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.