INTRODUCED
|
HOUSE COMMITTEE
SUBSTITUTE
|
SECTION 1. Section
334.082(d), Local Government Code, is amended.
|
SECTION 1. Same as introduced
version.
|
SECTION 2. Section
334.083(a), Local Government Code, is amended to read as follows:
(a) The rate of a tax
adopted by a county under this subchapter must be one-eighth,
one-fourth, three-eighths, or one-half of one percent. The rate of the
tax adopted by a municipality may be imposed
at any rate that the municipality determines is appropriate and that would
not result in a combined rate that exceeds the maximum combined rate
prescribed by Section 321.101(f), Tax Code.
|
SECTION 2. Section
334.083(a), Local Government Code, is amended to read as follows:
(a) The rate of a tax
adopted by a county under this subchapter must be one-eighth,
one-fourth, three-eighths, or one-half of one percent. The rate of the
tax adopted by a municipality may be any rate that
is an increment of one-eighth of one percent, that the municipality
determines is appropriate, and that would not result in a combined rate
that exceeds the maximum combined rate prescribed by Section 321.101(f),
Tax Code.
|
SECTION 3. Section 334.084,
Local Government Code, is amended to read as follows:
Sec. 334.084. RATE
INCREASE. (a) A municipality [or county] that has adopted a sales
and use tax under this subchapter at any rate, and a county that has
adopted a sales and use tax under this subchapter at a rate of less
than one-half of one percent, may by ordinance or order increase the
rate of the tax if the increase is approved by a majority of the registered
voters of that municipality or county voting at an election called and held
for that purpose.
(b) The county tax
may be increased under Subsection (a) in one or more increments of
one-eighth of one percent to a maximum of one-half of one percent. The
municipal tax may be increased under Subsection (a) to any rate that the
municipality determines is appropriate and that would not result in a
combined rate that exceeds the maximum combined rate prescribed by Section
321.101(f), Tax Code.
(c) The ballot for an
election to increase the tax shall be printed to permit voting for or
against the proposition: "The adoption of a sales and use tax for the
purpose of financing _______ (insert description of venue project) at the
rate of _______ [of one] percent (insert [one-fourth,
three-eighths, or one-half, as] appropriate rate)."
|
SECTION 3. Section 334.084,
Local Government Code, is amended to read as follows:
Sec. 334.084. RATE
INCREASE. (a) A municipality [or county] that has adopted a sales
and use tax under this subchapter at any rate, and a county that has
adopted a sales and use tax under this subchapter at a rate of less
than one-half of one percent, may by ordinance or order increase the
rate of the tax if the increase is approved by a majority of the registered
voters of that municipality or county voting at an election called and held
for that purpose.
(b) The county tax
may be increased under Subsection (a) in one or more increments of
one-eighth of one percent to a maximum of one-half of one percent. The
municipal tax may be increased under Subsection (a) in one or more increments of one-eighth of one percent to any
rate that the municipality determines is appropriate and that would not
result in a combined rate that exceeds the maximum combined rate prescribed
by Section 321.101(f), Tax Code.
(c) The ballot for an
election to increase the tax shall be printed to permit voting for or
against the proposition: "The adoption of a sales and use tax for the
purpose of financing _______ (insert description of venue project) at the
rate of _______ [of one] percent (insert [one-fourth,
three-eighths, or one-half, as] appropriate rate)."
|
SECTION 4. Section
363.055(a), Local Government Code, is amended to read as follows:
(a) The proposed rate for
the district sales and use tax imposed under Subchapter B, Chapter 321, Tax
Code, may be any rate that the municipality determines is appropriate and
that would not result in a combined rate that exceeds the maximum combined
rate prescribed by Section 321.101(f), Tax Code. The proposed rate for
the district sales and use tax imposed under [Subchapter B, Chapter 321,
Tax Code, or] Subchapter B, Chapter 323, Tax Code, may be only:
(1) one-eighth of one
percent;
(2) one-fourth of one
percent;
(3) three-eighths of one
percent; or
(4) one-half of one percent.
|
SECTION 4. Section
363.055(a), Local Government Code, is amended to read as follows:
(a) The proposed rate for
the district sales and use tax imposed under Subchapter B, Chapter 321, Tax
Code, may be any rate that is an increment of
one-eighth of one percent, that the municipality determines is
appropriate, and that would not result in a combined rate that exceeds the
maximum combined rate prescribed by Section 321.101(f), Tax Code. The
proposed rate for the district sales and use tax imposed under [Subchapter
B, Chapter 321, Tax Code, or] Subchapter B, Chapter 323, Tax Code, may
be only:
(1) one-eighth of one
percent;
(2) one-fourth of one
percent;
(3) three-eighths of one
percent; or
(4) one-half of one percent.
|
SECTION 5. Section
504.252(b), Local Government Code, is amended to read as follows:
(b) The rate of the tax
imposed under Subsection (a) may be any rate that the authorizing
municipality determines is appropriate and that would not result in a
combined rate that exceeds the maximum combined rate prescribed by Section
504.254(a) [must be equal to one-eighth, one-fourth, three-eighths,
or one-half of one percent].
|
SECTION 5. Section
504.252(b), Local Government Code, is amended to read as follows:
(b) The rate of the tax
imposed under Subsection (a) may be any rate that is an increment of one-eighth of one percent,
that the authorizing municipality determines is appropriate, and that would
not result in a combined rate that exceeds the maximum combined rate
prescribed by Section 504.254(a) [must be equal to one-eighth,
one-fourth, three-eighths, or one-half of one percent].
|
SECTION 6. Section 504.256,
Local Government Code, is amended.
|
SECTION 6. Same as introduced
version.
|
SECTION 7. Section
504.258(c), Local Government Code, is amended to read as follows:
(c) The tax rate may be reduced
or increased to any rate that the authorizing municipality determines is
appropriate and that would not result in a combined rate that exceeds the
maximum combined rate prescribed by Section 504.254(a)[:
[(1) reduced in one or
more increments of one-eighth of one percent, to a minimum rate of
one-eighth of one percent; or
[(2) increased in one or
more increments of one-eighth of one percent, to a maximum rate of one-half
of one percent].
|
SECTION 7. Section
504.258(c), Local Government Code, is amended to read as follows:
(c) The tax rate may be reduced
or increased to any rate that is an increment
of one-eighth of one percent, that the authorizing municipality
determines is appropriate, and that would not result in a combined rate
that exceeds the maximum combined rate prescribed by Section 504.254(a)[:
[(1) reduced in one or
more increments of one-eighth of one percent, to a minimum rate of
one-eighth of one percent; or
[(2) increased in one or
more increments of one-eighth of one percent, to a maximum rate of one-half
of one percent].
|
SECTION 8. Section
504.261(b), Local Government Code, is amended.
|
SECTION 8. Same as introduced
version.
|
SECTION 9. Section
505.252(b), Local Government Code, is amended to read as follows:
(b) The rate of a tax
adopted under this chapter may be any rate that the authorizing
municipality determines is appropriate and that would not result in a
combined rate that exceeds the maximum combined rate prescribed by Section
505.256(a) [must be equal to one-eighth, one-fourth, three-eighths,
or one-half of one percent].
|
SECTION 9. Section
505.252(b), Local Government Code, is amended to read as follows:
(b) The rate of a tax
adopted under this chapter may be any rate that is an increment of one-eighth of one percent, that the
authorizing municipality determines is appropriate, and that would not
result in a combined rate that exceeds the maximum combined rate prescribed
by Section 505.256(a) [must be equal to one-eighth, one-fourth,
three-eighths, or one-half of one percent].
|
SECTION 10. Section
505.256(a), Local Government Code, is amended.
|
SECTION 10. Same as
introduced version.
|
SECTION 11. Section 505.259,
Local Government Code, is amended.
|
SECTION 11. Same as
introduced version.
|
SECTION 12. Section
321.101(a), Tax Code, is amended.
|
SECTION 12. Same as
introduced version.
|
SECTION 13. Section
321.102(a), Tax Code, is amended.
|
SECTION 13. Same as
introduced version.
|
SECTION 14. Section 321.103,
Tax Code, is amended to read as follows:
Sec. 321.103. SALES TAX.
(a) In a municipality that has adopted the tax authorized by Section
321.101(a), there is imposed a tax on the receipts from the sale at retail
of taxable items within the municipality at any [the] rate that
the municipality determines is appropriate, that would not result in a
combined rate that exceeds the maximum combined rate prescribed by Section
321.101(f), and that is approved by the voters. The tax is imposed [of
one percent and] at the same rate on the receipts from the sale at
retail within the municipality of gas and electricity for residential use.
(b) In a municipality that
has adopted the additional municipal sales and use tax, the tax is imposed
at any [the] rate that the municipality determines is
appropriate, that would not result in a combined rate that exceeds the
maximum combined rate prescribed by Section 321.101(f), and that is
approved by the voters.
[The rate, when the tax is
adopted, must be equal to either one-eighth, one-fourth, three-eighths, or
one-half of one percent. The rate may be
reduced in one or more increments of one-eighth of one percent to a minimum
of one-eighth of one percent or increased in one or more increments of
one-eighth of one percent to a maximum of one-half of one percent,
or the tax may be abolished.] The rate that the municipality adopts is
on the receipts from the sale at retail of all taxable items within the
municipality and at the same rate on the receipts from the sale at retail
within the municipality of gas and electricity for residential use unless
the residential use of gas and electricity is exempted from the tax imposed
under Section 321.101(a), in which case the residential use of gas and
electricity is exempted under this subsection also.
|
SECTION 14. Section 321.103,
Tax Code, is amended to read as follows:
Sec. 321.103. SALES TAX.
(a) In a municipality that has adopted the tax authorized by Section
321.101(a), there is imposed a tax on the receipts from the sale at retail
of taxable items within the municipality at any [the] rate that is an increment of one-eighth of one percent,
that the municipality determines is appropriate, that would not result in a
combined rate that exceeds the maximum combined rate prescribed by Section
321.101(f), and that is approved by the voters. The tax is imposed [of
one percent and] at the same rate on the receipts from the sale at
retail within the municipality of gas and electricity for residential use.
(b) In a municipality that
has adopted the additional municipal sales and use tax, the tax is imposed
at any [the] rate that is an
increment of one-eighth of one percent, that the municipality
determines is appropriate, that would not result in a combined rate that
exceeds the maximum combined rate prescribed by Section 321.101(f), and
that is approved by the voters. [The rate, when the tax is adopted,
must be equal to either one-eighth, one-fourth, three-eighths, or one-half
of one percent.] The rate may be reduced
in one or more increments of one-eighth of one percent [to a minimum of
one-eighth of one percent] or increased in one or more increments of
one-eighth of one percent [to a maximum of one-half of one percent,
or the tax may be abolished]. The rate that the municipality adopts is
on the receipts from the sale at retail of all taxable items within the
municipality and at the same rate on the receipts from the sale at retail
within the municipality of gas and electricity for residential use unless
the residential use of gas and electricity is exempted from the tax imposed
under Section 321.101(a), in which case the residential use of gas and
electricity is exempted under this subsection also.
|
SECTION 15. Sections
321.108(b), (c), and (d), Tax Code, are amended to read as follows:
(b)
A tax adopted for a district under this section for financing the operation
of the district may be decreased [in increments of one-eighth of one
percent] by order of the board of directors of the district.
(c)
The governing body of the municipality that proposed the creation of the
crime control and prevention district may call an election in the district
on the question of decreasing the tax rate [in increments of one-eighth
of one percent in the district]. At the election, the ballot shall be
printed to provide for voting for or against the following proposition:
"The decrease of the ____________________ Crime Control and Prevention
District sales and use tax rate to ____________ percent."
(d) The rate of a tax
adopted for a district under this section may be increased to any rate
[in increments of one-eighth of one
percent, not to exceed a total tax rate of one-half percent] for financing the operation of the crime
control and prevention district[,] by order of the board of
directors of the crime control and prevention district if the board
determines that the rate is appropriate, would not result in a combined
rate that exceeds the maximum combined rate prescribed by Section
321.101(f), and is approved by a majority of the voters voting at an
election called by the board and held in the district on the question of
increasing the tax rate. At the election, the ballot shall be printed to
provide for voting for or against the following proposition: "The
increase of the ______________ Crime Control and Prevention District sales
and use tax rate to ____________ percent." If there is an increase or
decrease under this subsection in the rate of a tax imposed under this
section, the new rate takes effect on the first day of the next calendar
quarter after the expiration of one calendar quarter after the comptroller
receives notice of the increase or decrease. However, if the comptroller
notifies the president of the board of directors of the district in writing
within 10 days after receipt of the notification that the comptroller
requires more time to implement reporting and collection procedures, the
comptroller may delay implementation of the rate change for another
calendar quarter, and the new rate takes effect on the first day of the
next calendar quarter following the elapsed quarter.
|
SECTION 15. Section
321.108(d), Tax Code, is amended to read as follows:
(d) The rate of a tax
adopted for a district under this section may be increased to any rate that is an increment [in increments]
of one-eighth of one percent[, not
to exceed a total tax rate of one-half percent] for financing the
operation of the crime control and prevention district[,] by order
of the board of directors of the crime control and prevention district if the
board determines that the rate is appropriate, would not result in a
combined rate that exceeds the maximum combined rate prescribed by Section
321.101(f), and is approved by a majority of the voters voting at an
election called by the board and held in the district on the question of
increasing the tax rate. At the election, the ballot shall be printed to
provide for voting for or against the following proposition: "The
increase of the ______________ Crime Control and Prevention District sales
and use tax rate to ____________ percent." If there is an increase or
decrease under this subsection in the rate of a tax imposed under this
section, the new rate takes effect on the first day of the next calendar
quarter after the expiration of one calendar quarter after the comptroller
receives notice of the increase or decrease. However, if the comptroller
notifies the president of the board of directors of the district in writing
within 10 days after receipt of the notification that the comptroller
requires more time to implement reporting and collection procedures, the
comptroller may delay implementation of the rate change for another
calendar quarter, and the new rate takes effect on the first day of the
next calendar quarter following the elapsed quarter.
|
SECTION 16. Section 321.404,
Tax Code, is amended.
|
SECTION 16. Same as
introduced version.
|
SECTION 17. Section
321.405(a), Tax Code, is amended.
|
SECTION 17. Same as
introduced version.
|
SECTION 18. Section 327.004,
Tax Code, is amended to read as follows:
Sec. 327.004. TAX RATE. The
tax authorized by this chapter may be imposed at any rate that the
municipality determines is appropriate and that would not result in a
combined rate that exceeds the maximum combined rate prescribed by Section
327.003(b) [the rate of one-eighth of one percent or one-fourth of
one percent].
|
SECTION 18. Section 327.004,
Tax Code, is amended to read as follows:
Sec. 327.004. TAX RATE. The
tax authorized by this chapter may be imposed at any rate that is an increment of one-eighth of one percent,
that the municipality determines is appropriate, and that would not result
in a combined rate that exceeds the maximum combined rate prescribed by
Section 327.003(b) [the rate of one-eighth of one percent or
one-fourth of one percent].
|
SECTION 19. Section
327.006(b), Tax Code, is amended.
|
SECTION 19. Same as
introduced version.
|
SECTION 20. Section
327.0065, Tax Code, is amended to read as follows:
Sec. 327.0065. RATE CHANGE.
(a) A municipality that has adopted a sales and use tax under this chapter
[at a rate of one-fourth of one percent] may by ordinance decrease
the rate of the tax [to one-eighth of one
percent].
(b) A municipality that has
adopted a sales and use tax under this chapter [at a rate of one-eighth
of one percent] may by ordinance increase the rate of the tax to any
rate that the municipality determines is appropriate and that would not
result in a combined rate that exceeds the maximum combined rate prescribed
by Section 327.003(b) [to one-fourth of one percent] if the
increase is authorized at an election held in the municipality.
(c) The ballot for an
election to increase the tax shall be printed to permit voting for or
against the proposition: "The adoption of a local sales and use tax
in (name of municipality) at the rate of (insert appropriate rate) [one-fourth
of one percent] to provide revenue for maintenance and repair of
municipal streets."
|
SECTION 20. Section
327.0065, Tax Code, is amended to read as follows:
Sec. 327.0065. RATE CHANGE.
(a) A municipality that has adopted a sales and use tax under this chapter
[at a rate of one-fourth of one percent] may by ordinance decrease
the rate of the tax in increments of [to] one-eighth of one percent.
(b) A municipality that has
adopted a sales and use tax under this chapter [at a rate of one-eighth
of one percent] may by ordinance increase the rate of the tax to any
rate that is an increment of one-eighth of
one percent, that the municipality determines is appropriate, and
that would not result in a combined rate that exceeds the maximum combined
rate prescribed by Section 327.003(b) [to one-fourth of one percent]
if the increase is authorized at an election held in the municipality.
(c) The ballot for an
election to increase the tax shall be printed to permit voting for or
against the proposition: "The adoption of a local sales and use tax
in (name of municipality) at the rate of (insert appropriate rate) [one-fourth
of one percent] to provide revenue for maintenance and repair of
municipal streets."
|
SECTION 21. Section
327.007(a), Tax Code, is amended.
|
SECTION 21. Same as
introduced version.
|
SECTION 22. (a) The changes
in law made by this Act to Sections 334.084(c), 504.256, and 504.261(b),
Local Government Code, and Sections 321.404, 327.006(b), and 327.0065(c),
Tax Code, apply only to ballot language for an election ordered on or after
the effective date of this Act. Ballot language for an election ordered
before the effective date of this Act is governed by the law in effect when
the election was ordered.
(b) The change in law made
by this Act to Section 327.007(a), Tax Code, applies only to the expiration
of a sales and use tax under Chapter 327, Tax Code, that is adopted or reauthorized
on or after the effective date of this Act. The expiration of a sales and
use tax that was adopted or last reauthorized before the effective date of
this Act is governed by the law in effect immediately before the effective
date of this Act, and the former law is continued in effect for that
purpose.
|
SECTION 22. Same as
introduced version.
|
SECTION 23. This Act takes
effect September 1, 2013.
|
SECTION 23. Same as
introduced version.
|
|