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.