Bill Text: TX SB1158 | 2015-2016 | 84th Legislature | Introduced

Texas Senate Bill 1158 (Prior Session Legislation)

Introduced

Bill Title: Relating to a county jail sales and use tax; authorizing a tax.

Spectrum: Partisan Bill (Republican 1-0)

Status: (Introduced - Dead) 2015-04-21 - Left pending in committee [SB1158 Detail]

Download: Texas-2015-SB1158-Introduced.html

	84R10677 BEF-F

	By: Hall	S.B. No. 1158



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