Texas 2019 - 86th Regular

Texas House Bill HB3258 Compare Versions

Version 1 (Old)

Version 2 (New)

Old	New		Differences
1	1		86R8942 JAM-D
2		-	By: Minjarez, Bernal, Pacheco, Allison, H.B. No. 3258
3		-	Gervin-Hawkins, et al.
	2	+	By: Minjarez H.B. No. 3258
4	3
5	4
6	5		A BILL TO BE ENTITLED
7	6		AN ACT
8	7		relating to an authorization to increase the sales and use tax
9	8		collected in an advanced transportation district of a metropolitan
10	9		rapid transit authority.
11	10		BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
12	11		SECTION 1. Section 451.405(a), Transportation Code, is
13	12		amended to read as follows:
14	13		(a) Except as provided by Section 451.706, an [An] authority
15	14		may not adopt a sales and use tax rate, including a rate increase,
16	15		that when combined with the rates of all sales and use taxes imposed
17	16		by other political subdivisions of the state having territory in
18	17		the authority exceeds two percent in any location in the authority.
19	18		SECTION 2. Sections 451.702(a) and (e), Transportation
20	19		Code, are amended to read as follows:
21	20		(a) The board of an authority in which the sales and use tax
22	21		is imposed at a rate of one-half of one percent and in which the
23	22		principal municipality has a population of more than 1.3 million
24	23		may order an election to create an advanced transportation district
25	24		within the authority's boundaries and to impose a sales and use tax
26	25		for advanced transportation and mobility enhancement under this
27	26		subchapter. If approved at the election, the rate of the initial
28	27		sales and use tax for advanced transportation and mobility
29	28		enhancement shall be set by the governing body of the district at a
30	29		rate of:
31	30		(1) one-eighth of one percent;
32	31		(2) one-fourth of one percent;
33	32		(3) three-eighths of one percent; or
34	33		(4) one-half of one percent.
35	34		(e) The proceeds of the sales and use tax imposed under this
36	35		subchapter [section] shall be used by the district only for:
37	36		(1) advanced transportation and mobility enhancement
38	37		purposes as provided by Subsections (f)-(j); and
39	38		(2) reimbursement to the authority for the cost of an
40	39		election held under this section.
41	40		SECTION 3. Subchapter O, Chapter 451, Transportation Code,
42	41		is amended by adding Section 451.7051 to read as follows:
43	42		Sec. 451.7051. RATE INCREASE: SALES AND USE TAX. (a) The
44	43		board of an authority containing a district may order an election to
45	44		increase the district's sales and use tax rate by any rate that is
46	45		an increment of one-eighth of one percent, not to exceed one-half of
47	46		one percent.
48	47		(b) The registered voters of the district, by petition, may
49	48		require an election to increase the district's sales and use tax
50	49		rate by a rate described by Subsection (a).
51	50		(c) A petition to increase the rate of the district's sales
52	51		and use tax is valid only if it is submitted to the board and signed
53	52		by at least 10 percent of the district's registered voters as
54	53		determined by the most recent official list of registered voters.
55	54		(d) The board shall submit a petition for an election to
56	55		increase the district's sales and use tax rate to the secretary of
57	56		state.
58	57		(e) The secretary of state shall determine the validity of a
59	58		petition not later than the 30th day after the date the petition is
60	59		received by the secretary and shall notify the board of the result
61	60		of the determination.
62	61		(f) The board shall call an election to increase the tax
63	62		rate if the secretary determines that a petition is valid or if the
64	63		secretary fails to act within the period required by Subsection
65	64		(e).
66	65		(g) The authority shall pay the costs of determining the
67	66		validity of a petition and the costs of the election.
68	67		(h) In an election for the increase of a district's sales
69	68		and use tax rate, the ballots shall be printed to provide for voting
70	69		for or against the following proposition: "The increase of the
71	70		district's sales and use tax rate to a rate of (insert appropriate
72	71		rate)."
73	72		(i) If a majority of the votes received in an election to
74	73		increase the rate of a district's sales and use tax favor the
75	74		proposition, the rate change takes effect as provided by Section
76	75		451.706(c).
77	76		(j) The authority shall send a notice of the election and a
78	77		certified copy of the order canvassing the results of the election
79	78		to the Texas Department of Transportation and the comptroller. The
80	79		authority shall file a notice and a certified copy of the order in
81	80		the deed records of each county in which the district is located in
82	81		the same manner as the results of a confirmation election are filed.
83	82		(k) An election by an authority to increase the rate of the
84	83		district's sales and use tax has no effect if:
85	84		(1) the voters of the district approve the district's
86	85		sales and use tax rate or rate increase at an election held on the
87	86		same day on which a municipality or county having territory within
88	87		the district adopts a sales and use tax or an additional sales and
89	88		use tax; and
90	89		(2) the combined rates of all sales and use taxes
91	90		imposed by the district and other political subdivisions of the
92	91		state would exceed 2.5 percent in any location in the district.
93	92		SECTION 4. Section 451.706(a), Transportation Code, is
94	93		amended to read as follows:
95	94		(a) A district may not adopt or increase a sales and use tax
96	95		rate if, as a result of the adoption or increase, the [The] combined
97	96		rate of all sales and use taxes imposed by the district and all
98	97		other political subdivisions of this state would [may not] exceed
99	98		2.5 [two] percent in any location in the district.
100	99		SECTION 5. This Act takes effect September 1, 2019.