Journal of the House of Representatives of the Regular Session of the Sixtieth Legislature of the State of Texas, Volume 1 Page: 459
1946 p. ; 23 cm.View a full description of this legislative document.
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the county and the cities in the
county in accordance with the pro-
visions of this Act.
B. The sales tax portion of any
local sales and use tax adopted under
this Section is hereby imposed at the
rate of one percent (1%) on the
receipts from the sale at retail of all
tangible personal property within any
county adopting such tax which prop-
erty is subject to taxation by the
State of Texas under the provisions
of the Limited Sales, Excise and Use
Tax Act, as enacted, and as hereto-
fore or hereafter amended.
C. The commissioners court may,
by a majority vote of its members
qualified and serving, or shall, upon
petition of qualified voters of said
county equal in number to at least
ten percent (10%) of the total num-
ber of votes cast in the past preced-
ing general election, provide by order
for the calling and holding of an elec-
tion on such question.
D. If such election is initiated by
petition of qualified voters, the com-
missioners court shall have thirty
(30) days after receipt of such peti-
tion to determine the sufficiency
thereof and, if such petition is suffi-
cient, shall within sixty (60) days
after receipt of such petition make
an order calling such election.
E. The order calling such election
shall provide for the submission of
such question at an election to be
held not less than thirty (30) days
nor more than ninety (90) days after
the date of said order. If the next
general election is to be held during
such period, the submission of such
question shall be at such election;
otherwise, a special election shall be
called for the purpose.
F. Notice of said election shall be
given by causing a substantial copy
of the order calling the election to be
published on the same day of two
successive weeks in a newspaper of
general circulation, published within
said county, the date of the first
publication to be at least twenty-one
(21) days prior to the date set for
such election. If there be no news-
paper published within the county,
such ordinance may be published in
some newspaper having general cir-
culation within the county.G. The ballot at such election shall
have printed on it the following:
"For adoption of a one percent
(1%) local sales and use tax within
the county."
"Against adoption of a one per-
cent (1%) local sales and use tax
within the county."
The election shall be conducted in
the manner provided by law for general
elections unless otherwise specified
herein. If a majority of the votes cast
at such an election be in favor of the
adoption of a local sales and use tax,
the same shall be effective in such
county as follows: In order to allow
time for the Comptroller's administra-
tive duties under this Act, there shall
elapse one whole calendar quarter
after the Comptroller receives notice
of adoption of such tax provided for
in this Act, after which such local
sales and use tax shall be effective
in such county beginning on the first
day of the calendar quarter next suc-
ceeding such elapsed quarter.
H. In any county in which a local
sales and use tax has been imposed
in the manner provided for herein,
in the same manner and by the same
procedure such county may by ma-
jority vote of the qualified voters of
said county voting at an election held
for that purpose abolish such tax.
The ballot for any such election shall
have printed on it the following:
"For abolition of the local sales
and use tax within the county."
"Against abolition of the local
sales and use tax within the county."
If a majority of the votes cast at
any such election be in favor of the
abolition of such tax, such local sales
and use tax shall be thereby abol shed
effective in such county as follows:
There shall elapse one whole calendar
quarter after the Comptroller receives
the notice of abolition of such tax,
after which such local sales and use
tax shall be abolished in such county
beginning on the first day of the
calendar quarter next succeeding such
elapsed quarter.
I. Within ten (10) days after any
election held under the provisions of
this Section at which a majority of
the qualified voters voting at suchFebruary 28, 1967
HOUSE JOURNAL
459
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Texas. Legislature. House of Representatives. Journal of the House of Representatives of the Regular Session of the Sixtieth Legislature of the State of Texas, Volume 1, legislative document, 1967; Austin, Texas. (https://texashistory.unt.edu/ark:/67531/metapth193874/m1/463/: accessed April 19, 2024), University of North Texas Libraries, The Portal to Texas History, https://texashistory.unt.edu; crediting UNT Libraries Government Documents Department.