86R8477 CJC-D
By: Rodriguez H.B. No. 3255
A BILL TO BE ENTITLED
AN ACT
relating to a county sales and use tax in certain counties for
transportation improvement projects; authorizing the imposition of
a tax.
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
SECTION 1. Subtitle C, Title 3, Tax Code, is amended by
adding Chapter 329 to read as follows:
CHAPTER 329. COUNTY SALES AND USE TAX FOR TRANSPORTATION
IMPROVEMENT PROJECTS
SUBCHAPTER A. GENERAL PROVISIONS
Sec. 329.0001. DEFINITIONS. In this chapter:
(1) "Advanced rapid transit" means high-capacity
transit provided wholly or partly in dedicated lanes with stations,
off-vehicle fare collection, and branded vehicles connected using
vehicle-to-vehicle or other technology controlled by an in-vehicle
or remote driver or autonomous technology.
(2) "Transit system" has the meaning assigned by
Section 370.003, Transportation Code.
(3) "Transportation improvement project" means a
capital improvement or set of related capital improvements in a
geographic area, including purchase, construction, maintenance,
and operation of the improvements, designed to relieve traffic
congestion, increase mobility and the movement of traffic or
individuals, expand transportation capacity, or promote traffic or
pedestrian safety. The term includes:
(A) advanced rapid transit systems and related
infrastructure;
(B) transit systems and related infrastructure;
(C) local and regional transit services systems;
(D) maintenance facilities;
(E) transit vehicles;
(F) streets, roadways, highways, and additional
roadway or highway lanes, such as turning lanes and managed or high
occupancy vehicle lanes; and
(G) bridges, tunnels, interchanges, overpasses,
underpasses, service roads, ramps, entrance plazas, and parking
areas or structures.
Sec. 329.0002. COUNTY SALES AND USE TAX ACT APPLICABLE. (a)
Except to the extent that a provision of this chapter applies,
Chapter 323 applies to the tax authorized by this chapter in the
same manner as that chapter applies to the tax authorized by that
chapter.
(b) Section 323.101 does not apply to this chapter.
Sec. 329.0003. APPLICABILITY. This chapter applies only to
a county that has a population of one million or more.
Sec. 329.0004. EFFECT ON COMBINED LOCAL TAX RATE. The rate
of a local sales and use tax imposed under this chapter may not be
considered for purposes of determining the combined local tax rate
in any area.
SUBCHAPTER B. IMPOSITION OF TAX
Sec. 329.0021. TAX AUTHORIZED. A county may adopt the sales
and use tax authorized by this chapter at an election held in the
county.
Sec. 329.0022. TAX RATE. The tax authorized by this chapter
may be imposed at the rate of one-eighth, one-fourth,
three-eighths, one-half, five-eighths, three-fourths, or
seven-eighths of one percent or one percent.
Sec. 329.0023. SALES AND USE TAX EFFECTIVE DATE. (a) The
tax authorized by this chapter takes effect on the first day of the
first calendar quarter occurring after the expiration of the first
complete calendar quarter occurring after the date on which the
comptroller receives a notice of the results of the election.
(b) If the comptroller determines that an effective date
provided by Subsection (a) will occur before the comptroller can
reasonably take the action required to begin collecting the tax,
the effective date may be extended by the comptroller until the
first day of the next succeeding calendar quarter.
SUBCHAPTER C. TAX ELECTION PROCEDURES
Sec. 329.0051. ELECTION PROCEDURE. (a) An election to
adopt the tax authorized by this chapter is called by the adoption
of an order by the commissioners court of the county. The
commissioners court shall call an election if a number of qualified
voters of the county equal to at least 10 percent of the total
number of votes cast in the county for all candidates for governor
in the most recent gubernatorial general election petitions the
commissioners court to call the election.
(b) An election called under this section must be held on
the uniform election date in November.
Sec. 329.0052. SUBSEQUENT ELECTIONS. (a) This section
applies only to a county in which the majority of voters did not
approve the imposition of a county sales and use tax at an election
held under Section 329.0051.
(b) The commissioners court by order may call a subsequent
election to impose the sales and use tax authorized under this
chapter using the procedures described by this chapter.
(c) The commissioners court of a county may not call a
subsequent election under this section before the second
anniversary of a previously held election.
Sec. 329.0053. BALLOT LANGUAGE. The ballot at an election
held under this chapter must be prepared to permit voting for or
against the proposition: "The adoption of a local sales and use tax
in (insert name of county) at the rate of (insert appropriate rate)
to provide revenue for the following types of transportation
improvement projects: (insert a general description of each type of
transportation improvement project for which local sales and use
tax revenue will be used)."
Sec. 329.0054. EXPIRATION OF TAX; REAUTHORIZATION. (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 30th anniversary of the date the tax
originally took effect under Section 329.0023; or
(2) the first day of the first calendar quarter
occurring after the 30th anniversary of the date the tax was last
reauthorized under this section.
(b) An election to reauthorize the tax is called and held in
the same manner as an election to adopt the tax under Section
329.0051, 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 county) at the rate of (insert
appropriate rate) to provide revenue for the following types of
transportation improvement projects: (insert a general description
of each type of transportation improvement project for which the
reauthorized local sales and use tax will be used)." An election to
reauthorize the tax may not be called before the period beginning
four years before the date on which the tax expires as provided by
Subsection (a)(1).
(c) If an election to reauthorize the tax is not held before
the tax expires as provided by Subsection (a), or if a majority of
the votes cast in an election to reauthorize the tax do not favor
reauthorization, the county may not call an election on the
question of authorizing a new tax under this chapter before the
second anniversary of the date on which the tax expired.
(d) Not later than the 10th day after the date the county
determines that the tax will expire as provided by Subsection (a),
the county shall notify the comptroller of the scheduled
expiration. The comptroller may delay the scheduled expiration date
if the comptroller notifies the county that more time is required.
The comptroller must provide a new expiration date that is not
later than the last day of the first calendar quarter occurring
after the notification to the comptroller.
SUBCHAPTER D. USE OF TAX REVENUE
Sec. 329.0071. USE OF TAX REVENUE. Revenue from the tax
imposed under this chapter may be used only to provide funding for
transportation improvement projects in the county, provided that
not more than 25 percent of the revenue may be used for a project
described by Sections 329.0001(3)(F) and (G).
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.