28 | 4 | | AN ACT |
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29 | 5 | | relating to the municipal sales and use tax for street maintenance. |
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30 | 6 | | BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
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31 | 7 | | SECTION 1. Sections 327.007(a) and (b), Tax Code, are |
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32 | 8 | | amended to read as follows: |
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33 | 9 | | (a) Unless imposition of the sales and use tax authorized by |
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34 | 10 | | this chapter is reauthorized as provided by this section, the tax |
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35 | 11 | | expires on: |
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36 | 12 | | (1) the fourth anniversary of the date the tax |
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37 | 13 | | originally took effect under Section 327.005; |
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38 | 14 | | (2) the first day of the first calendar quarter |
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39 | 15 | | occurring after the fourth anniversary of the date the tax was last |
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40 | 16 | | reauthorized under this section if, at that election, the voters |
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41 | 17 | | approved the imposition of the tax for a period that expires on that |
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42 | 18 | | anniversary; [or] |
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43 | 19 | | (2-a) if the tax is imposed in a municipality that is |
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44 | 20 | | intersected by two interstate highways, that has a population of |
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45 | 21 | | 150,000 or more, and in which at least 66 percent of the voters |
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46 | 22 | | voting in each of the last two consecutive elections concerning the |
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47 | 23 | | adoption or reauthorization of the tax favored adoption or |
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48 | 24 | | reauthorization, and that tax has not expired as provided by |
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49 | 25 | | Subdivision (1) or (2) since the first of those two consecutive |
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50 | 26 | | elections, the last day of the first calendar quarter occurring |
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51 | 27 | | after the eighth anniversary of the date the tax was last |
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52 | 28 | | reauthorized under this section if, at that election, the voters |
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53 | 29 | | approved the imposition of the tax for a period that expires on that |
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54 | 30 | | anniversary instead of the period described by Subdivision (2); or |
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55 | 31 | | (3) if the tax is imposed in a general-law |
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56 | 32 | | municipality with a population of 10,000 or more surrounded |
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57 | 33 | | entirely by a municipality with a population of 1.3 million or more, |
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58 | 34 | | the last day of the first calendar quarter occurring after the 10th |
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59 | 35 | | anniversary of the date the tax was last reauthorized under this |
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60 | 36 | | section if, at that election, the voters approved the imposition of |
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61 | 37 | | the tax for a period that expires on that anniversary instead of the |
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62 | 38 | | period described by Subdivision (2). |
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63 | 39 | | (b) An election to reauthorize the tax is called and held in |
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64 | 40 | | the same manner as an election to adopt the tax under Section |
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65 | 41 | | 327.006, except the ballot proposition shall be prepared to permit |
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66 | 42 | | voting for or against the proposition: "The reauthorization of the |
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67 | 43 | | local sales and use tax in (name of municipality) at the rate of |
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68 | 44 | | (insert appropriate rate) to continue providing revenue for |
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69 | 45 | | maintenance and repair of municipal streets. The tax expires on the |
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70 | 46 | | (insert fourth, eighth, or 10th) anniversary of the date of this |
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71 | 47 | | election unless the imposition of the tax is reauthorized." |
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72 | 48 | | SECTION 2. Section 327.008, Tax Code, is amended to read as |
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73 | 49 | | follows: |
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74 | 50 | | Sec. 327.008. USE OF TAX REVENUE. Revenue from the tax |
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75 | 51 | | imposed under this chapter may be used only to maintain and repair |
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76 | 52 | | municipal streets or sidewalks existing on the date of the election |
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77 | 53 | | to adopt the tax. |
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78 | 54 | | SECTION 3. This Act takes effect immediately if it receives |
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79 | 55 | | a vote of two-thirds of all the members elected to each house, as |
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80 | 56 | | provided by Section 39, Article III, Texas Constitution. If this |
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81 | 57 | | Act does not receive the vote necessary for immediate effect, this |
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82 | 58 | | Act takes effect September 1, 2015. |
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