HBA-AMW, SEP H.B. 1543 77(R) BILL ANALYSIS Office of House Bill AnalysisH.B. 1543 By: Luna, Vilma Ways & Means 3/8/2001 Introduced BACKGROUND AND PURPOSE The original provisions creating crime control and prevention districts (district) only addressed counties, but subsequent legislation added certain municipalities. Current law requires a county or municipality that creates a district to adopt, subject to election, a sales tax to finance the operation of the district. However, provisions regarding the creation of a such a sales tax, though applied to both counties and municipalities, only address counties. House Bill 1543 clarifies the manner in which a municipality that creates a district is authorized to assess a sales and use tax for financing the operation of the district. RULEMAKING AUTHORITY It is the opinion of the Office of House Bill Analysis that rulemaking authority is expressly delegated to the comptroller of public accounts in SECTION 2 (Section 321.106, Tax Code) of this bill. ANALYSIS House Bill 1543 amends the Tax and Local Government codes to clarify the manner in which a municipality that creates a crime control and prevention district (district) is authorized to assess a sales and use tax in the area of the district for financing the operation of the district. EFFECTIVE DATE On passage, or if the Act does not receive the necessary vote, the Act takes effect September 1, 2001.