Bill Text: TX HB3036 | 2011-2012 | 82nd Legislature | Engrossed
Bill Title: Relating to the municipal sales and use tax for street maintenance.
Spectrum: Partisan Bill (Democrat 1-0)
Status: (Engrossed - Dead) 2011-05-12 - Referred to Intergovernmental Relations [HB3036 Detail]
Download: Texas-2011-HB3036-Engrossed.html
By: Alvarado | H.B. No. 3036 |
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relating to the municipal sales and use tax for street maintenance. | ||
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: | ||
SECTION 1. Section 327.007, Tax Code, is amended by | ||
amending Subsections (a), (b), and (c) and adding Subsection (b-1) | ||
to read as follows: | ||
(a) Unless imposition of the sales and use tax authorized by | ||
this chapter is reauthorized as provided by this section, the tax | ||
expires on: | ||
(1) the fourth anniversary of the date the tax | ||
originally took effect under Section 327.005; or | ||
(2) the first day of the first calendar quarter | ||
occurring not earlier than [ |
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later than the tenth anniversary of the date the tax was last | ||
reauthorized under this section. | ||
(b) An election to reauthorize the tax is called and held in | ||
the same manner as an election to adopt the tax under Section | ||
327.006, except the ballot proposition shall be prepared to permit | ||
voting for or against the proposition: "The reauthorization of the | ||
local sales and use tax in (name of municipality) at the rate of | ||
(insert appropriate rate) to continue providing revenue for | ||
maintenance and repair of municipal streets. The tax expires on the | ||
(insert "fourth," "fifth," "sixth," "seventh," "eighth," "ninth," | ||
or "tenth," as appropriate) anniversary of the date of this | ||
election unless the imposition of the tax is reauthorized." | ||
(b-1) If the tax has not expired, a municipality may hold an | ||
election to reauthorize the tax for: | ||
(1) a four-year period at any time; or | ||
(2) a period of more than four years but not more than | ||
ten years at any time after the second anniversary of the date of | ||
the last election. | ||
(c) If [ |
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election on the question of authorizing a new tax under this chapter | ||
before the first anniversary of the date on which the tax expired. | ||
SECTION 2. Section 327.008, Tax Code, is amended to read as | ||
follows: | ||
Sec. 327.008. USE OF TAX REVENUE. Revenue from the tax | ||
imposed under this chapter may be used only to maintain and repair: | ||
(1) municipal streets existing on the date of the | ||
election to adopt the tax; and | ||
(2) sidewalks existing on the date of the election to | ||
adopt the tax that are adjacent to a street being maintained or | ||
repaired using revenue from the tax imposed under this chapter. | ||
SECTION 3. This Act takes effect immediately if it receives | ||
a vote of two-thirds of all the members elected to each house, as | ||
provided by Section 39, Article III, Texas Constitution. If this | ||
Act does not receive the vote necessary for immediate effect, this | ||
Act takes effect September 1, 2011. |