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A BILL TO BE ENTITLED
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AN ACT
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relating to sales and use tax imposed by boards of certain municipal |
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transit departments. |
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BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
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SECTION 1. Section 453.402, Transportation Code, is |
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amended by adding Subsection (c) to read as follows: |
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(c) This section does not apply to a transit department in a |
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municipality with a population of less than 300,000 if the voters of |
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the transit department approve in a referendum election a sales and |
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use tax rate that exceeds two percent or an increase to a rate that |
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results in a rate that exceeds two percent. |
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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, 2013. |