Texas Senate Bill SB2029

Texas 2015 - 84th Regular

Caption

Relating to the expiration of the municipal sales and use tax for street maintenance in certain municipalities.

Impact

If enacted, SB2029 will directly affect municipalities' financial operations regarding funding street maintenance. The amendment stipulates that the municipal sales and use tax for this purpose will automatically expire unless reauthorized via an election, thereby placing the responsibility of tax continuation in the hands of local voters. This could lead to different municipalities having substantially varied abilities to fund street maintenance, depending on voter engagement and local priorities.

Summary

Senate Bill 2029 aims to amend the Texas Tax Code regarding the municipal sales and use tax specifically related to street maintenance. The proposed changes focus on the expiration and reauthorization of the sales and use tax that municipalities can levy for maintaining and repairing municipal streets. The bill outlines the conditions under which this tax expires and establishes protocols for reauthorizing the tax through local elections, reflecting a commitment to local governance in funding street maintenance.

Contention

While the bill supports local control by allowing municipal voter participation in tax reauthorization, it may also create contention around whether local governments could adequately maintain streets without a steady and guaranteed source of funding. Discussions may arise regarding the implications for municipalities that struggle to pass tax reauthorization votes, particularly in terms of their ability to address infrastructure needs. Opponents may argue that reliance on voter approval for essential services complicates municipal governance.