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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 tax. |
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BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
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Amend Chapter 327, Tax Code, as follow: |
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SECTION 1. Section 327.007 REAUTHORIZATION OF TAX. (a) |
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Except as provided by Section 327.0075 and unless Unless imposition |
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of the sales and use tax authorized by this chapter is reauthorized |
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as provided by this section or Section 327.0075, the tax expires on: |
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(1) the fourth anniversary of the date the tax originally |
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took effect under Section 327.005; or
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(2) the first day of the first calendar quarter occurring |
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after the fourth anniversary of the date the tax was last |
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reauthorized under this section.; or |
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(3) the first day of the first calendar quarter occurring |
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after the eighth anniversary of the date the tax was last |
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reauthorized under section 327.0075. |
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(b) Except as provided by Section 327.0075, an An election |
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to reauthorize the tax is called and held in the same manner as an |
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election to adopt the tax under Section 327.006, except the ballot |
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proposition shall be prepared to permit voting for or against the |
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proposition: "The reauthorization of the local sales and use tax in |
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(name of municipality) at the rate of (insert appropriate rate) to |
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continue providing revenue for maintenance and repair of municipal |
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streets." |
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(c) If an election to reauthorize the tax is not held before |
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the tax expires as provided by Subsection (a), or if a majority of |
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the votes cast in an election to reauthorize the tax do not favor |
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reauthorization, the municipality may not call an election on the |
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question of authorizing a new tax under this chapter before the |
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first anniversary of the date on which the tax expired. |
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(d) Not later than the 10th day after the date the |
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municipality determines that the tax will expire as provided by |
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Subsection (a), the municipality shall notify the comptroller of |
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the scheduled expiration. The comptroller may delay the scheduled |
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expiration date if the comptroller notifies the municipality that |
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more time is required. The comptroller must provide a new |
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expiration date that is not later than the last day of the first |
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calendar quarter occurring after the notification to the |
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comptroller. |
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SECTION 2. Section 327.0075. REAUTHORIZATION OF TAX FOR |
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CERTAIN MUNICIPALITIES. (a) This section only applies to a |
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municipality which: |
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(1) has already held at least two elections authorized by |
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this Chapter, and |
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(2) at least 66 percent of the voters in the last two |
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consecutive elections authorized by this Chapter approved of the |
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tax. |
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(b) A municipality to which this section applies may, by |
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ordinance, elect to call a reauthorization election held in the |
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same manner as an election to adopt the tax under Section 327.006, |
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except the ballot proposition shall be prepared to permit voting |
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for or against the proposition: "The reauthorization of the local |
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sales and use tax for eight years in (name of municipality) at the |
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rate of (insert appropriate rate) to continue providing revenue for |
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maintenance and repair of municipal streets." |
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SECTION 3. Section 327.008, Tax Code, is amended to read as |
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follow: |
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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 repair |
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municipal streets and sidewalks existing on the date of the |
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election to adopt the tax. |
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SECTION 4. 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, 2011. |