84R17574 TJB-F
By: Menéndez S.B. No. 2029
A BILL TO BE ENTITLED
AN ACT
relating to the expiration of the municipal sales and use tax for
street maintenance in certain municipalities.
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
SECTION 1. Sections 327.007(a) and (b), Tax Code, are
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;
(2) the first day of the first calendar quarter
occurring after the fourth anniversary of the date the tax was last
reauthorized under this section if, at that election, the voters
approved the imposition of the tax for a period that expires on that
anniversary; or
(3) if the tax is imposed in a [general-law]
municipality with a population of 10,000 or more surrounded
entirely by a municipality with a population of 1.3 million or more,
the last day of the first calendar quarter occurring after the 20th
[10th] anniversary of the date the tax was last reauthorized under
this section if, at that election, the voters approved the
imposition of the tax for a period that expires on that anniversary
instead of the period described by Subdivision (2) or another
period authorized by previous law.
(b) An election to reauthorize the tax 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) at the rate of
(insert appropriate rate) to continue providing revenue for
maintenance and repair of municipal streets. The tax expires on
the (insert fourth or 20th [10th]) anniversary of the date of this
election unless the imposition of the tax is reauthorized."
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, 2015.