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A BILL TO BE ENTITLED
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AN ACT
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relating to the municipal street maintenance sales tax. |
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BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
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SECTION 1. Section 327.007(a), Tax Code, is amended to read |
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as follows: |
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(a) Unless imposition of a [the] sales and use tax |
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authorized by this chapter and adopted before September 1, 2007, is |
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reauthorized as provided by this section, the tax expires on: |
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(1) the fourth anniversary of the date the tax |
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originally took effect under Section 327.005; or |
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(2) the first day of the first calendar quarter |
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occurring after the fourth anniversary of the date the tax was last |
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reauthorized under this section. |
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SECTION 2. Chapter 327, Tax Code, is amended by adding |
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Section 327.009 to read as follows: |
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Sec. 327.009. REPEAL OF TAX. (a) An election to abolish |
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the tax authorized by this chapter is called by the adoption of an |
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order by the governing body of the municipality. The governing body |
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may call an election on its own motion or shall call an election if a |
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number of qualified voters in the municipality equal to at least |
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five percent of the number of registered voters in the municipality |
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petition the governing body to call the election. |
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(b) At an election to abolish the tax, the ballot shall be |
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prepared to permit voting for or against the proposition: "The |
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abolition of the local sales and use tax for maintenance and repair |
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of municipal streets in (name of municipality)." |
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SECTION 3. This Act takes effect September 1, 2007. |