| 3 | 2 | | |
|---|
| 4 | 3 | | |
|---|
| 5 | 4 | | A BILL TO BE ENTITLED |
|---|
| 6 | 5 | | AN ACT |
|---|
| 7 | 6 | | relating to the expiration of the municipal sales and use tax for |
|---|
| 8 | 7 | | street maintenance in certain municipalities. |
|---|
| 9 | 8 | | BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
|---|
| 10 | 9 | | SECTION 1. Sections 327.007(a) and (b), Tax Code, are |
|---|
| 11 | 10 | | amended to read as follows: |
|---|
| 12 | 11 | | (a) Unless imposition of the sales and use tax authorized by |
|---|
| 13 | 12 | | this chapter is reauthorized as provided by this section, the tax |
|---|
| 14 | 13 | | expires on: |
|---|
| 15 | 14 | | (1) the fourth anniversary of the date the tax |
|---|
| 16 | 15 | | originally took effect under Section 327.005; |
|---|
| 17 | 16 | | (2) the first day of the first calendar quarter |
|---|
| 18 | 17 | | occurring after the fourth anniversary of the date the tax was last |
|---|
| 19 | 18 | | reauthorized under this section if, at that election, the voters |
|---|
| 20 | 19 | | approved the imposition of the tax for a period that expires on that |
|---|
| 21 | 20 | | anniversary; |
|---|
| 22 | 21 | | (2-a) if the tax is imposed in a municipality that is |
|---|
| 23 | 22 | | intersected by two interstate highways, that has a population of |
|---|
| 24 | 23 | | 150,000 or more, and in which at least 66 percent of the voters |
|---|
| 25 | 24 | | voting in each of the last two consecutive elections concerning the |
|---|
| 26 | 25 | | adoption or reauthorization of the tax favored adoption or |
|---|
| 27 | 26 | | reauthorization, and that tax has not expired as provided by |
|---|
| 28 | 27 | | Subdivision (1) or (2) since the first of those two consecutive |
|---|
| 29 | 28 | | elections, the last day of the first calendar quarter occurring |
|---|
| 30 | 29 | | after the eighth anniversary of the date the tax was last |
|---|
| 31 | 30 | | reauthorized under this section if, at that election, the voters |
|---|
| 32 | 31 | | approved the imposition of the tax for a period that expires on that |
|---|
| 33 | 32 | | anniversary instead of the period described by Subdivision (2); |
|---|
| 34 | 33 | | (2-b) if the tax is imposed in a municipality with a |
|---|
| 35 | 34 | | population of less than 50,000 that includes a portion of an |
|---|
| 36 | 35 | | international airport and that is located in only two counties, one |
|---|
| 37 | 36 | | of which has a population of 2.2 million or more and is adjacent to a |
|---|
| 38 | 37 | | county with a population of more than 600,000, the last day of the |
|---|
| 39 | 38 | | first calendar quarter occurring after the 10th anniversary of the |
|---|
| 40 | 39 | | date the tax was last reauthorized under this section if, at that |
|---|
| 41 | 40 | | election, the voters approved the imposition of the tax for a period |
|---|
| 42 | 41 | | that expires on that anniversary instead of the period described by |
|---|
| 43 | 42 | | Subdivision (2); or |
|---|
| 44 | 43 | | (3) if the tax is imposed in a general-law |
|---|
| 45 | 44 | | municipality with a population of 10,000 or more surrounded |
|---|
| 46 | 45 | | entirely by a municipality with a population of 1.3 million or more, |
|---|
| 47 | 46 | | the last day of the first calendar quarter occurring after the 10th |
|---|
| 48 | 47 | | anniversary of the date the tax was last reauthorized under this |
|---|
| 49 | 48 | | section if, at that election, the voters approved the imposition of |
|---|
| 50 | 49 | | the tax for a period that expires on that anniversary instead of the |
|---|
| 51 | 50 | | period described by Subdivision (2). |
|---|
| 52 | 51 | | (b) An election to reauthorize the tax is called and held in |
|---|
| 53 | 52 | | the same manner as an election to adopt the tax under Section |
|---|
| 54 | 53 | | 327.006, except the ballot proposition shall be prepared to permit |
|---|
| 55 | 54 | | voting for or against the proposition: "The reauthorization of the |
|---|
| 56 | 55 | | local sales and use tax in (name of municipality) at the rate of |
|---|
| 57 | 56 | | (insert appropriate rate) to continue providing revenue for |
|---|
| 58 | 57 | | maintenance and repair of municipal streets. The tax expires on the |
|---|
| 59 | 58 | | (insert "first day of the first calendar quarter occurring after |
|---|
| 60 | 59 | | the fourth anniversary" or "last day of the first calendar quarter |
|---|
| 61 | 60 | | occurring after the (insert[,] eighth[,] or 10th anniversary, as |
|---|
| 62 | 61 | | applicable)") [anniversary] of the date of this election unless the |
|---|
| 63 | 62 | | imposition of the tax is reauthorized." |
|---|
| 64 | 63 | | SECTION 2. The change in law made by this Act to Section |
|---|
| 65 | 64 | | 327.007(b), Tax Code, applies only to ballot language for an |
|---|
| 66 | 65 | | election ordered on or after the effective date of this Act. Ballot |
|---|
| 67 | 66 | | language for an election ordered before the effective date of this |
|---|
| 68 | 67 | | Act is governed by the law in effect when the election was ordered. |
|---|
| 69 | 68 | | SECTION 3. This Act takes effect immediately if it receives |
|---|
| 70 | 69 | | a vote of two-thirds of all the members elected to each house, as |
|---|
| 71 | 70 | | provided by Section 39, Article III, Texas Constitution. If this |
|---|
| 72 | 71 | | Act does not receive the vote necessary for immediate effect, this |
|---|
| 73 | 72 | | Act takes effect September 1, 2019. |
|---|