Texas 2023 - 88th Regular

Texas House Bill HB4531 Compare Versions

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Version 2 (New)

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1	1	88R12107 RDS-D
2	2	By: Schatzline H.B. No. 4531
3	3
4	4
5	5	A BILL TO BE ENTITLED
6	6	AN ACT
7	7	relating to the substitution of a county sales and use tax for all
8	8	or a portion of property taxes imposed by certain counties;
9	9	authorizing the imposition of a tax.
10	10	BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
11	11	SECTION 1. Subtitle C, Title 3, Tax Code, is amended by
12	12	adding Chapter 328 to read as follows:
13	13	CHAPTER 328. SALES AND USE TAX FOR PROPERTY TAX RELIEF IN CERTAIN
14	14	COUNTIES
15	15	SUBCHAPTER A. GENERAL PROVISIONS
16	16	Sec. 328.0001. APPLICABILITY OF CHAPTER. This chapter
17	17	applies only to a county with a population of 2.1 million or more
18	18	that contains at least two municipalities, each of which has a
19	19	population of 350,000 or more.
20	20	Sec. 328.0002. APPLICABILITY OF OTHER LAW. (a) Except as
21	21	otherwise provided by this chapter, Chapter 323 applies to the tax
22	22	authorized by this chapter in the same manner as that chapter
23	23	applies to the tax authorized by that chapter.
24	24	(b) The following provisions do not apply to the tax
25	25	authorized by this chapter:
26	26	(1) Section 323.101; and
27	27	(2) Subchapter E, Chapter 323, and the other
28	28	provisions of Chapter 323 relating to an election.
29	29	Sec. 328.0003. EFFECT ON COMBINED LOCAL TAX RATE. The rate
30	30	of a county sales and use tax imposed under this chapter may not be
31	31	considered in determining the combined or overlapping rate in any
32	32	area of local sales and use taxes under this subtitle or another
33	33	law.
34	34	SUBCHAPTER B. IMPOSITION OF TAX
35	35	Sec. 328.0051. TAX AUTHORIZED. A county to which this
36	36	chapter applies may adopt or abolish the sales and use tax
37	37	authorized by this chapter at an election held in the county.
38	38	Sec. 328.0052. TAX RATE. The rate of the tax authorized by
39	39	this chapter is one percent.
40	40	Sec. 328.0053. SALES AND USE TAX EFFECTIVE DATE. The
41	41	adoption or abolition of the tax authorized by this chapter takes
42	42	effect on the next January 1 that is at least six months after the
43	43	date the comptroller receives notice of the results of the election
44	44	from the county.
45	45	SUBCHAPTER C. TAX ELECTION PROCEDURES
46	46	Sec. 328.0101. CALLING ELECTION. An election authorized by
47	47	this chapter is called by the adoption of an order by the
48	48	commissioners court.
49	49	Sec. 328.0102. ELECTION DATE. An election under this
50	50	chapter must be held on the next uniform election date that occurs
51	51	after the date of the election order and that allows sufficient time
52	52	to comply with the requirements of other law.
53	53	Sec. 328.0103. BALLOT. (a) At an election to adopt the
54	54	tax, the ballot shall be prepared to permit voting for or against
55	55	the proposition: "The adoption of a local sales and use tax in
56	56	(name of county) at the rate of one percent to reduce the county
57	57	property tax rate."
58	58	(b) At an election to abolish the tax, the ballot shall be
59	59	prepared to permit voting for or against the proposition: "The
60	60	abolition of the one percent sales and use tax in (name of county)
61	61	used to reduce the county property tax rate."
62	62	SUBCHAPTER D. USE OF TAX REVENUE
63	63	Sec. 328.0151. USE OF REVENUE. Any amount derived by a
64	64	county from the sales and use tax under this chapter is additional
65	65	sales and use tax revenue for purposes of Section 26.041.
66	66	SECTION 2. Section 26.012(1), Tax Code, is amended to read
67	67	as follows:
68	68	(1) "Additional sales and use tax" means an additional
69	69	sales and use tax imposed by:
70	70	(A) a municipality [city] under Section
71	71	321.101(b);
72	72	(B) a county under Chapter 323 or 328; or
73	73	(C) a hospital district, other than a hospital
74	74	district:
75	75	(i) created on or after September 1, 2001,
76	76	that:
77	77	(a) imposes the sales and use tax
78	78	under Subchapter I, Chapter 286, Health and Safety Code; or
79	79	(b) imposes the sales and use tax
80	80	under Subchapter L, Chapter 285, Health and Safety Code; or
81	81	(ii) that imposes the sales and use tax
82	82	under Subchapter G, Chapter 1061, Special District Local Laws Code.
83	83	SECTION 3. Section 31.01(i), Tax Code, is amended to read as
84	84	follows:
85	85	(i) For a municipality [city or town] that imposes an
86	86	additional sales and use tax under Section 321.101(b) [of this
87	87	code], or a county that imposes a sales and use tax under Chapter
88	88	323 or 328 [of this code], the tax bill shall indicate the amount of
89	89	additional ad valorem taxes, if any, that would have been imposed on
90	90	the property if additional ad valorem taxes had been imposed in an
91	91	amount equal to the amount of revenue estimated to be collected from
92	92	the additional municipal [city] sales and use tax or from the county
93	93	sales and use tax, as applicable, for the year determined as
94	94	provided by Section 26.041 [of this code].
95	95	SECTION 4. Sections 26.012(1) and 31.01(i), Tax Code, as
96	96	amended by this Act, apply only to ad valorem taxes that are imposed
97	97	for an ad valorem tax year that begins on or after January 1, 2024.
98	98	SECTION 5. (a) Except as provided by Subsection (b) of this
99	99	section, this Act takes effect September 1, 2023.
100	100	(b) Sections 26.012(1) and 31.01(i), Tax Code, as amended by
101	101	this Act, take effect January 1, 2024.