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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, Tax Code, is amended to read as |
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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 the fourth anniversary of the date the tax was last |
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reauthorized for a four-year period under this section[.]; or |
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(3) the first day of the first calendar quarter |
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occurring after the tenth anniversary of the date the tax was last |
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reauthorized for a ten-year period under this section. |
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(b) A municipality may order an election to reauthorize the |
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sales and use tax for a period of either four years or ten years: |
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(1) An election to reauthorize the tax for a four-year |
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period 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) for a period of four years 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." |
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(2) As an alternative to a four-year reauthorization |
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period, an election may be held to reauthorize the tax for a |
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ten-year period. An election to reauthorize the tax for a ten-year |
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period 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) for a period of ten years 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." An election to reauthorize the tax |
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for a ten-year period may be held no earlier than two years after |
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the date of the last election to authorize or reauthorize the tax. |
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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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(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. 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. |