By: Alvarado H.B. No. 3036
A BILL TO BE ENTITLED
AN ACT
relating to the municipal street maintenance sales tax.
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
SECTION 1. Section 327.007, Tax Code, is 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 for a four-year period under this section[.]; or
(3) the first day of the first calendar quarter
occurring after the tenth anniversary of the date the tax was last
reauthorized for a ten-year period under this section.
(b) A municipality may order an election to reauthorize the
sales and use tax for a period of either four years or ten years:
(1) An election to reauthorize the tax for a four-year
period 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) for a period of four years at the rate of (insert
appropriate rate) to continue providing revenue for maintenance and
repair of municipal streets."
(2) As an alternative to a four-year reauthorization
period, an election may be held to reauthorize the tax for a
ten-year period. An election to reauthorize the tax for a ten-year
period 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) for a period of ten years at the rate of (insert
appropriate rate) to continue providing revenue for maintenance and
repair of municipal streets." An election to reauthorize the tax
for a ten-year period may be held no earlier than two years after
the date of the last election to authorize or reauthorize the tax.
(c) If [an election to reauthorize the tax is not held
before] the tax expires as provided by Subsection (a), [or if a
majority of the votes cast in an election to reauthorize the tax do
not favor reauthorization,] the municipality may not call an
election on the question of authorizing a new tax under this chapter
before the first anniversary of the date on which the tax expired.
(d) Not later than the 10th day after the date the
municipality determines that the tax will expire as provided by
Subsection (a), the municipality shall notify the comptroller of
the scheduled expiration. The comptroller may delay the scheduled
expiration date if the comptroller notifies the municipality that
more time is required. The comptroller must provide a new
expiration date that is not later than the last day of the first
calendar quarter occurring after the notification to the
comptroller.
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, 2011.