By: Lindsay S.B. No. 1418
2001S0758/1
A BILL TO BE ENTITLED
1-1 AN ACT
1-2 relating to the imposition by certain counties of a sales and use
1-3 tax dedicated to road and bridge maintenance.
1-4 BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
1-5 SECTION 1. Subtitle C, Title 3, Tax Code, is amended by
1-6 adding Chapter 329 to read as follows:
1-7 CHAPTER 329. COUNTY SALES AND USE TAX FOR BRIDGE AND ROAD
1-8 MAINTENANCE
1-9 SUBCHAPTER A. GENERAL PROVISIONS
1-10 Sec. 329.001. COUNTY SALES AND USE TAX ACT APPLICABLE.
1-11 (a) Except to the extent of a conflict with a provision of this
1-12 chapter and except as provided by Subsection (b), the provisions of
1-13 Chapter 323 apply to the tax authorized by this chapter in the same
1-14 manner as those provisions apply to the tax authorized by that
1-15 chapter.
1-16 (b) Section 323.101(b) does not apply to the tax authorized
1-17 by this chapter.
1-18 (Sections 329.002 to 329.020 reserved for expansion
1-19 SUBCHAPTER B. IMPOSITION OF TAX
1-20 Sec. 329.021. TAX AUTHORIZED. (a) A county may adopt the
1-21 sales and use tax authorized by this chapter in the unincorporated
1-22 area of the county at an election held in the unincorporated area
1-23 of the county.
1-24 (b) A county may not adopt a tax under this chapter if as a
1-25 result of the adoption of the tax the combined rate of all sales
2-1 and use taxes imposed by the county and other political
2-2 subdivisions of this state having territory in the county would
2-3 exceed two percent at any location in the county.
2-4 (c) If the voters of the unincorporated area of a county
2-5 approve the adoption of the tax at an election held on the same
2-6 election date on which another political subdivision adopts a sales
2-7 and use tax or approves the increase in the rate of its sales and
2-8 use tax and as a result the combined rate of all approved sales and
2-9 use taxes of the county and other political subdivisions of this
2-10 state having territory in the county exceed two percent at any
2-11 location in the county, the election to adopt a sales and use tax
2-12 under this chapter has no effect.
2-13 Sec. 329.022. TAX RATE. The rate of tax authorized by this
2-14 chapter may not exceed one percent.
2-15 Sec. 329.023. SALES AND USE TAX EFFECTIVE DATE. (a) The
2-16 adoption of the tax authorized by this chapter takes effect on the
2-17 first day of the first calendar quarter occurring after the
2-18 expiration of the first complete calendar quarter occurring after
2-19 the date on which the comptroller receives a notice of the results
2-20 of the election approving the adoption of the tax.
2-21 (b) If the comptroller determines that an effective date
2-22 provided by Subsection (a) will occur before the comptroller can
2-23 reasonably take the action required to begin collecting the tax,
2-24 the effective date may be extended by the comptroller until the
2-25 first day of the next succeeding calendar quarter.
2-26 Sec. 329.024. RESTRICTION ON TAX IN ANNEXED AREA. If any
3-1 part of an unincorporated area of a county is included within the
3-2 extraterritorial jurisdiction of a municipality and that
3-3 municipality annexes any part of the area within its
3-4 extraterritorial jurisdiction, the county may not continue to
3-5 collect the tax authorized by this chapter from the annexed area.
3-6 (Sections 329.025 to 329.060 reserved for expansion
3-7 SUBCHAPTER C. TAX ELECTION PROCEDURES
3-8 Sec. 329.061. ELECTION PROCEDURE. (a) An election to adopt
3-9 the tax authorized by this chapter is called by the adoption of an
3-10 order by the commissioners court of the county. The commissioners
3-11 court shall call an election if a number of qualified voters of the
3-12 county equal to at least five percent of the number of votes cast
3-13 in the most recent regular county election petitions the
3-14 commissioners court to call the election.
3-15 (b) At an election to adopt the tax, the ballot shall be
3-16 prepared to permit voting for or against the proposition: "The
3-17 adoption of a local sales and use tax in (name of county) at a rate
3-18 not to exceed one percent to provide revenue for maintenance and
3-19 repair of county bridges and roads."
3-20 (Sections 329.062 to 329.080 reserved for expansion
3-21 SUBCHAPTER D. USE OF TAX REVENUE
3-22 Sec. 329.081. USE OF TAX REVENUE. Revenue from the tax
3-23 imposed under this chapter may be used only to maintain and repair
3-24 existing county bridges and roads.
3-25 SECTION 2. This Act takes effect immediately if it receives
3-26 a vote of two-thirds of all the members elected to each house, as
4-1 provided by Section 39, Article III, Texas Constitution. If this
4-2 Act does not receive the vote necessary for immediate effect, this
4-3 Act takes effect September 1, 2001.