Texas 2019 - 86th Regular

Texas Senate Bill SB1319 Compare Versions

Version 1 (Old)

Version 2 (New)

Old	New		Differences
1		-	S.B. No. 1319
	1	+	By: Birdwell, et al. S.B. No. 1319
	2	+	(Murphy)
2	3
3	4
	5	+	A BILL TO BE ENTITLED
4	6		AN ACT
5		-	relating ~~to certain taxes and~~ to an annual report submitted to the
6		-	~~comptroller concerning those~~ taxes.
	7	+	relating to an annual report submitted to the comptroller by a
	8	+	county that imposes certain hotel occupancy taxes.
7	9		BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
8		-	SECTION 1. Section 334.089(a), Local Government Code, is
9		-	amended to read as follows:
10		-	(a) Except as provided by Section 334.090, a [A] sales and
11		-	use tax imposed under this subchapter may not be collected after the
12		-	last day of the first calendar quarter occurring after notification
13		-	to the comptroller by the municipality or county that the
14		-	municipality or county has abolished the tax or that all bonds or
15		-	other obligations of the municipality or county that are payable in
16		-	whole or in part from money in the venue project fund, including any
17		-	refunding bonds or other obligations, have been paid in full or the
18		-	full amount of money, exclusive of guaranteed interest, necessary
19		-	to pay in full the bonds and other obligations has been set aside in
20		-	a trust account dedicated to the payment of the bonds and other
21		-	obligations.
22		-	SECTION 2. Subchapter D, Chapter 334, Local Government
23		-	Code, is amended by adding Section 334.090 to read as follows:
24		-	Sec. 334.090. CONVERSION OF TAX. (a) A sales and use tax
25		-	imposed under this subchapter is abolished or the rate of the tax is
26		-	reduced, as applicable, on the date a conversion of all or a portion
27		-	of the tax under Section 504.263 or 505.260 takes effect.
28		-	(b) A municipality or county shall notify the comptroller of
29		-	a conversion described by Subsection (a) not later than the 60th day
30		-	before the date the conversion takes effect.
31		-	(c) The abolition or reduction by a county of the rate of a
32		-	sales and use tax imposed under this section shall be included in
33		-	the report submitted to the comptroller by the county under Section
34		-	352.009.
35		-	SECTION 3. Subchapter F, Chapter 504, Local Government
36		-	Code, is amended by adding Section 504.263 to read as follows:
37		-	Sec. 504.263. ELECTION TO CONVERT CERTAIN SALES AND USE TAX
38		-	AUTHORITY. (a) This section applies only to:
39		-	(1) a municipality with a population of more than
40		-	200,000 that borders the United Mexican States and that:
41		-	(A) has adopted a sales and use tax under
42		-	Subchapter D, Chapter 334; and
43		-	(B) on September 1, 2019, has or will have
44		-	outstanding bonded indebtedness for bonds issued under Section
45		-	334.043 that are payable wholly or partly from the sales and use
46		-	tax; or
47		-	(2) a county that borders the United Mexican States
48		-	that:
49		-	(A) has a population of less than 300,000; and
50		-	(B) contains one or more municipalities with a
51		-	population of 200,000 or more that hold an annual jalapeño
52		-	festival.
53		-	(b) A municipality or county may convert all or a portion of
54		-	a sales and use tax originally adopted under Subchapter D, Chapter
55		-	334, to a sales and use tax under this subchapter if the conversion
56		-	is approved by a majority of the voters of the municipality or
57		-	county voting at an election held for that purpose.
58		-	(c) In an election to convert all or a portion of a municipal
59		-	sales and use tax as provided by this section, the ballot shall be
60		-	printed to provide for voting for or against the proposition: "The
61		-	conversion of (insert "the" or "a portion of the," as applicable)
62		-	sales and use tax originally adopted for the purpose of financing a
63		-	sports and community venue project to a (insert the appropriate tax
64		-	rate that is an increment of one-eighth of one percent) sales and
65		-	use tax for the promotion and development of new and expanded
66		-	business enterprises."
67		-	(d) For purposes of Chapter 321, Tax Code, an election under
68		-	this section is an election to adopt a sales and use tax under this
69		-	subchapter and, as applicable, to abolish or reduce the rate of the
70		-	tax under Subchapter D, Chapter 334.
71		-	(e) Notwithstanding Section 321.102, Tax Code, a conversion
72		-	by a municipality under this section takes effect on the first day
73		-	after the date all bonds described by Subsection (a)(1)(B),
74		-	including any refunding bonds, have been paid in full or the full
75		-	amount of money, exclusive of guaranteed interest, necessary to pay
76		-	the bonds in full has been set aside in a trust account dedicated to
77		-	the payment of the bonds.
78		-	(f) Notwithstanding Section 321.405(a), Tax Code, a
79		-	municipality that converts all or a portion of a tax under this
80		-	section shall comply with Section 321.405, Tax Code, not later than
81		-	the 60th day before the date the conversion takes effect.
82		-	(g) The conversion of all or a portion of a sales and use tax
83		-	under this section:
84		-	(1) abolishes or reduces the rate of a tax adopted
85		-	under Subchapter D, Chapter 334, as applicable; and
86		-	(2) imposes a sales and use tax under this subchapter:
87		-	(A) at the same rate as the tax under Subchapter
88		-	D, Chapter 334, was imposed, if that tax is abolished; or
89		-	(B) at a rate equal to the reduction in the rate
90		-	of the tax under Subchapter D, Chapter 334, if that rate is reduced.
91		-	(h) If a sales and use tax conversion under this section is
92		-	not approved, the election does not affect the county's or
93		-	municipality's authority to impose the sales and use tax adopted
94		-	under Chapter 334, or the rate of that tax, as provided by that
95		-	chapter.
96		-	(i) If conversion of a portion of a sales and use tax is
97		-	approved under this section, the county or municipality may
98		-	continue to impose the portion of the tax under Subchapter D,
99		-	Chapter 334, that was not converted as provided by that chapter.
100		-	(j) For a municipal tax converted under this subchapter, the
101		-	election requirement under Subsection (b) is satisfied and another
102		-	election is not required if the voters of the authorizing
103		-	municipality approved the conversion at an election called or held
104		-	before the effective date of the Act enacting this section under an
105		-	ordinance calling the election that:
106		-	(1) was published in a newspaper of general
107		-	circulation in the municipality at least 14 days before the date of
108		-	the election; and
109		-	(2) expressly stated that the election was being
110		-	called or held in anticipation of the enactment of enabling and
111		-	implementing legislation without further elections.
112		-	SECTION 4. Subchapter F, Chapter 505, Local Government
113		-	Code, is amended by adding Section 505.260 to read as follows:
114		-	Sec. 505.260. ELECTION TO CONVERT CERTAIN SALES AND USE TAX
115		-	AUTHORITY. (a) This section applies only to:
116		-	(1) a municipality with a population of more than
117		-	200,000 that borders the United Mexican States and that:
118		-	(A) has adopted a sales and use tax under
119		-	Subchapter D, Chapter 334; and
120		-	(B) on September 1, 2019, has or will have
121		-	outstanding bonded indebtedness for bonds issued under Section
122		-	334.043 that are payable wholly or partly from the sales and use
123		-	tax; or
124		-	(2) a county that borders the United Mexican States
125		-	that:
126		-	(A) has a population of less than 300,000; and
127		-	(B) contains one or more municipalities with a
128		-	population of 200,000 or more that hold an annual jalapeño
129		-	festival.
130		-	(b) A municipality or county may convert all or a portion of
131		-	a sales and use tax originally adopted under Subchapter D, Chapter
132		-	334, to a sales and use tax under this subchapter if the conversion
133		-	is approved by a majority of the voters of the municipality or
134		-	county voting at an election held for that purpose.
135		-	(c) In an election to convert all or a portion of a municipal
136		-	sales and use tax as provided by this section, the ballot shall be
137		-	printed to provide for voting for or against the proposition: "The
138		-	conversion of (insert "the" or "a portion of the," as applicable)
139		-	sales and use tax originally adopted for the purpose of financing a
140		-	sports and community venue project to a (insert the appropriate tax
141		-	rate that is an increment of one-eighth of one percent) sales and
142		-	use tax for economic development projects described by Chapter
143		-	505."
144		-	(d) For purposes of Chapter 321, Tax Code, an election under
145		-	this section is an election to adopt a sales and use tax under this
146		-	subchapter and, as applicable, to abolish or reduce the rate of the
147		-	tax under Subchapter D, Chapter 334.
148		-	(e) Notwithstanding Section 321.102, Tax Code, a conversion
149		-	by a municipality under this section takes effect on the first day
150		-	after the date all bonds described by Subsection (a)(1)(B),
151		-	including any refunding bonds, have been paid in full or the full
152		-	amount of money, exclusive of guaranteed interest, necessary to pay
153		-	the bonds in full has been set aside in a trust account dedicated to
154		-	the payment of the bonds.
155		-	(f) Notwithstanding Section 321.405(a), Tax Code, a
156		-	municipality that converts all or a portion of a tax under this
157		-	section shall comply with Section 321.405, Tax Code, not later than
158		-	the 60th day before the date the conversion takes effect.
159		-	(g) The conversion of all or a portion of a sales and use tax
160		-	under this section:
161		-	(1) abolishes or reduces the rate of a tax adopted
162		-	under Subchapter D, Chapter 334, as applicable; and
163		-	(2) imposes a sales and use tax under this subchapter:
164		-	(A) at the same rate as the tax under Subchapter
165		-	D, Chapter 334, was imposed, if that tax is abolished; or
166		-	(B) at a rate equal to the reduction in the rate
167		-	of the tax under Subchapter D, Chapter 334, if that rate is reduced.
168		-	(h) If a sales and use tax conversion under this section is
169		-	not approved, the election does not affect the county's or
170		-	municipality's authority to impose the sales and use tax adopted
171		-	under Chapter 334, or the rate of that tax, as provided by that
172		-	chapter.
173		-	(i) If conversion of a portion of a sales and use tax is
174		-	approved under this section, the county or municipality may
175		-	continue to impose the portion of the tax under Subchapter D,
176		-	Chapter 334, that was not converted as provided by that chapter.
177		-	(j) For a municipal tax converted under this subchapter, the
178		-	election requirement under Subsection (b) is satisfied and another
179		-	election is not required if the voters of the authorizing
180		-	municipality approved the conversion at an election called or held
181		-	before the effective date of the Act enacting this section under an
182		-	ordinance calling the election that:
183		-	(1) was published in a newspaper of general
184		-	circulation in the municipality at least 14 days before the date of
185		-	the election; and
186		-	(2) expressly stated that the election was being
187		-	called or held in anticipation of the enactment of enabling and
188		-	implementing legislation without further elections.
189		-	SECTION 5. Subchapter A, Chapter 352, Tax Code, is amended
	10	+	SECTION 1. Subchapter A, Chapter 352, Tax Code, is amended
190	11		by adding Section 352.009 to read as follows:
191	12		Sec. 352.009. ANNUAL REPORT TO COMPTROLLER. (a) Not later
192	13		than February 20 of each year, a county that imposes the tax
193	14		authorized by this chapter shall report to the comptroller:
194	15		(1) the rate of:
195	16		(A) the tax imposed by the county under this
196	17		chapter; and
197	18		(B) if applicable, the tax imposed by the county
198	19		under Subchapter H, Chapter 334, Local Government Code; and
199	20		(2) the amount of revenue collected during the
200	21		county's preceding fiscal year from:
201	22		(A) the tax imposed by the county under this
202	23		chapter; and
203	24		(B) if applicable, the tax imposed by the county
204	25		under Subchapter H, Chapter 334, Local Government Code.
205	26		(b) The county must make the report required by this section
206	27		by:
207	28		(1) submitting the report to the comptroller on a form
208	29		prescribed by the comptroller; or
209	30		(2) providing the comptroller a direct link to, or a
210	31		clear statement describing the location of, the information
211	32		required to be reported that is posted on the Internet website of
212	33		the county.
213	34		(c) Subject to Subsection (b)(2), the comptroller shall
214	35		prescribe the form a county must use for the report required to be
215	36		submitted under this section.
216	37		(d) The comptroller may adopt rules necessary to administer
217	38		this section.
218		-	SECTION 6. As soon as practicable, but not later than
	39	+	SECTION 2. As soon as practicable, but not later than
219	40		January 1, 2020, the comptroller of public accounts shall prescribe
220	41		the form required by Section 352.009(c), Tax Code, as added by this
221	42		Act.
222		-	SECTION 7. A county shall submit the initial report or
	43	+	SECTION 3. A county shall submit the initial report or
223	44		otherwise provide the initial information required by Section
224	45		352.009, Tax Code, as added by this Act, not later than February 20,
225	46		2020.
226		-	SECTION 8. This Act takes effect immediately if it receives
	47	+	SECTION 4. This Act takes effect immediately if it receives
227	48		a vote of two-thirds of all the members elected to each house, as
228	49		provided by Section 39, Article III, Texas Constitution. If this
229	50		Act does not receive the vote necessary for immediate effect, this
230	51		Act takes effect September 1, 2019.
231		-	______________________________ ______________________________
232		-	President of the Senate Speaker of the House
233		-	I hereby certify that S.B. No. 1319 passed the Senate on
234		-	April 17, 2019, by the following vote: Yeas 31, Nays 0; and that
235		-	the Senate concurred in House amendment on May 23, 2019, by the
236		-	following vote: Yeas 30, Nays 1.
237		-	______________________________
238		-	Secretary of the Senate
239		-	I hereby certify that S.B. No. 1319 passed the House, with
240		-	amendment, on May 21, 2019, by the following vote: Yeas 146,
241		-	Nays 0, one present not voting.
242		-	______________________________
243		-	Chief Clerk of the House
244		-	Approved:
245		-	______________________________
246		-	Date
247		-	______________________________
248		-	Governor