AUTHOR'S / SPONSOR'S STATEMENT OF INTENT

 

S.B. 2029 changes current law relating to the expiration of the municipal sales and use tax for street maintenance in certain municipalities.

 

Currently, the tax expires on the last day of the first calendar quarter occurring after the tenth anniversary of the date that the tax was last reauthorized. S.B. 2029 changes the expiration date to the twentieth anniversary of the date that the tax was last reauthorized. This change will help municipalities with a population of 10,000 or more surrounded entirely by a municipality with a population of 1.3 million or more maintain their streets in a more consistent manner.

 

As proposed, S.B. 2029 amends current law relating to the expiration of the municipal sales and use tax for street maintenance in certain municipalities.

 

RULEMAKING AUTHORITY

 

This bill does not expressly grant any additional rulemaking authority to a state officer, institution, or agency.

 

SECTION BY SECTION ANALYSIS

 

SECTION 1. Amends Sections 327.007(a) and (b), Tax Code, as follows:

 

(a) Provides that, unless imposition of the sales and use tax authorized by this chapter is reauthorized as provided by this section, the tax expires on, if the tax is imposed in a municipality, rather than 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 20th anniversary, rather than 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) or another period authorized by previous law.

 

(b) Changes a reference to 10th anniversary to 20th anniversary.

 

SECTION 2. Effective date: upon passage or September 1, 2015.