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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), (b), and (c) and adding Subsection (b-1) |
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to 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 not earlier than [after] the fourth anniversary and not |
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later than the tenth anniversary of the date the tax was last |
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reauthorized under this section. |
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(b) An election to reauthorize the tax is called and held in |
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the same manner as an election to adopt the tax under Section |
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327.006, except the ballot proposition shall be prepared to permit |
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voting for or against the proposition: "The reauthorization of the |
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local sales and use tax in (name of municipality) at the rate of |
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(insert appropriate rate) to continue providing revenue for |
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maintenance and repair of municipal streets. The tax expires on the |
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(insert "fourth," "fifth," "sixth," "seventh," "eighth," "ninth," |
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or "tenth," as appropriate) anniversary of the date of this |
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election unless the imposition of the tax is reauthorized." |
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(b-1) If the tax has not expired, a municipality may hold an |
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election to reauthorize the tax for: |
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(1) a four-year period at any time; or |
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(2) a period of more than four years but not more than |
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ten years at any time after the second anniversary of the date of |
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the last election. |
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(c) If [an election to reauthorize the tax is not held
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before] the tax expires as provided by Subsection (a), [or if a
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majority of the votes cast in an election to reauthorize the tax do
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not favor reauthorization,] the municipality may not call an |
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election on the question of authorizing a new tax under this chapter |
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before the first anniversary of the date on which the tax expired. |
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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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(1) municipal streets existing on the date of the |
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election to adopt the tax; and |
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(2) sidewalks existing on the date of the election to |
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adopt the tax that are adjacent to a street being maintained or |
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repaired using revenue from the tax imposed under this chapter. |
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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. |