86R8551 CJC-D
By: J. Johnson of Dallas H.B. No. 2394
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. Section 327.007(a), Tax Code, is 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;
(2-a) if the tax is imposed in a municipality that is
intersected by two interstate highways, that has a population of
150,000 or more, and in which at least 66 percent of the voters
voting in each of the last two consecutive elections concerning the
adoption or reauthorization of the tax favored adoption or
reauthorization, and that tax has not expired as provided by
Subdivision (1) or (2) since the first of those two consecutive
elections, the last day of the first calendar quarter occurring
after the eighth 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);
(2-b) if the tax is imposed in a municipality with a
population of less than 50,000 that includes a portion of an
international airport and that is located in only two counties, one
of which has a population of 2.2 million or more and is adjacent to a
county with a population of more than 600,000, the last day of the
first calendar quarter occurring after the 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
(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 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).
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, 2019.