Texas 2011 - 82nd Regular

Texas House Bill HB3036 Compare Versions

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Old	New	Differences
1	1	82R17527 JE-D
2	2	By: Alvarado H.B. No. 3036
3	3	Substitute the following for H.B. No. 3036:
4	4	By: Hilderbran C.S.H.B. No. 3036
5	5
6	6
7	7	A BILL TO BE ENTITLED
8	8	AN ACT
9	9	relating to the municipal sales and use tax for street maintenance.
10	10	BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
11	11	SECTION 1. Section 327.007, Tax Code, is amended by
12	12	amending Subsections (a), (b), and (c) and adding Subsection (b-1)
13	13	to read as follows:
14	14	(a) Unless imposition of the sales and use tax authorized by
15	15	this chapter is reauthorized as provided by this section, the tax
16	16	expires on:
17	17	(1) the fourth anniversary of the date the tax
18	18	originally took effect under Section 327.005; or
19	19	(2) the first day of the first calendar quarter
20	20	occurring after:
21	21	(A) the fourth anniversary of the date the tax
22	22	was last reauthorized under this section if, at that election, the
23	23	voters approved the imposition of the tax for a period that expires
24	24	on that anniversary; or
25	25	(B) the 10th anniversary of the date the tax was
26	26	last reauthorized under this section if, at that election, the
27	27	voters approved the imposition of the tax for a period that expires
28	28	on that anniversary.
29	29	(b) An election to reauthorize the tax is called and held in
30	30	the same manner as an election to adopt the tax under Section
31	31	327.006, except the ballot proposition shall be prepared to permit
32	32	voting for or against the proposition: "The reauthorization of the
33	33	local sales and use tax in (name of municipality) at the rate of
34	34	(insert appropriate rate) to continue providing revenue for
35	35	maintenance and repair of municipal streets. The tax expires on the
36	36	(insert fourth or 10th) anniversary of the date of this election
37	37	unless the imposition of the tax is reauthorized."
38	38	(b-1) If the tax has not expired, a municipality may hold an
39	39	election to reauthorize the tax for:
40	40	(1) a four-year period at any time; or
41	41	(2) a 10-year period at any time after the second
42	42	anniversary of the date of the last election.
43	43	(c) If [an election to reauthorize the tax is not held
44	44	before] the tax expires as provided by Subsection (a), [or if a
45	45	majority of the votes cast in an election to reauthorize the tax do
46	46	not favor reauthorization,] the municipality may not call an
47	47	election on the question of authorizing a new tax under this chapter
48	48	before the first anniversary of the date on which the tax expired.
49	49	SECTION 2. Section 327.008, Tax Code, is amended to read as
50	50	follows:
51	51	Sec. 327.008. USE OF TAX REVENUE. Revenue from the tax
52	52	imposed under this chapter may be used only to maintain and repair:
53	53	(1) municipal streets existing on the date of the
54	54	election to adopt the tax; and
55	55	(2) sidewalks existing on the date of the election to
56	56	adopt the tax that are adjacent to a street being maintained or
57	57	repaired using revenue from the tax imposed under this chapter.
58	58	SECTION 3. This Act takes effect immediately if it receives
59	59	a vote of two-thirds of all the members elected to each house, as
60	60	provided by Section 39, Article III, Texas Constitution. If this
61	61	Act does not receive the vote necessary for immediate effect, this
62	62	Act takes effect September 1, 2011.