By:  Seliger                                                      S.B. No. 1463
	(In the Senate - Filed March 10, 2005; March 21, 2005, read 
first time and referred to Committee on Intergovernmental 
Relations; May 3, 2005, reported adversely, with favorable 
Committee Substitute by the following vote:  Yeas 5, Nays 0; 
May 3, 2005, sent to printer.)


COMMITTEE SUBSTITUTE FOR S.B. No. 1463                                   By:  Deuell


A BILL TO BE ENTITLED

AN ACT


relating to combined municipal sales tax ballot propositions.               
	BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:                        
	SECTION 1.  Subchapter E, Chapter 321, Tax Code, is amended 
by adding Section 321.409 to read as follows:
	Sec. 321.409.  COMBINED MUNICIPAL SALES TAX BALLOT 
PROPOSITIONS.  (a)  Notwithstanding any provisions of this code or 
other state law and subject to the provisions of this section, a 
municipality may by a combined ballot proposition lower or repeal 
any dedicated or special purpose municipal sales tax, including the 
additional sales tax for property tax relief, and by the same 
proposition raise or adopt any other dedicated or special purpose 
municipal sales tax, including the additional sales tax for 
property tax relief.
	(b)  This section does not apply to a municipal sales tax the 
revenue from which:
		(1)  the municipality may use for any purpose for which 
the general funds of the municipality may be used; or
		(2)  the municipality has pledged to the payment of 
bonds or other indebtedness.
	(c)  A combined sales tax proposition under this section must 
contain substantially the same language, if any, required by law 
for the lowering, repealing, raising, or adopting of each tax as 
appropriate.
	(d)  A negative vote on a combined sales tax proposition 
under this section has no effect on either the sales tax to be 
lowered or repealed by the proposition or the sales tax to be raised 
or adopted by the proposition.
	(e)  This section does not apply to sales tax elections 
called by any method other than by the governing body.
	(f)  This section may not be construed to change the 
substantive law of any sales tax, including the allowed maximum 
rate or combined rate of local sales taxes.
	SECTION 2.  This Act takes effect September 1, 2005.                           



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