Texas 2015 - 84th Regular

Texas Senate Bill SB693 Compare Versions

Only one version of the bill is available at this time.

Old	New	Differences
1	1	84R4836 GRM-D
2	2	By: West S.B. No. 693
3	3
4	4
5	5	A BILL TO BE ENTITLED
6	6	AN ACT
7	7	relating to the municipal sales and use tax for street maintenance.
8	8	BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
9	9	SECTION 1. Sections 327.007(a) and (b), Tax Code, are
10	10	amended to read as follows:
11	11	(a) Unless imposition of the sales and use tax authorized by
12	12	this chapter is reauthorized as provided by this section, the tax
13	13	expires on:
14	14	(1) the fourth anniversary of the date the tax
15	15	originally took effect under Section 327.005;
16	16	(2) the first day of the first calendar quarter
17	17	occurring after the fourth anniversary of the date the tax was last
18	18	reauthorized under this section if, at that election, the voters
19	19	approved the imposition of the tax for a period that expires on that
20	20	anniversary; [or]
21	21	(2-a) if the tax is imposed in a municipality that is
22	22	intersected by two interstate highways, that has a population of
23	23	150,000 or more, and in which at least 66 percent of the voters
24	24	voting in each of the last two consecutive elections concerning the
25	25	adoption or reauthorization of the tax favored adoption or
26	26	reauthorization, and that tax has not expired as provided by
27	27	Subdivision (1) or (2) since the first of those two consecutive
28	28	elections, the last day of the first calendar quarter occurring
29	29	after the eighth anniversary of the date the tax was last
30	30	reauthorized under this section if, at that election, the voters
31	31	approved the imposition of the tax for a period that expires on that
32	32	anniversary instead of the period described by Subdivision (2); or
33	33	(3) if the tax is imposed in a general-law
34	34	municipality with a population of 10,000 or more surrounded
35	35	entirely by a municipality with a population of 1.3 million or more,
36	36	the last day of the first calendar quarter occurring after the 10th
37	37	anniversary of the date the tax was last reauthorized under this
38	38	section if, at that election, the voters approved the imposition of
39	39	the tax for a period that expires on that anniversary instead of the
40	40	period described by Subdivision (2).
41	41	(b) An election to reauthorize the tax is called and held in
42	42	the same manner as an election to adopt the tax under Section
43	43	327.006, except the ballot proposition shall be prepared to permit
44	44	voting for or against the proposition: "The reauthorization of the
45	45	local sales and use tax in (name of municipality) at the rate of
46	46	(insert appropriate rate) to continue providing revenue for
47	47	maintenance and repair of municipal streets. The tax expires on the
48	48	(insert fourth, eighth, or 10th) anniversary of the date of this
49	49	election unless the imposition of the tax is reauthorized."
50	50	SECTION 2. Section 327.008, Tax Code, is amended to read as
51	51	follows:
52	52	Sec. 327.008. USE OF TAX REVENUE. Revenue from the tax
53	53	imposed under this chapter may be used only to maintain and repair
54	54	municipal streets or sidewalks existing on the date of the election
55	55	to adopt the tax.
56	56	SECTION 3. This Act takes effect immediately if it receives
57	57	a vote of two-thirds of all the members elected to each house, as
58	58	provided by Section 39, Article III, Texas Constitution. If this
59	59	Act does not receive the vote necessary for immediate effect, this
60	60	Act takes effect September 1, 2015.