Texas 2019 - 86th Regular

Texas Senate Bill SB1475 Compare Versions

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

Old	New	Differences
1	1	86R8942 JAM-D
2	2	By: Menéndez S.B. No. 1475
3	3
4	4
5	5	A BILL TO BE ENTITLED
6	6	AN ACT
7	7	relating to an authorization to increase the sales and use tax
8	8	collected in an advanced transportation district of a metropolitan
9	9	rapid transit authority.
10	10	BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
11	11	SECTION 1. Section 451.405(a), Transportation Code, is
12	12	amended to read as follows:
13	13	(a) Except as provided by Section 451.706, an [An] authority
14	14	may not adopt a sales and use tax rate, including a rate increase,
15	15	that when combined with the rates of all sales and use taxes imposed
16	16	by other political subdivisions of the state having territory in
17	17	the authority exceeds two percent in any location in the authority.
18	18	SECTION 2. Sections 451.702(a) and (e), Transportation
19	19	Code, are amended to read as follows:
20	20	(a) The board of an authority in which the sales and use tax
21	21	is imposed at a rate of one-half of one percent and in which the
22	22	principal municipality has a population of more than 1.3 million
23	23	may order an election to create an advanced transportation district
24	24	within the authority's boundaries and to impose a sales and use tax
25	25	for advanced transportation and mobility enhancement under this
26	26	subchapter. If approved at the election, the rate of the initial
27	27	sales and use tax for advanced transportation and mobility
28	28	enhancement shall be set by the governing body of the district at a
29	29	rate of:
30	30	(1) one-eighth of one percent;
31	31	(2) one-fourth of one percent;
32	32	(3) three-eighths of one percent; or
33	33	(4) one-half of one percent.
34	34	(e) The proceeds of the sales and use tax imposed under this
35	35	subchapter [section] shall be used by the district only for:
36	36	(1) advanced transportation and mobility enhancement
37	37	purposes as provided by Subsections (f)-(j); and
38	38	(2) reimbursement to the authority for the cost of an
39	39	election held under this section.
40	40	SECTION 3. Subchapter O, Chapter 451, Transportation Code,
41	41	is amended by adding Section 451.7051 to read as follows:
42	42	Sec. 451.7051. RATE INCREASE: SALES AND USE TAX. (a) The
43	43	board of an authority containing a district may order an election to
44	44	increase the district's sales and use tax rate by any rate that is
45	45	an increment of one-eighth of one percent, not to exceed one-half of
46	46	one percent.
47	47	(b) The registered voters of the district, by petition, may
48	48	require an election to increase the district's sales and use tax
49	49	rate by a rate described by Subsection (a).
50	50	(c) A petition to increase the rate of the district's sales
51	51	and use tax is valid only if it is submitted to the board and signed
52	52	by at least 10 percent of the district's registered voters as
53	53	determined by the most recent official list of registered voters.
54	54	(d) The board shall submit a petition for an election to
55	55	increase the district's sales and use tax rate to the secretary of
56	56	state.
57	57	(e) The secretary of state shall determine the validity of a
58	58	petition not later than the 30th day after the date the petition is
59	59	received by the secretary and shall notify the board of the result
60	60	of the determination.
61	61	(f) The board shall call an election to increase the tax
62	62	rate if the secretary determines that a petition is valid or if the
63	63	secretary fails to act within the period required by Subsection
64	64	(e).
65	65	(g) The authority shall pay the costs of determining the
66	66	validity of a petition and the costs of the election.
67	67	(h) In an election for the increase of a district's sales
68	68	and use tax rate, the ballots shall be printed to provide for voting
69	69	for or against the following proposition: "The increase of the
70	70	district's sales and use tax rate to a rate of (insert appropriate
71	71	rate)."
72	72	(i) If a majority of the votes received in an election to
73	73	increase the rate of a district's sales and use tax favor the
74	74	proposition, the rate change takes effect as provided by Section
75	75	451.706(c).
76	76	(j) The authority shall send a notice of the election and a
77	77	certified copy of the order canvassing the results of the election
78	78	to the Texas Department of Transportation and the comptroller. The
79	79	authority shall file a notice and a certified copy of the order in
80	80	the deed records of each county in which the district is located in
81	81	the same manner as the results of a confirmation election are filed.
82	82	(k) An election by an authority to increase the rate of the
83	83	district's sales and use tax has no effect if:
84	84	(1) the voters of the district approve the district's
85	85	sales and use tax rate or rate increase at an election held on the
86	86	same day on which a municipality or county having territory within
87	87	the district adopts a sales and use tax or an additional sales and
88	88	use tax; and
89	89	(2) the combined rates of all sales and use taxes
90	90	imposed by the district and other political subdivisions of the
91	91	state would exceed 2.5 percent in any location in the district.
92	92	SECTION 4. Section 451.706(a), Transportation Code, is
93	93	amended to read as follows:
94	94	(a) A district may not adopt or increase a sales and use tax
95	95	rate if, as a result of the adoption or increase, the [The] combined
96	96	rate of all sales and use taxes imposed by the district and all
97	97	other political subdivisions of this state would [may not] exceed
98	98	2.5 [two] percent in any location in the district.
99	99	SECTION 5. This Act takes effect September 1, 2019.