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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. Section 327.007(a), Tax Code, is amended to read |
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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; |
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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; |
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(2-a) if the tax is imposed in a municipality that is |
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intersected by two interstate highways, that has a population of |
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150,000 or more, and in which at least 66 percent of the voters |
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voting in each of the last two consecutive elections concerning the |
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adoption or reauthorization of the tax favored adoption or |
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reauthorization, and that tax has not expired as provided by |
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Subdivision (1) or (2) since the first of those two consecutive |
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elections, the last day of the first calendar quarter occurring |
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after the eighth 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 instead of the period described by Subdivision (2); |
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(2-b) if the tax is imposed in a municipality with a |
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population of less than 50,000 that includes a portion of an |
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international airport and that is located in only two counties, one |
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of which has a population of 2.2 million or more and is adjacent to a |
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county with a population of more than 600,000, the last day of the |
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first calendar quarter occurring after the 10th anniversary of the |
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date the tax was last reauthorized under this section if, at that |
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election, the voters approved the imposition of the tax for a period |
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that expires on that anniversary instead of the period described by |
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Subdivision (2); 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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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, 2019. |