Texas 2019 - 86th Regular

Texas House Bill HB3255 Compare Versions

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

Old	New	Differences
1	1	86R8477 CJC-D
2	2	By: Rodriguez H.B. No. 3255
3	3
4	4
5	5	A BILL TO BE ENTITLED
6	6	AN ACT
7	7	relating to a county sales and use tax in certain counties for
8	8	transportation improvement projects; authorizing the imposition of
9	9	a tax.
10	10	BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
11	11	SECTION 1. Subtitle C, Title 3, Tax Code, is amended by
12	12	adding Chapter 329 to read as follows:
13	13	CHAPTER 329. COUNTY SALES AND USE TAX FOR TRANSPORTATION
14	14	IMPROVEMENT PROJECTS
15	15	SUBCHAPTER A. GENERAL PROVISIONS
16	16	Sec. 329.0001. DEFINITIONS. In this chapter:
17	17	(1) "Advanced rapid transit" means high-capacity
18	18	transit provided wholly or partly in dedicated lanes with stations,
19	19	off-vehicle fare collection, and branded vehicles connected using
20	20	vehicle-to-vehicle or other technology controlled by an in-vehicle
21	21	or remote driver or autonomous technology.
22	22	(2) "Transit system" has the meaning assigned by
23	23	Section 370.003, Transportation Code.
24	24	(3) "Transportation improvement project" means a
25	25	capital improvement or set of related capital improvements in a
26	26	geographic area, including purchase, construction, maintenance,
27	27	and operation of the improvements, designed to relieve traffic
28	28	congestion, increase mobility and the movement of traffic or
29	29	individuals, expand transportation capacity, or promote traffic or
30	30	pedestrian safety. The term includes:
31	31	(A) advanced rapid transit systems and related
32	32	infrastructure;
33	33	(B) transit systems and related infrastructure;
34	34	(C) local and regional transit services systems;
35	35	(D) maintenance facilities;
36	36	(E) transit vehicles;
37	37	(F) streets, roadways, highways, and additional
38	38	roadway or highway lanes, such as turning lanes and managed or high
39	39	occupancy vehicle lanes; and
40	40	(G) bridges, tunnels, interchanges, overpasses,
41	41	underpasses, service roads, ramps, entrance plazas, and parking
42	42	areas or structures.
43	43	Sec. 329.0002. COUNTY SALES AND USE TAX ACT APPLICABLE. (a)
44	44	Except to the extent that a provision of this chapter applies,
45	45	Chapter 323 applies to the tax authorized by this chapter in the
46	46	same manner as that chapter applies to the tax authorized by that
47	47	chapter.
48	48	(b) Section 323.101 does not apply to this chapter.
49	49	Sec. 329.0003. APPLICABILITY. This chapter applies only to
50	50	a county that has a population of one million or more.
51	51	Sec. 329.0004. EFFECT ON COMBINED LOCAL TAX RATE. The rate
52	52	of a local sales and use tax imposed under this chapter may not be
53	53	considered for purposes of determining the combined local tax rate
54	54	in any area.
55	55	SUBCHAPTER B. IMPOSITION OF TAX
56	56	Sec. 329.0021. TAX AUTHORIZED. A county may adopt the sales
57	57	and use tax authorized by this chapter at an election held in the
58	58	county.
59	59	Sec. 329.0022. TAX RATE. The tax authorized by this chapter
60	60	may be imposed at the rate of one-eighth, one-fourth,
61	61	three-eighths, one-half, five-eighths, three-fourths, or
62	62	seven-eighths of one percent or one percent.
63	63	Sec. 329.0023. SALES AND USE TAX EFFECTIVE DATE. (a) The
64	64	tax authorized by this chapter takes effect on the first day of the
65	65	first calendar quarter occurring after the expiration of the first
66	66	complete calendar quarter occurring after the date on which the
67	67	comptroller receives a notice of the results of the election.
68	68	(b) If the comptroller determines that an effective date
69	69	provided by Subsection (a) will occur before the comptroller can
70	70	reasonably take the action required to begin collecting the tax,
71	71	the effective date may be extended by the comptroller until the
72	72	first day of the next succeeding calendar quarter.
73	73	SUBCHAPTER C. TAX ELECTION PROCEDURES
74	74	Sec. 329.0051. ELECTION PROCEDURE. (a) An election to
75	75	adopt the tax authorized by this chapter is called by the adoption
76	76	of an order by the commissioners court of the county. The
77	77	commissioners court shall call an election if a number of qualified
78	78	voters of the county equal to at least 10 percent of the total
79	79	number of votes cast in the county for all candidates for governor
80	80	in the most recent gubernatorial general election petitions the
81	81	commissioners court to call the election.
82	82	(b) An election called under this section must be held on
83	83	the uniform election date in November.
84	84	Sec. 329.0052. SUBSEQUENT ELECTIONS. (a) This section
85	85	applies only to a county in which the majority of voters did not
86	86	approve the imposition of a county sales and use tax at an election
87	87	held under Section 329.0051.
88	88	(b) The commissioners court by order may call a subsequent
89	89	election to impose the sales and use tax authorized under this
90	90	chapter using the procedures described by this chapter.
91	91	(c) The commissioners court of a county may not call a
92	92	subsequent election under this section before the second
93	93	anniversary of a previously held election.
94	94	Sec. 329.0053. BALLOT LANGUAGE. The ballot at an election
95	95	held under this chapter must be prepared to permit voting for or
96	96	against the proposition: "The adoption of a local sales and use tax
97	97	in (insert name of county) at the rate of (insert appropriate rate)
98	98	to provide revenue for the following types of transportation
99	99	improvement projects: (insert a general description of each type of
100	100	transportation improvement project for which local sales and use
101	101	tax revenue will be used)."
102	102	Sec. 329.0054. EXPIRATION OF TAX; REAUTHORIZATION. (a)
103	103	Unless imposition of the sales and use tax authorized by this
104	104	chapter is reauthorized as provided by this section, the tax
105	105	expires on:
106	106	(1) the 30th anniversary of the date the tax
107	107	originally took effect under Section 329.0023; or
108	108	(2) the first day of the first calendar quarter
109	109	occurring after the 30th anniversary of the date the tax was last
110	110	reauthorized under this section.
111	111	(b) An election to reauthorize the tax is called and held in
112	112	the same manner as an election to adopt the tax under Section
113	113	329.0051, except the ballot proposition shall be prepared to permit
114	114	voting for or against the proposition: "The reauthorization of the
115	115	local sales and use tax in (name of county) at the rate of (insert
116	116	appropriate rate) to provide revenue for the following types of
117	117	transportation improvement projects: (insert a general description
118	118	of each type of transportation improvement project for which the
119	119	reauthorized local sales and use tax will be used)." An election to
120	120	reauthorize the tax may not be called before the period beginning
121	121	four years before the date on which the tax expires as provided by
122	122	Subsection (a)(1).
123	123	(c) If an election to reauthorize the tax is not held before
124	124	the tax expires as provided by Subsection (a), or if a majority of
125	125	the votes cast in an election to reauthorize the tax do not favor
126	126	reauthorization, the county may not call an election on the
127	127	question of authorizing a new tax under this chapter before the
128	128	second anniversary of the date on which the tax expired.
129	129	(d) Not later than the 10th day after the date the county
130	130	determines that the tax will expire as provided by Subsection (a),
131	131	the county shall notify the comptroller of the scheduled
132	132	expiration. The comptroller may delay the scheduled expiration date
133	133	if the comptroller notifies the county that more time is required.
134	134	The comptroller must provide a new expiration date that is not
135	135	later than the last day of the first calendar quarter occurring
136	136	after the notification to the comptroller.
137	137	SUBCHAPTER D. USE OF TAX REVENUE
138	138	Sec. 329.0071. USE OF TAX REVENUE. Revenue from the tax
139	139	imposed under this chapter may be used only to provide funding for
140	140	transportation improvement projects in the county, provided that
141	141	not more than 25 percent of the revenue may be used for a project
142	142	described by Sections 329.0001(3)(F) and (G).
143	143	SECTION 2. This Act takes effect immediately if it receives
144	144	a vote of two-thirds of all the members elected to each house, as
145	145	provided by Section 39, Article III, Texas Constitution. If this
146	146	Act does not receive the vote necessary for immediate effect, this
147	147	Act takes effect September 1, 2019.