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A BILL TO BE ENTITLED
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AN ACT
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relating to the permissible uses of revenue attributable to the |
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municipal sales and use tax for street maintenance. |
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BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
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SECTION 1. Section 327.006(b), Tax Code, is amended to read |
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as follows: |
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(b) At an election to adopt the tax, the ballot shall be |
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prepared to permit voting for or against the proposition: "The |
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adoption of a local sales and use tax in (name of municipality) at |
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the rate of (insert appropriate rate) to provide revenue for |
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maintenance, [and] repair, and reconstruction of municipal streets |
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or sidewalks." |
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SECTION 2. Section 327.0065(c), Tax Code, is amended to |
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read as follows: |
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(c) The ballot for an election to increase the tax shall be |
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printed to permit voting for or against the proposition: "The |
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adoption of a local sales and use tax in (name of municipality) at |
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the rate of (insert appropriate rate) to provide revenue for |
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maintenance, [and] repair, and reconstruction of municipal streets |
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or sidewalks." |
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SECTION 3. Section 327.007(b), Tax Code, is amended to read |
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as follows: |
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(b) An election to reauthorize the tax is called and held in |
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the same manner as an election to adopt the tax under Section |
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327.006, except the ballot proposition shall be prepared to permit |
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voting for or against the proposition: "The reauthorization of the |
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local sales and use tax in (name of municipality) at the rate of |
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(insert appropriate rate) to continue providing revenue for |
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maintenance, [and] repair, and reconstruction of municipal streets |
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or sidewalks. The tax expires on the (insert fourth, eighth, or |
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10th) anniversary of the date of this election unless the |
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imposition of the tax is reauthorized." |
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SECTION 4. Section 327.008, Tax Code, is amended to read as |
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follows: |
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Sec. 327.008. USE OF TAX REVENUE. Revenue from the tax |
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imposed under this chapter may be used only to maintain, [and] |
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repair, and reconstruct municipal streets or sidewalks existing on |
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the date of the election to adopt the tax. |
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SECTION 5. Sections 327.006(b), 327.0065(c), and |
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327.007(b), Tax Code, as amended by this Act, apply only to ballot |
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language for an election ordered on or after the effective date of |
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this Act. Ballot language for an election ordered before the |
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effective date of this Act is governed by the law in effect when the |
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election was ordered. |
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SECTION 6. This Act takes effect immediately if it receives |
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a vote of two-thirds of all the members elected to each house, as |
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provided by Section 39, Article III, Texas Constitution. If this |
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Act does not receive the vote necessary for immediate effect, this |
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Act takes effect September 1, 2025. |