Texas 2023 - 88th Regular

Texas Senate Bill SB612 Compare Versions

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1	1	By: Johnson, Parker S.B. No. 612
2	2
3	3
4	4	A BILL TO BE ENTITLED
5	5	AN ACT
6	6	relating to the municipal sales and use tax for street maintenance.
7	7	BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
8	8	SECTION 1. Section 327.007, Tax Code, is amended by
9	9	amending Subsections (a) and (b) and adding Subsection (b-1) to
10	10	read as follows:
11	11	(a) Unless imposition of the sales and use tax authorized by
12	12	this chapter is reauthorized as provided by this section, the tax
13	13	expires on:
14	14	(1) the fourth anniversary of the date the tax
15	15	originally took effect under Section 327.005;
16	16	(2) the first day of the first calendar quarter
17	17	occurring after the fourth anniversary of the date the tax was last
18	18	reauthorized at an election under Subsection (b) [under this
19	19	section] if, at that election, the voters approved the imposition
20	20	of the tax for a period that expires on that anniversary;
21	21	[(2-a) if the tax is imposed in a municipality that is
22	22	intersected by two interstate highways, that has a population of
23	23	150,000 or more, and in which at least 66 percent of the voters
24	24	voting in each of the last two consecutive elections concerning the
25	25	adoption or reauthorization of the tax favored adoption or
26	26	reauthorization, and that tax has not expired as provided by
27	27	Subdivision (1) or (2) since the first of those two consecutive
28	28	elections, the last day of the first calendar quarter occurring
29	29	after the eighth anniversary of the date the tax was last
30	30	reauthorized under this section if, at that election, the voters
31	31	approved the imposition of the tax for a period that expires on that
32	32	anniversary instead of the period described by Subdivision (2);] or
33	33	(3) [if the tax is imposed in a general-law
34	34	municipality with a population of 10,000 or more surrounded
35	35	entirely by a municipality with a population of 1.3 million or
36	36	more,] the last day of the first calendar quarter occurring after
37	37	the 8th or 10th anniversary of the date the tax was last
38	38	reauthorized at an election under Subsection (b-1) [under this
39	39	section] if, at that election, the voters approved the imposition
40	40	of the tax for a period that expires on that anniversary instead of
41	41	the period described by Subdivision (2).
42	42	(b) An election to reauthorize the tax for a period of four
43	43	years is called and held in the same manner as an election to adopt
44	44	the tax under Section 327.006, except the ballot proposition shall
45	45	be prepared to permit voting for or against the proposition: "The
46	46	reauthorization of the local sales and use tax in (name of
47	47	municipality) at the rate of (insert appropriate rate) to continue
48	48	providing revenue for maintenance and repair of municipal streets.
49	49	The tax expires on the first day of the first calendar quarter
50	50	occurring after the fourth [(insert fourth, eighth, or 10th)]
51	51	anniversary of the date of this election unless the imposition of
52	52	the tax is reauthorized."
53	53	(b-1) This subsection applies only to a municipality in
54	54	which a majority of the voters voting in each of the last two
55	55	consecutive elections concerning the adoption or reauthorization
56	56	of the tax authorized by this chapter favored adoption or
57	57	reauthorization of the tax and in which the tax has not expired as
58	58	provided by Subsection (a) since the first of those two consecutive
59	59	elections. A municipality to which this subsection applies may
60	60	call an election to reauthorize the tax for a period of 8 or 10 years
61	61	instead of 4 years. The election is called and held in the same
62	62	manner as an election to adopt the tax under Section 327.006, except
63	63	the ballot proposition shall be prepared to permit voting for or
64	64	against the proposition: "The reauthorization of the local sales
65	65	and use tax in (name of municipality) at the rate of (insert
66	66	appropriate rate) to continue providing revenue for maintenance and
67	67	repair of municipal streets. The tax expires on the last day of the
68	68	first calendar quarter occurring after the (insert 8th or 10th
69	69	anniversary, as applicable) of the date of this election unless the
70	70	imposition of the tax is reauthorized."
71	71	SECTION 2. Section 327.008, Tax Code, is amended to read as
72	72	follows:
73	73	Sec. 327.008. USE OF TAX REVENUE. Revenue from the tax
74	74	imposed under this chapter may be used only to maintain and repair a
75	75	municipal:
76	76	(1) street or sidewalk; or
77	77	(2) water, wastewater, or stormwater system located in
78	78	the width of a way of a municipal street [streets or sidewalks
79	79	existing on the date of the election to adopt the tax].
80	80	SECTION 3. (a) The change in law made by this Act to Section
81	81	327.007(a), Tax Code, applies only to the expiration of a sales and
82	82	use tax under Chapter 327, Tax Code, that is adopted or reauthorized
83	83	on or after the effective date of this Act. The expiration of a
84	84	sales and use tax that was adopted or last reauthorized before the
85	85	effective date of this Act is governed by the law in effect
86	86	immediately before the effective date of this Act, and the former
87	87	law is continued in effect for that purpose.
88	88	(b) Section 327.007(b), Tax Code, as amended by this Act,
89	89	and Section 327.007(b-1), Tax Code, as added by this Act, apply only
90	90	to ballot language for an election ordered on or after the effective
91	91	date of this Act. Ballot language for an election ordered before the
92	92	effective date of this Act is governed by the law in effect on the
93	93	date the election was ordered.
94	94	SECTION 4. This Act takes effect immediately if it receives
95	95	a vote of two-thirds of all the members elected to each house, as
96	96	provided by Section 39, Article III, Texas Constitution. If this
97	97	Act does not receive the vote necessary for immediate effect, this
98	98	Act takes effect September 1, 2023.