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A BILL TO BE ENTITLED
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AN ACT
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relating to the municipal sales and use tax for street maintenance. |
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BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
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SECTION 1. Section 327.007, Tax Code, is amended by |
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amending Subsections (a) and (b) and adding Subsection (b-1) to |
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read as follows: |
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(a) Unless imposition of the sales and use tax authorized by |
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this chapter is reauthorized as provided by this section, the tax |
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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: |
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(A) the fourth anniversary of the date the tax |
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was last reauthorized under Subsection (b); or |
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(B) the eighth anniversary of the date the tax |
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was last reauthorized under Subsection (b-1)[this section]. |
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(b) An election to reauthorize the tax for a period of four |
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years is called and held in the same manner as an election to adopt |
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the tax under Section 327.006, except the ballot proposition shall |
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be prepared to permit voting for or against the proposition: "The |
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reauthorization of the local sales and use tax in (name of |
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municipality) at the rate of (insert appropriate rate) to continue |
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providing revenue for maintenance and repair of municipal streets. |
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The tax expires on the fourth anniversary of the date the tax takes |
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effect unless the imposition of the tax is reauthorized." |
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(b-1) This subsection applies only to a municipality in |
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which 66 percent or more of the voters voting in each of the last two |
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consecutive elections concerning the adoption or reauthorization |
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of the tax authorized by this chapter favored adoption or |
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reauthorization and in which the tax has not expired as provided by |
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Subsection (a) since the first of those two consecutive elections. |
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A municipality to which this subsection applies may call an |
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election to reauthorize the tax for a period of eight years instead |
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of four years. The election is called and held in the same manner as |
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an election to adopt the tax under Section 327.006, except the |
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ballot proposition shall be prepared to permit voting for or |
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against the proposition: "The reauthorization of the local sales |
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and use tax in (name of municipality) at the rate of (insert |
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appropriate rate) to continue providing revenue for maintenance and |
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repair of municipal streets. The tax expires on the eighth |
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anniversary of the date the tax takes effect unless the imposition |
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of the tax is reauthorized." |
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SECTION 2. Section 327.008, Tax Code, is amended to read as |
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follows: |
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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 or sidewalks existing on the date of the election |
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to adopt the tax. |
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SECTION 3. 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. |
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* * * * * |