By: Wentworth S.B. No. 1459
A BILL TO BE ENTITLED
1-1 AN ACT
1-2 relating to the authority of the Bexar County Hospital District to
1-3 impose a sales and use tax.
1-4 BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
1-5 SECTION 1. Chapter 281, Health and Safety Code, is amended
1-6 by adding Subchapter H to read as follows:
1-7 SUBCHAPTER H. SALES AND USE TAXATION AUTHORITY OF BEXAR COUNTY
1-8 HOSPITAL DISTRICT
1-9 Sec. 281.141. DEFINITION. In this subchapter, "district"
1-10 means the Bexar County Hospital District.
1-11 Sec. 281.142. APPLICABILITY OF OTHER LAW. Except to the
1-12 extent that a provision of this subchapter applies, Chapter 323,
1-13 Tax Code, applies to a tax authorized by this subchapter, except
1-14 that Sections 323.101(b), (c), and (e) do not apply.
1-15 Sec. 281.143. TAXING AUTHORITY. The district may adopt or
1-16 abolish a sales and use tax authorized by this subchapter at an
1-17 election held in the district.
1-18 Sec. 281.144. TAX RATE. The rate of the tax authorized by
1-19 this subchapter is:
1-20 (1) one-eighth of one percent; or
1-21 (2) one-quarter of one percent.
1-22 Sec. 281.145. TAX EFFECTIVE DATE. (a) The adoption or
1-23 abolition of a tax under this subchapter takes effect on the first
1-24 day of the first calendar quarter occurring after the expiration of
1-25 the first complete calendar quarter occurring after the date on
2-1 which the comptroller receives notice of the results of the
2-2 election.
2-3 (b) If the comptroller determines that an effective date
2-4 provided by Subsection (a) will occur before the comptroller can
2-5 reasonably take the action required to begin collecting the tax or
2-6 to implement the abolition of the tax, the effective date may be
2-7 extended by the comptroller until the first day of the next
2-8 calendar quarter.
2-9 Sec. 281.146. ELECTION PROCEDURE. (a) An election to adopt
2-10 or abolish a tax authorized by this subchapter is called by the
2-11 adoption of an order of the commissioners court of the county. The
2-12 commissioners court of the county may call an election on its own
2-13 motion and shall call an election if a number of qualified voters
2-14 in the district equal to at least five percent of the number of
2-15 registered voters in the district petitions the commissioners court
2-16 of the county to call the election.
2-17 (b) At an election to adopt a tax authorized by this
2-18 subchapter, the ballot shall be prepared to permit voting for or
2-19 against the proposition: "The adoption of a sales and use tax in
2-20 the Bexar County Hospital District at a rate of (proposed tax rate)
2-21 to fund level I trauma operations of the Bexar County Hospital
2-22 District."
2-23 (c) At an election to abolish a tax authorized by this
2-24 subchapter, the ballot shall be prepared to permit voting for or
2-25 against the proposition: "The abolition of a sales and use tax in
2-26 the Bexar County Hospital District."
3-1 (d) At an election to change the rate of a tax authorized by
3-2 this subchapter, the ballot shall be prepared to permit voting for
3-3 or against the proposition: "The (increase or decrease) in the
3-4 rate of the sales and use tax imposed in the Bexar County Hospital
3-5 District to fund level I trauma operations of the Bexar County
3-6 Hospital District from (tax rate on election date) to (proposed tax
3-7 rate)."
3-8 Sec. 281.147. USE OF TAX REVENUE. Revenue from a tax
3-9 imposed under this subchapter may be used by the district only to
3-10 fund level I trauma operations.
3-11 Sec. 281.148. DISTRIBUTION OF TRUST FUNDS. At least twice
3-12 during each state fiscal year and at other times as often as
3-13 feasible, the comptroller shall send to the chief financial officer
3-14 of the district, payable to the district, the district's share of
3-15 the taxes collected by the comptroller under this subchapter.
3-16 SECTION 2. Subdivision (1), Section 26.012, Tax Code, is
3-17 amended to read as follows:
3-18 (1) "Additional sales and use tax" means an additional
3-19 sales and use tax imposed by a city under Section 321.101(b) of
3-20 this code, a sales and use tax imposed by a county under Chapter
3-21 323 of this code, or a sales and use tax imposed by a hospital
3-22 district other than a hospital district that imposes a sales and
3-23 use tax under Subchapter H, Chapter 281, Health and Safety Code.
3-24 SECTION 3. This Act takes effect immediately if it receives
3-25 a vote of two-thirds of all the members elected to each house, as
3-26 provided by Section 39, Article III, Texas Constitution. If this
4-1 Act does not receive the vote necessary for immediate effect, this
4-2 Act takes effect September 1, 2001.