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AN ACT
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relating to the municipal sales and use tax for street maintenance. |
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BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
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SECTION 1. Sections 327.007(a) and (b), Tax Code, are |
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amended to read as follows: |
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(a) Unless imposition of the sales and use tax authorized by |
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this chapter is reauthorized as provided by this section, the tax |
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expires on: |
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(1) the fourth anniversary of the date the tax |
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originally took effect under Section 327.005; |
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(2) the first day of the first calendar quarter |
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occurring after the fourth anniversary of the date the tax was last |
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reauthorized under this section if, at that election, the voters |
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approved the imposition of the tax for a period that expires on that |
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anniversary; [or] |
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(2-a) if the tax is imposed in a municipality that is |
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intersected by two interstate highways, that has a population of |
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150,000 or more, and in which at least 66 percent of the voters |
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voting in each of the last two consecutive elections concerning the |
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adoption or reauthorization of the tax favored adoption or |
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reauthorization, and that tax has not expired as provided by |
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Subdivision (1) or (2) since the first of those two consecutive |
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elections, the last day of the first calendar quarter occurring |
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after the eighth anniversary of the date the tax was last |
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reauthorized under this section if, at that election, the voters |
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approved the imposition of the tax for a period that expires on that |
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anniversary instead of the period described by Subdivision (2); or |
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(3) if the tax is imposed in a general-law |
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municipality with a population of 10,000 or more surrounded |
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entirely by a municipality with a population of 1.3 million or more, |
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the last day of the first calendar quarter occurring after the 10th |
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anniversary of the date the tax was last reauthorized under this |
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section if, at that election, the voters approved the imposition of |
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the tax for a period that expires on that anniversary instead of the |
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period described by Subdivision (2). |
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(b) An election to reauthorize the tax is called and held in |
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the same manner as an election to adopt the tax under Section |
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327.006, except the ballot proposition shall be prepared to permit |
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voting for or against the proposition: "The reauthorization of the |
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local sales and use tax in (name of municipality) at the rate of |
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(insert appropriate rate) to continue providing revenue for |
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maintenance and repair of municipal streets. The tax expires on the |
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(insert fourth, eighth, or 10th) anniversary of the date of this |
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election unless the imposition of the tax is reauthorized." |
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SECTION 2. Section 327.008, Tax Code, is amended to read as |
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follows: |
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Sec. 327.008. USE OF TAX REVENUE. Revenue from the tax |
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imposed under this chapter may be used only to maintain and repair |
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municipal streets or sidewalks existing on the date of the election |
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to adopt the tax. |
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SECTION 3. This Act takes effect immediately if it receives |
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a vote of two-thirds of all the members elected to each house, as |
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provided by Section 39, Article III, Texas Constitution. If this |
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Act does not receive the vote necessary for immediate effect, this |
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Act takes effect September 1, 2015. |
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______________________________ |
______________________________ |
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President of the Senate |
Speaker of the House |
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I certify that H.B. No. 2853 was passed by the House on May 5, |
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2015, by the following vote: Yeas 145, Nays 0, 2 present, not |
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voting. |
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______________________________ |
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Chief Clerk of the House |
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I certify that H.B. No. 2853 was passed by the Senate on May |
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20, 2015, by the following vote: Yeas 30, Nays 1. |
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______________________________ |
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Secretary of the Senate |
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APPROVED: _____________________ |
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Date |
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_____________________ |
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Governor |