1-1 By: Wentworth S.B. No. 1459 1-2 (In the Senate - Filed March 8, 2001; March 13, 2001, read 1-3 first time and referred to Committee on Intergovernmental 1-4 Relations; May 3, 2001, reported adversely, with favorable 1-5 Committee Substitute by the following vote: Yeas 5, Nays 0; 1-6 May 3, 2001, sent to printer.) 1-7 COMMITTEE SUBSTITUTE FOR S.B. No. 1459 By: West 1-8 A BILL TO BE ENTITLED 1-9 AN ACT 1-10 relating to the authority of the Bexar County Hospital District to 1-11 impose a sales and use tax. 1-12 BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: 1-13 SECTION 1. Chapter 281, Health and Safety Code, is amended 1-14 by adding Subchapter H to read as follows: 1-15 SUBCHAPTER H. SALES AND USE TAXATION AUTHORITY OF BEXAR COUNTY 1-16 HOSPITAL DISTRICT 1-17 Sec. 281.141. DEFINITION. In this subchapter, "district" 1-18 means the Bexar County Hospital District. 1-19 Sec. 281.142. APPLICABILITY OF OTHER LAW. Except to the 1-20 extent that a provision of this subchapter applies, Chapter 323, 1-21 Tax Code, applies to a tax authorized by this subchapter, except 1-22 that Sections 323.101(b), (c), (d), and (e) do not apply. 1-23 Sec. 281.143. TAXING AUTHORITY. (a) The district may adopt 1-24 or abolish a sales and use tax authorized by this subchapter at an 1-25 election held in the district. 1-26 (b) The district may not adopt a tax under this subchapter 1-27 if as a result of the adoption of the tax the combined rate of all 1-28 sales and use taxes imposed by the district and all other political 1-29 subdivisions of this state having territory in the district would 1-30 exceed 2.25 percent in any location in the district. 1-31 Sec. 281.144. TAX RATE. The rate of the tax authorized by 1-32 this subchapter is: 1-33 (1) one-eighth of one percent; or 1-34 (2) one-quarter of one percent. 1-35 Sec. 281.145. TAX EFFECTIVE DATE. (a) The adoption or 1-36 abolition of a tax under this subchapter takes effect on the first 1-37 day of the first calendar quarter occurring after the expiration of 1-38 the first complete calendar quarter occurring after the date on 1-39 which the comptroller receives notice of the results of the 1-40 election. 1-41 (b) If the comptroller determines that an effective date 1-42 provided by Subsection (a) will occur before the comptroller can 1-43 reasonably take the action required to begin collecting the tax or 1-44 to implement the abolition of the tax, the effective date may be 1-45 extended by the comptroller until the first day of the next 1-46 calendar quarter. 1-47 Sec. 281.146. ELECTION PROCEDURE. (a) An election to adopt 1-48 or abolish a tax authorized by this subchapter is called by the 1-49 adoption of an order of the commissioners court of the county. The 1-50 commissioners court of the county may call an election on its own 1-51 motion and shall call an election if a number of qualified voters 1-52 in the district equal to at least five percent of the number of 1-53 registered voters in the district petitions the commissioners court 1-54 of the county to call the election. 1-55 (b) At an election to adopt a tax authorized by this 1-56 subchapter, the ballot shall be prepared to permit voting for or 1-57 against the proposition: "The adoption of a sales and use tax in 1-58 the Bexar County Hospital District at a rate of (proposed tax rate) 1-59 to fund level I trauma operations of the Bexar County Hospital 1-60 District." 1-61 (c) At an election to abolish a tax authorized by this 1-62 subchapter, the ballot shall be prepared to permit voting for or 1-63 against the proposition: "The abolition of a sales and use tax in 1-64 the Bexar County Hospital District." 2-1 (d) At an election to change the rate of a tax authorized by 2-2 this subchapter, the ballot shall be prepared to permit voting for 2-3 or against the proposition: "The (increase or decrease) in the 2-4 rate of the sales and use tax imposed in the Bexar County Hospital 2-5 District to fund level I trauma operations of the Bexar County 2-6 Hospital District from (tax rate on election date) to (proposed tax 2-7 rate)." 2-8 Sec. 281.147. USE OF TAX REVENUE. Revenue from a tax 2-9 imposed under this subchapter may be used by the district only to 2-10 fund level I trauma operations. 2-11 Sec. 281.148. DISTRIBUTION OF TRUST FUNDS. At least twice 2-12 during each state fiscal year and at other times as often as 2-13 feasible, the comptroller shall send to the chief financial officer 2-14 of the district, payable to the district, the district's share of 2-15 the taxes collected by the comptroller under this subchapter. 2-16 SECTION 2. Subdivision (1), Section 26.012, Tax Code, is 2-17 amended to read as follows: 2-18 (1) "Additional sales and use tax" means an additional 2-19 sales and use tax imposed by a city under Section 321.101(b) of 2-20 this code, a sales and use tax imposed by a county under Chapter 2-21 323 of this code, or a sales and use tax imposed by a hospital 2-22 district other than a hospital district that imposes a sales and 2-23 use tax under Subchapter H, Chapter 281, Health and Safety Code. 2-24 SECTION 3. This Act takes effect immediately if it receives 2-25 a vote of two-thirds of all the members elected to each house, as 2-26 provided by Section 39, Article III, Texas Constitution. If this 2-27 Act does not receive the vote necessary for immediate effect, this 2-28 Act takes effect September 1, 2001. 2-29 * * * * *