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A BILL TO BE ENTITLED
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AN ACT
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relating to the expiration of the municipal sales and use tax for |
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street maintenance in certain municipalities. |
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BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
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SECTION 1. Subsections (a) and (b), Section 327.007, Tax |
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Code, are amended 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 after the fourth anniversary of the date the tax was last |
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reauthorized under this section if, at that election, the voters |
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approved the imposition of the tax for a period that expires on that |
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anniversary; or |
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(3) if the tax is imposed in a general-law |
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municipality with a population of 10,000 or more surrounded |
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entirely by a municipality with a population of 1.3 million or more, |
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the last day of the first calendar quarter occurring after the 10th |
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anniversary of the date the tax was last reauthorized under this |
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section if, at that election, the voters approved the imposition of |
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the tax for a period that expires on that anniversary instead of the |
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period described by Subdivision (2). |
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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 or 10th) anniversary of the date of this election |
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unless the imposition of the tax is reauthorized." |
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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. |