Texas 2019 - 86th Regular

Texas House Bill HB2394 Compare Versions

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

Old	New	Differences
1	1	86R8551 CJC-D
2	2	By: J. Johnson of Dallas H.B. No. 2394
3	3
4	4
5	5	A BILL TO BE ENTITLED
6	6	AN ACT
7	7	relating to the expiration of the municipal sales and use tax for
8	8	street maintenance in certain municipalities.
9	9	BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
10	10	SECTION 1. Section 327.007(a), Tax Code, is amended to read
11	11	as follows:
12	12	(a) Unless imposition of the sales and use tax authorized by
13	13	this chapter is reauthorized as provided by this section, the tax
14	14	expires on:
15	15	(1) the fourth anniversary of the date the tax
16	16	originally took effect under Section 327.005;
17	17	(2) the first day of the first calendar quarter
18	18	occurring after the fourth anniversary of the date the tax was last
19	19	reauthorized under this section if, at that election, the voters
20	20	approved the imposition of the tax for a period that expires on that
21	21	anniversary;
22	22	(2-a) if the tax is imposed in a municipality that is
23	23	intersected by two interstate highways, that has a population of
24	24	150,000 or more, and in which at least 66 percent of the voters
25	25	voting in each of the last two consecutive elections concerning the
26	26	adoption or reauthorization of the tax favored adoption or
27	27	reauthorization, and that tax has not expired as provided by
28	28	Subdivision (1) or (2) since the first of those two consecutive
29	29	elections, the last day of the first calendar quarter occurring
30	30	after the eighth anniversary of the date the tax was last
31	31	reauthorized under this section if, at that election, the voters
32	32	approved the imposition of the tax for a period that expires on that
33	33	anniversary instead of the period described by Subdivision (2);
34	34	(2-b) if the tax is imposed in a municipality with a
35	35	population of less than 50,000 that includes a portion of an
36	36	international airport and that is located in only two counties, one
37	37	of which has a population of 2.2 million or more and is adjacent to a
38	38	county with a population of more than 600,000, the last day of the
39	39	first calendar quarter occurring after the 10th anniversary of the
40	40	date the tax was last reauthorized under this section if, at that
41	41	election, the voters approved the imposition of the tax for a period
42	42	that expires on that anniversary instead of the period described by
43	43	Subdivision (2); or
44	44	(3) if the tax is imposed in a general-law
45	45	municipality with a population of 10,000 or more surrounded
46	46	entirely by a municipality with a population of 1.3 million or more,
47	47	the last day of the first calendar quarter occurring after the 10th
48	48	anniversary of the date the tax was last reauthorized under this
49	49	section if, at that election, the voters approved the imposition of
50	50	the tax for a period that expires on that anniversary instead of the
51	51	period described by Subdivision (2).
52	52	SECTION 2. This Act takes effect immediately if it receives
53	53	a vote of two-thirds of all the members elected to each house, as
54	54	provided by Section 39, Article III, Texas Constitution. If this
55	55	Act does not receive the vote necessary for immediate effect, this
56	56	Act takes effect September 1, 2019.