CHAPTER 325. COUNTY SALES AND USE TAX FOR LANDFILL AND CRIMINAL DETENTION CENTER

State Codes and Statutes

Statutes > Texas > Tax-code > Title-3-local-taxation > Chapter-325-county-sales-and-use-tax-for-landfill-and-criminal-detention-center

TAX CODE

TITLE 3. LOCAL TAXATION

SUBTITLE C. LOCAL SALES AND USE TAXES

CHAPTER 325. COUNTY SALES AND USE TAX FOR LANDFILL AND CRIMINAL

DETENTION CENTER

SUBCHAPTER A. GENERAL PROVISIONS

Sec. 325.001. 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.

Added by Acts 1995, 74th Leg., ch. 39, Sec. 1, eff. May 5, 1995.

SUBCHAPTER B. IMPOSITION OF TAX

Sec. 325.021. TAX AUTHORIZED. (a) A county having a population

of 48,000 or less that borders the Rio Grande containing a

municipality with a population of more than 22,000 may adopt or

abolish the sales and use tax authorized by this chapter at an

election held in the county.

(b) A county may not adopt a tax under this chapter if as a

result of the adoption of the tax the combined rate of all sales

and use taxes imposed by the county and other political

subdivisions of this state having territory in the county would

exceed two percent at any location in the county.

an election held on the same election date on which another

political subdivision adopts a sales and use tax or approves the

increase in the rate of its sales and use tax and as a result the

combined rate of all sales and use taxes imposed by the county

and other political subdivisions of this state having territory

in the county would exceed two percent at any location in the

county, the election to adopt a sales and use tax under this

chapter has no effect.

(d) That portion of the tax collected under this chapter

necessary for the operation of the landfill is dedicated solely

to that purpose.

(e) That portion of the tax collected under this chapter

necessary for debt services for criminal detention center bonds

is dedicated solely to that purpose.

(f) Any tax collected under this chapter not dedicated under

Subsection (d) or (e) shall be used for ad valorem reduction.

(g) The dedication established under Subsection (d) expires when

the landfill is sold or closed. The dedication established under

Subsection (e) expires when the criminal detention center bonds

are retired.

(h) If the commissioners court adopts an order finding that the

purposes for which the dedications made under Subsections (d) and

(e) have been accomplished, the tax authorized by this chapter is

abolished.

Added by Acts 1995, 74th Leg., ch. 39, Sec. 1, eff. May 5, 1995.

Amended by Acts 2001, 77th Leg., ch. 669, Sec. 121, eff. Sept. 1,

2001.

Sec. 325.022. TAX RATE. The rate of the tax authorized by this

chapter is one-half percent.

Added by Acts 1995, 74th Leg., ch. 39, Sec. 1, eff. May 5, 1995.

Sec. 325.023. SALES AND USE TAX EFFECTIVE DATE. (a) The

adoption 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 a notice of the results of the election.

(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 abolition of the tax, the effective date may

be extended by the comptroller until the first day of the next

succeeding calendar quarter.

Added by Acts 1995, 74th Leg., ch. 39, Sec. 1, eff. May 5, 1995.

SUBCHAPTER C. TAX ELECTION PROCEDURES

Sec. 325.061. ELECTION PROCEDURE. (a) An election to adopt or

abolish the tax authorized by this chapter is called by the

adoption of an order by the commissioners court of the county.

The commissioners court may call an election on its own motion or

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 petition the commissioners court to call the

election. An election under this chapter must be held on the next

uniform election date not less than 10 days after the day on

which the order calling the election was passed.

(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-half percent to provide revenue for the operation of

a county landfill and a criminal detention center."

prepared to permit voting for or against the proposition: "The

abolition of the sales and use tax for the operation of a county

landfill and a criminal detention center in (name of county)."

(d) The commissioners court shall modify regular election

procedures as necessary to hold an election on a day permitted

under Subsection (a).

Added by Acts 1995, 74th Leg., ch. 39, Sec. 1, eff. May 5, 1995.

SUBCHAPTER D. USE OF TAX REVENUE

Sec. 325.081. USE OF TAX REVENUE. Revenue from the tax imposed

under this chapter may be used only to build, operate, or

maintain a landfill and a criminal detention center in the

county.

Added by Acts 1995, 74th Leg., ch. 39, Sec. 1, eff. May 5, 1995.

State Codes and Statutes

State Codes and Statutes

State Codes and Statutes

State Codes and Statutes

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