Texas 2009 - 81st Regular

Texas Senate Bill SB402 Compare Versions

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1	1	By: Eltife S.B. No. 402
2	2	(In the Senate - Filed January 5, 2009; February 17, 2009,
3	3	read first time and referred to Committee on Finance;
4	4	April 14, 2009, reported favorably by the following vote: Yeas 13,
5	5	Nays 0; April 14, 2009, sent to printer.)
6	6
7	7
8	8	A BILL TO BE ENTITLED
9	9	AN ACT
10	10	relating to the authority of the voters of a municipality or a
11	11	county to adopt a one-quarter cent sales and use tax in the
12	12	municipality or county to provide property tax relief.
13	13	BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
14	14	SECTION 1. Subtitle C, Title 3, Tax Code, is amended by
15	15	adding Chapter 326 to read as follows:
16	16	CHAPTER 326. MUNICIPAL AND COUNTY SALES AND USE TAX FOR PROPERTY
17	17	TAX RELIEF
18	18	SUBCHAPTER A. GENERAL PROVISIONS
19	19	Sec. 326.001. APPLICABLE LAW. Except as otherwise provided
20	20	by this chapter:
21	21	(1) Chapter 321 applies to the municipal tax
22	22	authorized by this chapter in the same manner as that chapter
23	23	applies to the tax authorized by that chapter; and
24	24	(2) Chapter 323 applies to the county tax authorized
25	25	by this chapter in the same manner as that chapter applies to the
26	26	tax authorized by that chapter.
27	27	Sec. 326.002. EFFECT ON COMBINED LOCAL TAX RATE.
28	28	(a) Sections 321.101 and 323.101 do not apply to the municipal or
29	29	county tax authorized by this chapter.
30	30	(b) The rate of a municipal or county sales and use tax
31	31	imposed under this chapter may not be considered in determining the
32	32	combined or overlapping rate of local sales and use taxes in any
33	33	area under this subtitle or another law, including:
34	34	(1) the Health and Safety Code;
35	35	(2) the Local Government Code;
36	36	(3) the Special District Local Laws Code; or
37	37	(4) the Transportation Code.
38	38	[Sections 326.003-326.050 reserved for expansion]
39	39	SUBCHAPTER B. IMPOSITION OF TAX
40	40	Sec. 326.051. TAX AUTHORIZED. (a) A municipality or a
41	41	county may adopt or abolish the sales and use tax authorized by this
42	42	chapter at an election held in the municipality or county.
43	43	(b) The adoption of the tax authorized by this chapter by
44	44	one political subdivision does not affect the authority of another
45	45	political subdivision that has overlapping boundaries to also adopt
46	46	the tax authorized by this chapter.
47	47	Sec. 326.052. TAX RATE. The rate of the tax authorized by
48	48	this chapter is one-fourth of one percent.
49	49	Sec. 326.053. SALES AND USE TAX EFFECTIVE DATE. (a) The
50	50	adoption or abolition of the tax takes effect on the first day of
51	51	the first calendar quarter occurring after the expiration of the
52	52	first complete calendar quarter occurring after the date on which
53	53	the comptroller receives a notice of the results of the election
54	54	from the municipality or county.
55	55	(b) If the comptroller determines that an effective date
56	56	provided by Subsection (a) will occur before the comptroller can
57	57	reasonably take the action required to begin collecting the tax or
58	58	to implement the abolition of the tax, the effective date may be
59	59	extended by the comptroller until the first day of the next
60	60	succeeding calendar quarter.
61	61	[Sections 326.054-326.100 reserved for expansion]
62	62	SUBCHAPTER C. TAX ELECTION PROCEDURES
63	63	Sec. 326.101. CALLING ELECTION. (a) An election
64	64	authorized by this chapter in a municipality is called by the
65	65	adoption of an ordinance by the governing body of the municipality.
66	66	(b) An election authorized by this chapter in a county is
67	67	called by the adoption of an order by the commissioners court of the
68	68	county.
69	69	Sec. 326.102. ELECTION DATE. An election under this
70	70	chapter must be held on the next uniform election date that occurs
71	71	after the date of the election order and that allows sufficient time
72	72	to comply with the requirements of other law.
73	73	Sec. 326.103. BALLOT. (a) At an election to adopt the tax,
74	74	the ballot shall be prepared to permit voting for or against the
75	75	proposition: "The adoption of a local sales and use tax in (name of
76	76	municipality or county) at the rate of one-fourth of one percent to
77	77	reduce the (municipal or county) property tax rate."
78	78	(b) At an election to abolish the tax, the ballot shall be
79	79	prepared to permit voting for or against the proposition: "The
80	80	abolition of the one-fourth of one percent sales and use tax in
81	81	(name of municipality or county) used to reduce the (municipal or
82	82	county) property tax rate."
83	83	[Sections 326.104-326.150 reserved for expansion]
84	84	SUBCHAPTER D. USE OF TAX REVENUE
85	85	Sec. 326.151. USE OF REVENUE. Any amount derived by a
86	86	municipality or county from the sales and use tax under this chapter
87	87	is additional sales and use tax revenue for purposes of Section
88	88	26.041.
89	89	Sec. 326.152. CALCULATION OF MUNICIPAL OR COUNTY ROLLBACK
90	90	TAX RATE. For a municipality or county in which the voters have
91	91	approved the imposition of the sales and use tax under this chapter,
92	92	for an ad valorem tax year that begins on or after the date the sales
93	93	and use tax takes effect, in the formula for calculating the
94	94	rollback tax rate of the municipality or county, the officer or
95	95	employee designated by the governing body of the municipality or
96	96	the commissioners court of the county to make the calculation shall
97	97	substitute 1.05 for 1.08.
98	98	SECTION 2. Subdivision (1), Section 26.012, Tax Code, is
99	99	amended to read as follows:
100	100	(1) "Additional sales and use tax" means an additional
101	101	sales and use tax imposed by:
102	102	(A) a municipality [city] under Section
103	103	321.101(b) or Chapter 326;
104	104	(B) a county under Chapter 323 or 326; or
105	105	(C) a hospital district, other than a hospital
106	106	district created on or after September 1, 2001, that:
107	107	(i) imposes the sales and use tax under
108	108	Subchapter I, Chapter 286, Health and Safety Code; or
109	109	(ii) imposes the sales and use tax under
110	110	Subchapter L, Chapter 285, Health and Safety Code.
111	111	SECTION 3. Subsection (i), Section 31.01, Tax Code, is
112	112	amended to read as follows:
113	113	(i) For a municipality [city or town] that imposes an
114	114	additional sales and use tax under Section 321.101(b) or Chapter
115	115	326 [of this code], or a county that imposes a sales and use tax
116	116	under Chapter 323 or 326 [of this code], the tax bill shall indicate
117	117	the amount of additional ad valorem taxes, if any, that would have
118	118	been imposed on the property if additional ad valorem taxes had been
119	119	imposed in an amount equal to the amount of revenue estimated to be
120	120	collected from the additional municipal [city] sales and use tax or
121	121	from the county sales and use tax, as applicable, for the year
122	122	determined as provided by Section 26.041 [of this code].
123	123	SECTION 4. Sections 2 and 3 of this Act apply only to ad
124	124	valorem taxes that are imposed for an ad valorem tax year that
125	125	begins on or after January 1, 2010.
126	126	SECTION 5. (a) Except as provided by Subsection (b) of this
127	127	section, this Act takes effect September 1, 2009.
128	128	(b) Sections 2 and 3 of this Act take effect January 1, 2010.
129	129	* * * * *