By: Van de Putte  S.B. No. 475
         (In the Senate - Filed February 11, 2013; February 13, 2013,
  read first time and referred to Committee on Finance;
  April 22, 2013, reported favorably by the following vote:  Yeas 13,
  Nays 0; April 22, 2013, sent to printer.)
 
 
A BILL TO BE ENTITLED
 
AN ACT
 
  relating to the expiration of the municipal sales and use tax for
  street maintenance in certain municipalities.
         BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
         SECTION 1.  Subsections (a) and (b), Section 327.007, Tax
  Code, are amended to read as follows:
         (a)  Unless imposition of the sales and use tax authorized by
  this chapter is reauthorized as provided by this section, the tax
  expires on:
               (1)  the fourth anniversary of the date the tax
  originally took effect under Section 327.005; [or]
               (2)  the first day of the first calendar quarter
  occurring after the fourth anniversary of the date the tax was last
  reauthorized under this section if, at that election, the voters
  approved the imposition of the tax for a period that expires on that
  anniversary; or
               (3)  if the tax is imposed in a general-law
  municipality with a population of 10,000 or more surrounded
  entirely by a municipality with a population of 1.3 million or more,
  the last day of the first calendar quarter occurring after the 10th
  anniversary of the date the tax was last reauthorized under this
  section if, at that election, the voters approved the imposition of
  the tax for a period that expires on that anniversary instead of the
  period described by Subdivision (2).
         (b)  An election to reauthorize the tax is called and held in
  the same manner as an election to adopt the tax under Section
  327.006, except the ballot proposition shall be prepared to permit
  voting for or against the proposition: "The reauthorization of the
  local sales and use tax in (name of municipality) at the rate of
  (insert appropriate rate) to continue providing revenue for
  maintenance and repair of municipal streets. The tax expires on the
  (insert fourth or 10th) anniversary of the date of this election
  unless the imposition of the tax is reauthorized."
         SECTION 2.  This Act takes effect immediately if it receives
  a vote of two-thirds of all the members elected to each house, as
  provided by Section 39, Article III, Texas Constitution.  If this
  Act does not receive the vote necessary for immediate effect, this
  Act takes effect September 1, 2013.
 
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