Private Acts of 1979 Chapter 139

SECTION 1. Williamson County by Resolution of its county legislative body is
authorized to levy a tax on all phosphate rock, ore, or other phosphate bearing material severed
from the ground within its jurisdiction. The tax shall be levied for the use and benefit of
Williamson County only and all revenues collected from the tax, except deductions for
administration and collection provided for herein, shall be allocated to Williamson County.
Administration and collection of this tax shall be by the county clerk of Williamson
County who shall have the power to promulgate all rules and regulations necessary and
reasonable for the administration of the provisions of this Act.
SECTION 2. The rate of the tax shall be set by the county legislative body, but shall not
exceed five cents (5¢) per ton of phosphate rock, ore, or other phosphate bearing material
severed from the ground in the county. Every interested owner shall be liable for this tax to the
extent of his interest in such products. The owner shall become liable at the time the phosphate
rock, ore, or other phosphate bearing material is severed from the earth and ready for sale,
whether before processing or after processing as the case may be.
The tax is levied upon the entire production in the county regardless of the place of sale
or the fact that delivery may be made outside the county. The tax shall accrue at the time the
phosphate rock, ore, or other phosphate bearing material is severed from the earth and in its
natural or unprocessed state. The tax levied shall be a lien upon all phosphate rock, ore, or other
phosphate bearing material severed in the county and upon all property from which it is severed,
including but not limited to mineral rights of the producer, and such lien shall be entitled to
preference over all judgments, encumbrances or liens whatsoever created.
SECTION 3. The tax levied by this Act shall be due and payable monthly on the first
day of the month next succeeding the month in which the phosphate rock, ore, or other phosphate
bearing material is severed from the soil. For the purpose of ascertaining the amount of tax
payable it shall be the duty of all operators in Williamson County to transmit to the county clerk
on or before the fifteenth (15th) day of the month next succeeding the month in which the tax
accrues, a return upon forms provided by him. The return shall show the month or period
covered, the total number of tons of phosphate rock, ore, or other phosphate bearing material
severed from each production unit operated, owned or controlled by the taxpayer during the
period covered, the amount of the tax and such other information as the county clerk may
require. The return shall be accompanied by a remittance covering the amount of tax due as
computed by the taxpayer.
SECTION 4. The tax levied by this Act shall become delinquent on the sixteenth (16th)
day of the month next succeeding the month in which such tax accrues. When any operator shall
fail to make any return and pay the full amount of the tax levied on or before such date there
shall be imposed, in addition to other penalties provided herein, a specific penalty in the amount
of ten percent (10%) of the tax due. Whenever a penalty is imposed there shall also be added to
the amount of tax and penalty due interest thereon at the rate of six percent (6%) per annum from
the date due until paid. A further penalty of fifty percent (50%) of the amount due may be added
if the nonpayment of the tax is due to an intent to evade payment. If the nonpayment of the tax is
due to an intent to evade payment, the person liable for such payment may be restrained and
enjoined from severing phosphate rock, ore, or other phosphate bearing material from a
production unit from which such rock, ore, or material has been severed and sold and upon
which the tax is due. Restraint proceedings shall be instituted in the name of the county by the
district attorney general for Williamson County upon the request of the county clerk.
All such penalties and interest imposed by this act shall be payable to and collectible by
the county clerk in the same manner as if they were a part of the tax imposed and shall be
retained by the office of the county clerk to help defray the expenses of administration and
collection.
Any person required by this Act to make a return, pay a tax, keep records, or furnish
information deemed necessary by the county clerk for the computation, assessment, or collection
of the tax imposed by this Act, who fails to make the return, pay the tax, keep the records, or
furnish the information at the time required by law or regulation is, in addition to other penalties
provided by law, guilty of a misdemeanor, and upon conviction is punishable by a fine of not
more than one thousand dollars ($1,000), or by imprisonment for not more than one (1) year or
both.
Any person who willfully or fraudulently makes and signs a return which he does not
believe to be true and correct as to every material fact is guilty of a felony and subject to the
penalties prescribed for perjury under the laws of this state. For purposes of this section the
word "person" also includes an officer or employee of a corporation or a member or employee of
a partnership who is under duty to perform the act in respect to which the violation occurs.
SECTION 5. When any person shall fail to file any form, statement, report or return
required to be filed with the county clerk, after being given written notice of same, the clerk is
authorized to determine the tax liability of such person from whatever source of information may
be available to him. An assessment made by the county clerk pursuant to this authority shall be
binding as if made upon the sworn statement, report or return of the person liable for the
payment of such tax; and any person against whom such as assessment is lawfully made shall
thereafter be estopped to dispute the accuracy thereof except upon filing a true and accurate
return together with such supporting evidence as the county clerk may require indicating
precisely the amount of the alleged inaccuracy.
SECTION 6. All revenues collected from the severance of phosphate rock, ore, or other
phosphate bearing material in Williamson County less an amount of three percent (3%) of the tax
and all of the penalties and interest collected, which shall be retained by the office of the county
clerk and credited to its current service revenue to cover the expenses of administration and
collection, shall be remitted by the county clerk to Williamson County. These revenues shall
become a part of the general funds of Williamson County, subject to appropriation by the county
legislative body.
Any adjustment of taxes, penalties or interest with Williamson County which is deemed
necessary in order to correct any error may be made on a subsequent disbursement to that county.
SECTION 7. This Act shall have no effect unless it is approved by a two-thirds (2/3)
vote of the county legislative body of Williamson County before October 1, 1979. Its approval
or nonapproval shall be proclaimed by the presiding officer of the Williamson County
Legislative Body and certified by him to the Secretary of State.
SECTION 8. For the purpose of approving or rejecting the provisions of this Act, it shall
be effective upon becoming a law, the public welfare requiring it. For all other purposes, it shall
become effective upon being approved as provided in Section 7.
Passed: May 17, 1979.