HBA-KDB S.B. 1459 77(R)    BILL ANALYSIS


Office of House Bill AnalysisS.B. 1459
By: Wentworth
Ways & Means
5/18/2001
Engrossed



BACKGROUND AND PURPOSE 

The Bexar County Hospital District (district) serves a highly populated
area.   There is concern that the district does not have adequate level I
trauma facilities to serve its population. Senate Bill 1459 authorizes the
district to adopt a sales and use tax to upgrade trauma services and
improve patient care.  

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

Senate Bill 1459 amends the Health and Safety Code to authorize the Bexar
County Hospital District (district) to adopt or abolish a sales and use tax
(tax) at an election held in the district.  The bill provides that the rate
of the tax is one-eighth of one percent or one-quarter of one percent.  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 of
public accounts (comptroller) receives notice of the results of the
election.  The bill provides that if the comptroller determines that an
effective date will occur before the comptroller can reasonably take 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 calendar quarter.  The bill sets forth the election
procedure for the tax.  The bill provides that the revenue from the tax may
be used by the district only to fund level I trauma operations.  The bill
requires the comptroller, at least twice during each state fiscal year and
at other times as often as feasible, to send to the chief financial officer
of the district, payable to the district, the district's share of the taxes
collected by the comptroller.  

EFFECTIVE DATE

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