78(R) HB 2139 - Introduced version


                                                                                

78R6215 CBH-D

By:  Brown of Kaufman                                             H.B. No. 2139



A BILL TO BE ENTITLED

AN ACT

relating to the authority of a county to impose a sales and use tax 
to build a criminal detention center.
	BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:                        
	SECTION 1.  Subtitle C, Title 3, Tax Code, is amended by 
adding Chapter 328 to read as follows:

CHAPTER 328.  COUNTY SALES AND USE TAX FOR CRIMINAL DETENTION CENTER
	Sec. 328.001.  TAX AUTHORIZED FOR CRIMINAL DETENTION CENTER.  
(a)  A county to which Chapter 325 does not apply may adopt or change 
the rate of a sales and use tax authorized by this chapter at an 
election held in the county.
	(b)  A county may not adopt a tax under this chapter or change 
the rate of the tax if as a result of the adoption of the tax or the 
change in the rate the combined rate of all sales and use taxes 
imposed by the county and other political subdivisions of this 
state having territory in the county would exceed two percent at any 
location in the county.
	(c)  If the voters of a county approve the adoption of the tax 
or the change in the rate at an election held on the same election 
date on which another political subdivision adopts a sales and use 
tax or approves the increase in the rate of its sales and use tax and 
as a result the combined rate of all sales and use taxes imposed by 
the county and other political subdivisions of this state having 
territory in the county would exceed two percent at any location in 
the county, the election to adopt a sales and use tax under this 
chapter or to change the rate of the tax has no effect.
	Sec. 328.002.  COUNTY SALES AND USE TAX APPLICABLE.  (a)  
Chapter 323 applies to the tax authorized by this chapter in the 
same manner as that chapter applies to the tax authorized by that 
chapter.
	(b)  Section 323.101(b) does not apply to the tax imposed 
under this chapter.
	Sec. 328.003.  TAX RATES.  The tax authorized by this chapter 
may be imposed in increments of one-eighth of one percent, with a 
minimum tax rate of one-eighth of one percent and a maximum tax rate 
of one percent.
	Sec. 328.004.  ELECTION PROCEDURE.  (a)  The commissioners 
court of the county may call an election to adopt a tax under this 
chapter  or change the rate of the tax.  The commissioners court 
shall call an election to adopt the tax or change the rate if it 
receives a petition signed by a number of petitioners equal to at 
least five percent of the number of registered voters in the county.
	(b)  At the election to adopt the tax or change the rate, the 
ballot shall be prepared to permit voting for or against the 
proposition:  "The adoption of a local sales and use tax in _______ 
(name of county) at the rate of ______ (insert rate) to provide 
bonds or other obligations issued for a criminal detention center."
	Sec. 328.005.  EFFECTIVE DATE OF TAX.  (a)  The adoption of 
the tax or the change in the rate of the tax takes effect on the 
first day of the first calendar quarter occurring after the 
expiration of the first complete calendar quarter occurring after 
the date on which the comptroller receives a notice of the results 
of the election.
	(b)  If the comptroller determines that an effective date 
provided by Subsection (a) will occur before the comptroller can 
reasonably take the action required to begin collecting the tax, 
the effective date may be extended by the comptroller until the 
first day of the next succeeding calendar quarter.
	Sec. 328.006.  USE OF TAX REVENUE.  A county may use tax 
revenue collected under this chapter only to pay bonds or other 
obligations issued for a criminal detention center.
	Sec. 328.007.  ABOLITION OF TAX.  (a)  A sales and use tax 
imposed under this chapter may not be collected after the last day 
of the first calendar quarter occurring after notification to the 
comptroller by the county that all bonds or other obligations of the 
county that are payable wholly or partly from revenue collected 
under this chapter, including any refunding bonds or other 
obligations, have been paid in full or the full amount of money, 
exclusive of guaranteed interest, necessary to pay in full the 
bonds and other obligations has been set aside in a trust account 
dedicated to the payment of the bonds and other obligations.
	(b)  The county shall notify the comptroller of the 
expiration of the tax not later than the 60th day before the 
expiration date.
	SECTION 2.  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 September 1, 2003.