Texas 2011 - 82nd Regular

Texas House Bill HB2972 Compare Versions

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1	1	By: Smith of Tarrant (Senate Sponsor - Wentworth) H.B. No. 2972
2	2	(In the Senate - Received from the House May 6, 2011;
3	3	May 9, 2011, read first time and referred to Committee on
4	4	Intergovernmental Relations; May 19, 2011, reported favorably by
5	5	the following vote: Yeas 5, Nays 0; May 19, 2011, sent to
6	6	printer.)
7	7
8	8
9	9	A BILL TO BE ENTITLED
10	10	AN ACT
11	11	relating to the municipal sales and use tax for street maintenance.
12	12	BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
13	13	SECTION 1. Section 327.007, Tax Code, is amended by
14	14	amending Subsections (a) and (b) and adding Subsection (b-1) to
15	15	read as follows:
16	16	(a) Unless imposition of the sales and use tax authorized by
17	17	this chapter is reauthorized as provided by this section, the tax
18	18	expires on:
19	19	(1) the fourth anniversary of the date the tax
20	20	originally took effect under Section 327.005; or
21	21	(2) the first day of the first calendar quarter
22	22	occurring after:
23	23	(A) the fourth anniversary of the date the tax
24	24	was last reauthorized under Subsection (b); or
25	25	(B) the eighth anniversary of the date the tax
26	26	was last reauthorized under Subsection (b-1)[this section].
27	27	(b) An election to reauthorize the tax for a period of four
28	28	years is called and held in the same manner as an election to adopt
29	29	the tax under Section 327.006, except the ballot proposition shall
30	30	be prepared to permit voting for or against the proposition: "The
31	31	reauthorization of the local sales and use tax in (name of
32	32	municipality) at the rate of (insert appropriate rate) to continue
33	33	providing revenue for maintenance and repair of municipal streets.
34	34	The tax expires on the fourth anniversary of the date the tax takes
35	35	effect unless the imposition of the tax is reauthorized."
36	36	(b-1) This subsection applies only to a municipality in
37	37	which 66 percent or more of the voters voting in each of the last two
38	38	consecutive elections concerning the adoption or reauthorization
39	39	of the tax authorized by this chapter favored adoption or
40	40	reauthorization and in which the tax has not expired as provided by
41	41	Subsection (a) since the first of those two consecutive elections.
42	42	A municipality to which this subsection applies may call an
43	43	election to reauthorize the tax for a period of eight years instead
44	44	of four years. The election is called and held in the same manner as
45	45	an election to adopt the tax under Section 327.006, except the
46	46	ballot proposition shall be prepared to permit voting for or
47	47	against the proposition: "The reauthorization of the local sales
48	48	and use tax in (name of municipality) at the rate of (insert
49	49	appropriate rate) to continue providing revenue for maintenance and
50	50	repair of municipal streets. The tax expires on the eighth
51	51	anniversary of the date the tax takes effect unless the imposition
52	52	of the tax is reauthorized."
53	53	SECTION 2. Section 327.008, Tax Code, is amended to read as
54	54	follows:
55	55	Sec. 327.008. USE OF TAX REVENUE. Revenue from the tax
56	56	imposed under this chapter may be used only to maintain and repair
57	57	municipal streets or sidewalks existing on the date of the election
58	58	to adopt the tax.
59	59	SECTION 3. This Act takes effect immediately if it receives
60	60	a vote of two-thirds of all the members elected to each house, as
61	61	provided by Section 39, Article III, Texas Constitution. If this
62	62	Act does not receive the vote necessary for immediate effect, this
63	63	Act takes effect September 1, 2011.
64	64	* * * * *