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A BILL TO BE ENTITLED
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AN ACT
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relating to the authority of the voters of a county to adopt a |
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one-half cent sales and use tax in the county to provide property |
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tax relief. |
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BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
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SECTION 1. Subtitle C, Title 3, Tax Code, is amended by |
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adding Chapter 326 to read as follows: |
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CHAPTER 326. COUNTY SALES AND USE TAX FOR PROPERTY TAX RELIEF |
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SUBCHAPTER A. GENERAL PROVISIONS |
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Sec. 326.001. APPLICABLE LAW. Except as otherwise provided |
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by this chapter, Chapter 323 applies to the tax authorized by this |
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chapter in the same manner as that chapter applies to the tax |
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authorized by that chapter. |
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Sec. 326.002. EFFECT ON COMBINED LOCAL TAX RATE. (a) |
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Section 323.101 does not apply to the tax authorized by this |
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chapter. |
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(b) The rate of a sales and use tax imposed under this |
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chapter may not be considered in determining the combined or |
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overlapping rate of local sales and use taxes in any area under this |
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subtitle or another law, including: |
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(1) the Health and Safety Code; |
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(2) the Local Government Code; |
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(3) the Special District Local Laws Code; |
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(4) the Transportation Code; or |
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(5) the Development Corporation Act of 1979 (Article |
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5190.6, Vernon's Texas Civil Statutes). |
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[Sections 326.003-326.050 reserved for expansion] |
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SUBCHAPTER B. IMPOSITION OF TAX |
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Sec. 326.051. TAX AUTHORIZED. A county may adopt or |
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abolish the sales and use tax authorized by this chapter at an |
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election held in the county. |
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Sec. 326.052. TAX RATE. The rate of the tax authorized by |
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this chapter is one-half of one percent. |
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Sec. 326.053. SALES AND USE TAX EFFECTIVE DATE. (a) The |
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adoption or abolition of the tax takes effect on the first day of |
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the first calendar quarter occurring after the expiration of the |
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first complete calendar quarter occurring after the date on which |
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the comptroller receives a notice of the results of the election |
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from the county. |
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(b) If the comptroller determines that an effective date |
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provided by Subsection (a) will occur before the comptroller can |
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reasonably take the action required to begin collecting the tax or |
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to implement the abolition of the tax, the effective date may be |
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extended by the comptroller until the first day of the next |
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succeeding calendar quarter. |
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[Sections 326.054-326.100 reserved for expansion] |
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SUBCHAPTER C. TAX ELECTION PROCEDURES |
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Sec. 326.101. CALLING ELECTION. (a) An election |
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authorized by this chapter is called by the adoption of an order by |
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the commissioners court of the county. |
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(b) The commissioners court may call an election on its own |
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motion or shall call an election if a number of qualified voters of |
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the county equal to at least five percent of the number of |
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registered voters in the county petition the commissioners court to |
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call the election. |
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Sec. 326.102. ELECTION DATE. An election under this |
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chapter must be held on the next uniform election date that occurs |
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after the date of the election order and that allows sufficient time |
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to comply with the requirements of other law. |
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Sec. 326.103. BALLOT. (a) At an election to adopt the |
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tax, the ballot shall be prepared to permit voting for or against |
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the proposition: "The adoption of a local sales and use tax in |
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(name of county) at the rate of one-half of one percent to reduce |
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the county property tax rate." |
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(b) At an election to abolish the tax, the ballot shall be |
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prepared to permit voting for or against the proposition: "The |
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abolition of the one-half of one percent sales and use tax in (name |
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of county) used to reduce the county property tax rate." |
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[Sections 326.104-326.150 reserved for expansion] |
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SUBCHAPTER D. USE OF TAX REVENUE |
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Sec. 326.151. USE OF REVENUE. Any amount derived by a |
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county from the sales and use tax under this chapter is additional |
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sales and use tax revenue for purposes of Section 26.041. |
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SECTION 2. Section 26.012(1), Tax Code, is amended to read |
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as follows: |
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(1) "Additional sales and use tax" means an additional |
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sales and use tax imposed by: |
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(A) a municipality [city] under Section |
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321.101(b); |
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(B) a county under Chapter 323 or 326; or |
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(C) a hospital district, other than a hospital |
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district created on or after September 1, 2001, that: |
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(i) imposes the sales and use tax under |
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Subchapter I, Chapter 286, Health and Safety Code; or |
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(ii) imposes the sales and use tax under |
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Subchapter L, Chapter 285, Health and Safety Code. |
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SECTION 3. Section 31.01(i), Tax Code, is amended to read as |
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follows: |
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(i) For a municipality [city or town] that imposes an |
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additional sales and use tax under Section 321.101(b) [of this
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code], or a county that imposes a sales and use tax under Chapter |
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323 or 326 [of this code], the tax bill shall indicate the amount of |
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additional ad valorem taxes, if any, that would have been imposed on |
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the property if additional ad valorem taxes had been imposed in an |
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amount equal to the amount of revenue estimated to be collected from |
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the additional municipal [city] sales and use tax or from the county |
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sales and use tax, as applicable, for the year determined as |
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provided by Section 26.041 [of this code]. |
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SECTION 4. Sections 2 and 3 of this Act apply only to ad |
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valorem taxes that are imposed for an ad valorem tax year that |
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begins on or after January 1, 2008. |
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SECTION 5. (a) Except as provided by Subsection (b) of |
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this section, this Act takes effect September 1, 2007. |
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(b) Sections 2 and 3 of this Act take effect January 1, 2008. |