By Wentworth S.B. No. 1459
77R5966 JMG-D
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 by
1-6 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) and (c) do not apply.
1-15 Sec. 281.143. TAXING AUTHORITY. (a) The district may adopt
1-16 or abolish a sales and use tax authorized by this subchapter at an
1-17 election held in the district.
1-18 (b) The district may not adopt a tax under this subchapter
1-19 if as a result of the adoption of the tax the combined rate of all
1-20 sales and use taxes imposed by the district and all other political
1-21 subdivisions of this state having territory in the district would
1-22 exceed 2.25 percent in any location in the district.
1-23 Sec. 281.144. TAX RATE. The rate of the tax authorized by
1-24 this subchapter is:
2-1 (1) one-eighth of one percent; or
2-2 (2) one-quarter of one percent.
2-3 Sec. 281.145. TAX EFFECTIVE DATE. (a) The adoption or
2-4 abolition of a tax under this subchapter takes effect on the first
2-5 day of the first calendar quarter occurring after the expiration of
2-6 the first complete calendar quarter occurring after the date on
2-7 which the comptroller receives notice of the results of the
2-8 election.
2-9 (b) If the comptroller determines that an effective date
2-10 provided by Subsection (a) will occur before the comptroller can
2-11 reasonably take the action required to begin collecting the tax or
2-12 to implement the abolition of the tax, the effective date may be
2-13 extended by the comptroller until the first day of the next
2-14 calendar quarter.
2-15 Sec. 281.146. ELECTION PROCEDURE. An election to adopt or
2-16 abolish a tax authorized by this subchapter is called by the
2-17 adoption of an order of the board. The board may call an election
2-18 on its own motion and shall call an election if a number of
2-19 qualified voters in the district equal to at least five percent of
2-20 the number of registered voters in the district petitions the board
2-21 to call the election.
2-22 Sec. 281.147. USE OF TAX REVENUE. Revenue from a tax imposed
2-23 under this subchapter may be used by the district only to fund
2-24 level I trauma operations.
2-25 SECTION 2. Section 26.012(1), Tax Code, is amended to read as
2-26 follows:
2-27 (1) "Additional sales and use tax" means an additional
3-1 sales and use tax imposed by a city under Section 321.101(b) of
3-2 this code, a sales and use tax imposed by a county under Chapter
3-3 323 of this code, or a sales and use tax imposed by a hospital
3-4 district other than a hospital district that imposes a sales and
3-5 use tax under Subchapter H, Chapter 281, Health and Safety Code.
3-6 SECTION 3. This Act takes effect immediately if it receives
3-7 a vote of two-thirds of all the members elected to each house, as
3-8 provided by Section 39, Article III, Texas Constitution. If this
3-9 Act does not receive the vote necessary for immediate effect, this
3-10 Act takes effect September 1, 2001.