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A BILL TO BE ENTITLED
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AN ACT
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relating to a county jail sales and use tax; authorizing a tax. |
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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. COUNTY JAIL SALES AND USE TAX |
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SUBCHAPTER A. GENERAL PROVISIONS |
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Sec. 328.001. COUNTY SALES AND USE TAX ACT APPLICABLE. |
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Except to the extent that a provision of this chapter applies, |
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Chapter 323 applies to the tax authorized by this chapter in the |
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same manner as that chapter applies to the tax authorized by that |
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chapter. |
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SUBCHAPTER B. IMPOSITION OF TAX |
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Sec. 328.051. TAX AUTHORIZED. (a) A county with a |
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population of less than 50,000, the northern boundary of which |
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borders the South Sulphur River, may adopt or increase the sales and |
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use tax authorized by this chapter at an election held in the |
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county. |
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(b) A county may decrease or abolish the sales and use tax |
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authorized by this chapter by order adopted by the commissioners |
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court of the county. |
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(c) A county shall abolish a tax under this chapter when all |
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bonds described by Section 328.151 are fully paid. |
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(d) A tax under this chapter is not counted for purposes of |
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any limit on combined local tax rates. |
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Sec. 328.052. TAX RATE. (a) The tax authorized by this |
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chapter may be imposed at the rate of one-eighth, one-fourth, |
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three-eighths, or one-half of one percent. |
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(b) The rate may be reduced in one or more increments of |
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one-eighth of one percent to a minimum of one-eighth of one percent |
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or increased in one or more increments of one-eighth of one percent |
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to a maximum of one-half of one percent, or the tax may be |
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abolished. |
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Sec. 328.053. SALES AND USE TAX EFFECTIVE DATE. (a) The |
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adoption, increase, decrease, or abolition of the tax takes effect |
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on the first day of the first calendar quarter occurring after the |
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expiration of the first complete calendar quarter occurring after |
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the date on which the comptroller receives notice of the results of |
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the election or a copy of the commissioners court order, as |
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applicable. |
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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 increase, decrease, or abolition of the tax, the |
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effective date may be extended by the comptroller until the first |
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day of the next succeeding calendar quarter. |
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SUBCHAPTER C. TAX ELECTION PROCEDURES |
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Sec. 328.101. ELECTION PROCEDURE. (a) An election to adopt |
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or increase the tax authorized by this chapter is called by the |
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adoption of an order by the commissioners court of the county. The |
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commissioners court shall call an election if a number of qualified |
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voters of the county equal to at least five percent of the number of |
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registered voters in the county petitions the commissioners court |
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to call the election. |
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(b) At an election to adopt the tax, the ballot shall be |
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prepared to permit voting for or against the proposition: "The |
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adoption of a local sales and use tax in (name of county) at the rate |
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of _________ (one-eighth, one-fourth, three-eighths, or one-half, |
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to be inserted as appropriate) percent to provide revenue to pay |
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bonds for a county-owned jail." |
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(c) At an election to increase the tax, the ballot shall be |
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prepared to permit voting for or against the proposition: "The |
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increase of the local sales and use tax in (name of county) to the |
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rate of _________ (one-fourth, three-eighths, or one-half, to be |
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inserted as appropriate) percent to provide revenue to pay bonds |
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for a county-owned jail." |
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SUBCHAPTER D. USE OF TAX REVENUE |
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Sec. 328.151. USE OF TAX REVENUE. Revenue from the tax |
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imposed under this chapter may be used only to pay the principal of |
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and interest on voter-approved bonds for the construction, |
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renovation, or extension of a county-owned jail operated under |
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Chapter 351, Local Government Code. |
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SECTION 2. This Act takes effect immediately if it receives |
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a vote of two-thirds of all the members elected to each house, as |
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provided by Section 39, Article III, Texas Constitution. If this |
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Act does not receive the vote necessary for immediate effect, this |
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Act takes effect September 1, 2015. |