| 1 | 1 | | 84R17574 TJB-F |
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| 2 | 2 | | By: Menéndez S.B. No. 2029 |
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| 3 | 3 | | |
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| 4 | 4 | | |
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| 5 | 5 | | A BILL TO BE ENTITLED |
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| 6 | 6 | | AN ACT |
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| 7 | 7 | | relating to the expiration of the municipal sales and use tax for |
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| 8 | 8 | | street maintenance in certain municipalities. |
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| 9 | 9 | | BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
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| 10 | 10 | | SECTION 1. Sections 327.007(a) and (b), Tax Code, are |
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| 11 | 11 | | amended to read as follows: |
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| 12 | 12 | | (a) Unless imposition of the sales and use tax authorized by |
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| 13 | 13 | | this chapter is reauthorized as provided by this section, the tax |
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| 14 | 14 | | expires on: |
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| 15 | 15 | | (1) the fourth anniversary of the date the tax |
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| 16 | 16 | | originally took effect under Section 327.005; |
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| 17 | 17 | | (2) the first day of the first calendar quarter |
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| 18 | 18 | | occurring after the fourth anniversary of the date the tax was last |
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| 19 | 19 | | reauthorized under this section if, at that election, the voters |
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| 20 | 20 | | approved the imposition of the tax for a period that expires on that |
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| 21 | 21 | | anniversary; or |
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| 22 | 22 | | (3) if the tax is imposed in a [general-law] |
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| 23 | 23 | | municipality with a population of 10,000 or more surrounded |
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| 24 | 24 | | entirely by a municipality with a population of 1.3 million or more, |
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| 25 | 25 | | the last day of the first calendar quarter occurring after the 20th |
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| 26 | 26 | | [10th] anniversary of the date the tax was last reauthorized under |
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| 27 | 27 | | this section if, at that election, the voters approved the |
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| 28 | 28 | | imposition of the tax for a period that expires on that anniversary |
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| 29 | 29 | | instead of the period described by Subdivision (2) or another |
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| 30 | 30 | | period authorized by previous law. |
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| 31 | 31 | | (b) An election to reauthorize the tax is called and held in |
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| 32 | 32 | | the same manner as an election to adopt the tax under Section |
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| 33 | 33 | | 327.006, except the ballot proposition shall be prepared to permit |
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| 34 | 34 | | voting for or against the proposition: "The reauthorization of the |
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| 35 | 35 | | local sales and use tax in (name of municipality) at the rate of |
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| 36 | 36 | | (insert appropriate rate) to continue providing revenue for |
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| 37 | 37 | | maintenance and repair of municipal streets. The tax expires on |
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| 38 | 38 | | the (insert fourth or 20th [10th]) anniversary of the date of this |
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| 39 | 39 | | election unless the imposition of the tax is reauthorized." |
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| 40 | 40 | | SECTION 2. This Act takes effect immediately if it receives |
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| 41 | 41 | | a vote of two-thirds of all the members elected to each house, as |
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| 42 | 42 | | provided by Section 39, Article III, Texas Constitution. If this |
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| 43 | 43 | | Act does not receive the vote necessary for immediate effect, this |
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| 44 | 44 | | Act takes effect September 1, 2015. |
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