78S30171 DRH-D
By: McReynolds H.B. No. 38
A BILL TO BE ENTITLED
AN ACT
relating to the counties eligible to create a county assistance
district that may impose a sales and use tax.
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
SECTION 1. Section 387.002, Local Government Code, as
renumbered by Section 2(110), Chapter 1275, Acts of the 78th
Legislature, Regular Session, 2003, is amended to read as follows:
Sec. 387.002. APPLICABILITY. This chapter applies only to
a county that has a population of less than 45,000 and either:
(1) does not impose a sales and use tax under Chapter
323, Tax Code; or
(2) has [and] any portion of its territory [of which
is] included in an authority governed by Chapter 451 or 452,
Transportation Code.
SECTION 2. Section 387.003, Local Government Code, as
renumbered by Section 2(110), Chapter 1275, Acts of the 78th
Legislature, Regular Session, 2003, is amended by amending
Subsections (b) and (f) and adding Subsection (g) to read as
follows:
(b) The order calling the election must:
(1) define the boundaries of the district to include
any portion of the county:
(A) that is not located in an authority governed
by Chapter 451 or 452, Transportation Code; or
(B) in which the combined tax rate of all sales
and use taxes imposed, including the rate to be imposed by the
district if approved at the election, would not exceed two percent;
and
(2) call for the election to be held within those
boundaries.
(f) The commissioners court may call an election to be held
in an area of the county that is not located in a district created
under this section to determine whether the area should be included
in the district and whether the district's sales and use tax should
be imposed in the area. An election may not be held in an area:
(1) that is included in an authority governed by
Chapter 451 or 452, Transportation Code; or
(2) in which the combined tax rate of all sales and use
taxes imposed, including the rate to be imposed by the district if
approved at the election, would exceed two percent.
(g) The area in which an election is held under Subsection
(f) is included in the district and the sales and use tax is imposed
if a majority of the votes received at the election favor inclusion
in the district and imposition of the sales and use tax.
SECTION 3. This Act takes effect immediately if it receives
a vote of two-thirds of all the members elected to each house, as
provided by Section 39, Article III, Texas Constitution. If this
Act does not receive the vote necessary for immediate effect, this
Act takes effect February 1, 2004.