SRC-TNM H.B. 1310 75(R) BILL ANALYSIS Senate Research Center H.B. 1310 By: Chisum (Bivins) Intergovernmental Relations 5-12-97 Engrossed DIGEST Currently, a local referendum establishing an economic development sales tax can contain a time limit for the duration of the tax. Pampa is the only city in Texas that has passed such a time limit. However, current law does not provide for the local voters to reimpose or extend an economic development tax once it expires. H.B. 1310 would allow local voters to reimpose or extend an economic development tax. PURPOSE As proposed, H.B. 1310 outlines provisions regarding the extension or reimposition of the sales and use tax by certain industrial development corporations. RULEMAKING AUTHORITY This bill does not grant any additional rulemaking authority to a state officer, institution, or agency. SECTION BY SECTION ANALYSIS SECTION 1. Amends Section 4A(n), Article 5190.6, V.T.C.S., to prohibit a municipality that has imposed a tax under this section from extending the period of the tax's imposition or reimposing the tax unless the extension or reimposition is authorized by a majority of the qualified voters of the municipality voting in an election called and held for that purpose, rather than after its expiration date. SECTION 2. Emergency clause. Effective date: upon passage.