percent to provide funding for the operation of a program for
5-1 rural economic assistance for career training in ____ (name of
5-2 county)."
5-3 (d) If a majority of the votes received at the election
5-4 favor the proposition, the tax is adopted.
5-5 Sec. 386.043. TAX CODE APPLICABLE. (a) Chapter 323, Tax
5-6 Code, governs the imposition, computation, administration,
5-7 collection, and remittance of a tax authorized under this chapter
5-8 except as inconsistent with this chapter.
5-9 (b) Section 323.101(b), Tax Code, does not apply to a tax
5-10 authorized by this chapter.
5-11 Sec. 386.044. IMPOSITION OF TAX. (a) If the county adopts a
5-12 tax under this subchapter, a tax is imposed on the receipts from
5-13 the sale at retail of taxable items in the county at the rate of
5-14 one-eighth of one percent during the period that the tax is
5-15 effective in the county.
5-16 (b) There is also imposed an excise tax on the use, storage,
5-17 or other consumption in the county of tangible personal property
5-18 purchased, leased, or rented from a retailer during the period that
5-19 the tax is effective in the county. The rate of the excise tax is
5-20 the same as the rate of the sales tax portion of the tax and is
5-21 applied to the sale price of the tangible personal property.
5-22 Sec. 386.045. USE OF REVENUE. Revenue from a tax imposed
5-23 under this subchapter may be used only to operate a program under
5-24 this chapter in the county. The board may award grants for program
5-25 purposes to local businesses, school districts, or other entities
5-26 with revenue from a tax imposed under this subchapter. The board
5-27 shall contract with the grant recipient to ensure that the program
6-1 purposes are promoted by the grant.
6-2 Sec. 386.046. ABOLITION OF TAX. (a) The commissioners court
6-3 may:
6-4 (1) call an election to abolish the tax; or
6-5 (2) abolish the tax on finding that the purposes for
6-6 which the tax was imposed under this subchapter have been
6-7 accomplished.
6-8 (b) At an election to abolish the tax, the ballot shall be
6-9 prepared to permit voting for or against the proposition: "The
6-10 abolition of a local sales and use tax for the operation of a
6-11 program for rural economic assistance for career training in ____
6-12 (name of county)."
6-13 (c) If a majority of the votes received at the election
6-14 favor the proposition, the tax is abolished.
6-15 Sec. 386.047. EFFECTIVE DATE OF TAX. (a) The adoption or
6-16 abolition of a tax under this subchapter takes effect on the first
6-17 day of the first calendar quarter occurring after the expiration of
6-18 the first complete quarter occurring after the date the comptroller
6-19 receives a notice of the order abolishing the tax or the results of
6-20 the election adopting or abolishing the tax.
6-21 (b) If the comptroller determines that an effective date
6-22 provided by Subsection (a) will occur before the comptroller can
6-23 reasonably take the action required to begin collecting the tax or
6-24 to implement the abolition of the tax, the effective date may be
6-25 extended by the comptroller until the first day of the next
6-26 succeeding calendar quarter.
6-27 Sec. 386.048. SALES TAX NOT EXCLUSIVE. The sales and use tax
7-1 authorized by this subchapter is in addition to any other tax or
7-2 fee authorized by this chapter.
7-3 (Sections 386.049-386.060 reserved for expansion
7-4 SUBCHAPTER D. PROPERTY TAX
7-5 Sec. 386.061. PROPERTY TAX AUTHORIZED. For the benefit of a
7-6 program under this chapter, the commissioners court may:
7-7 (1) impose a new property tax in the county at a rate
7-8 not to exceed three cents on the $100 valuation of taxable
7-9 property;
7-10 (2) increase the property tax rate in the county by an
7-11 amount not to exceed three cents on the $100 valuation of taxable
7-12 property; or
7-13 (3) use revenue collected from a county property tax
7-14 imposed under another law, in an amount not to exceed three cents
7-15 on the $100 valuation of property taxed.
7-16 Sec. 386.062. USE OF PROPERTY TAX REVENUE. Revenue from a
7-17 tax imposed under this subchapter may be used only as provided by
7-18 Section 386.045 for revenue collected under Subchapter C.
7-19 Sec. 386.063. PROPERTY TAX NOT EXCLUSIVE. The property tax
7-20 authorized by this subchapter is in addition to any other tax or
7-21 fee authorized by this chapter.
7-22 SECTION 2. This Act takes effect immediately if it receives
7-23 a vote of two-thirds of all the members elected to each house, as
7-24 provided by Section 39, Article III, Texas Constitution. If this
7-25 Act does not receive the vote necessary for immediate effect, this
7-26 Act takes effect September 1, 2001.