HBA-KDB H.B. 1723 77(R)    BILL ANALYSIS


Office of House Bill AnalysisH.B. 1723
By: Seaman
Land & Resource Management
3/1/2001
Introduced



BACKGROUND AND PURPOSE 

Under current law, there are local workforce development boards (LWDBs)
across the state to provide workforce development programs specific to the
needs of each community.  State block grants for employment, training, and
child care are administered to the LWDBs by the Texas Workforce Commission.
However, there is concern that more populated urban areas may be receiving
greater attention and funding than their less populated rural counterparts.
There  is a potential need to create a more expansive, longterm solution
for the adequate provision of workforce services to these rural
communities.  House Bill 1723 authorizes the commissioners court of a
county with a population of 50,000 or less to establish a county employment
development board for the purpose of supplementing existing workforce
development programs being administered by the LWDBs. 

RULEMAKING AUTHORITY

It is the opinion of the Office of House Bill Analysis that this bill does
not expressly delegate any additional rulemaking authority to a state
officer, department, agency, or institution. 

ANALYSIS

House Bill 1723 amends the Local Government Code to authorize the
commissioners court of a rural county to establish a county employment
development board (board).  The bill sets forth provisions for membership
and operations of the board and the terms of board members.  The bill sets
forth provisions for the board's powers and duties.  The bill authorizes a
county to impose a sales and use tax (tax) at the rate of one-eighth of one
percent in the county for the benefit of a program for rural economic
assistance if a majority of the votes cast at an election held for that
purpose favor the imposition of the tax.  The bill prohibits a county from
imposing the tax if the adoption of the tax would result in a combined tax
rate of all local sales and use taxes of more than two percent in any
location in the county.  The bill sets forth provisions for the election
for the tax.  The bill provides the County Sales and Use Tax Act governs
the imposition, computation, administration, collection, and remittance of
the tax.  The bill sets forth provisions for the adoption, abolition,
effective date, and imposition of the tax and use of the revenue from the
tax.  For the benefit of a program for rural economic assistance, the bill
authorizes the commissioners court to impose a new property tax in the
county at a rate not to exceed three cents on the $100 valuation of taxable
property, increase the property tax rate in the county by an amount not to
exceed three cents on the $100 valuation of taxable property, or use
revenue collected from a county property tax imposed under another law, in
an amount not to exceed three cents on the $100 valuation of property
taxed.  The bill sets forth provisions for the use of revenue from the
property tax. 

EFFECTIVE DATE

On passage, or if this Act does not receive the necessary vote, the Act
takes effect September 1, 2001.