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A BILL TO BE ENTITLED
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AN ACT
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relating to an election requirement for imposing new taxes and fees |
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and increasing existing taxes and fees by local governments. |
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BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
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SECTION 1. Chapter 301, Tax Code, is amended by adding |
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Section 301.005 to read as follows: |
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Sec. 301.005. ELECTION REQUIREMENT FOR TAXES AND |
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FEES. (a) In this section, "local government" means a |
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municipality, county, or other political subdivision of the state. |
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(b) A local government may impose a new tax or fee or |
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increase the rate of an existing tax or the amount of an existing |
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fee only if: |
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(1) the local government holds an election on the |
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question of the imposition or increase, regardless of whether an |
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election is required by other law; |
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(2) at least 25 percent of the registered voters in the |
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jurisdiction of the local government participate in the election; |
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and |
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(3) the imposition or increase is approved by: |
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(A) a majority of the voters voting in the |
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election; or |
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(B) more than a majority described by Paragraph |
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(A) if required by other law. |
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SECTION 2. Section 301.005, Tax Code, as added by this Act, |
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applies only to the imposition of a new tax or fee or the increase in |
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an existing tax or fee proposed by an official action of the local |
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government taken on or after the effective date of this Act. |
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SECTION 3. This Act takes effect September 1, 2009. |