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A BILL TO BE ENTITLED
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AN ACT
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relating to the rate of a local sales and use tax imposed by certain |
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local governmental entities. |
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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 328 to read as follows: |
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CHAPTER 328. RATE OF CERTAIN LOCAL SALES AND USE TAXES ADOPTED OR |
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CHANGED |
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Sec. 328.001. DEFINITION. In this chapter, "taxing |
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authority" means a local governmental entity that imposes a local |
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sales and use tax administered and computed under this subtitle and |
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to which this subtitle applies, including a tax imposed under: |
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(1) Chapter 321, 322, 323, 324, 325, or 327; |
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(2) the Health and Safety Code; |
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(3) the Local Government Code; |
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(4) the Transportation Code; |
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(5) the Special District Local Laws Code; or |
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(6) a local or special law authorizing the imposition |
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of a sales and use tax. |
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Sec. 328.002. APPLICABILITY. This chapter does not apply |
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to a taxing authority that is authorized to impose a local sales and |
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use tax at only one specific rate. |
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Sec. 328.003. TAX RATE. (a) A taxing authority that is |
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authorized to adopt a local sales and use tax at a rate that is set |
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at an increment of one-fourth or one-eighth of one percent may |
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instead adopt the tax at a rate that is set at an increment of |
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one-sixteenth of one percent. |
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(b) A taxing authority that is authorized to impose a local |
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sales and use tax at a rate that may be increased or decreased in |
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increments of one-fourth or one-eighth of one percent may instead |
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increase or decrease the rate in increments of one-sixteenth of one |
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percent. |
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Sec. 328.004. EFFECT ON OTHER LAW. (a) Except as provided |
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by Subsection (b), to the extent this chapter conflicts with |
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another law, this chapter prevails. |
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(b) This chapter does not affect a law establishing: |
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(1) the purpose for which a local sales and use tax may |
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be imposed; |
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(2) the maximum or minimum rate at which a local sales |
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and use tax may be imposed by a particular taxing authority or for a |
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particular purpose; |
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(3) the general power of a particular taxing authority |
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to adopt, increase, decrease, or abolish a local sales and use tax; |
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or |
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(4) the maximum combined rate of all local sales and |
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use taxes imposed by a political subdivision having territory in a |
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taxing authority. |
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SECTION 2. This Act takes effect September 1, 2011. |