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.