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.
(c) If the voters of a county approve the adoption of the tax at
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."
(c) At an election to abolish the tax, the ballot shall be
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.