Bill Text: TX HB2972 | 2011-2012 | 82nd Legislature | Enrolled
Bill Title: Relating to the municipal sales and use tax for street maintenance.
Spectrum: Partisan Bill (Republican 2-0)
Status: (Vetoed) 2011-06-17 - Vetoed by the Governor [HB2972 Detail]
Download: Texas-2011-HB2972-Enrolled.html
H.B. No. 2972 |
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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) and (b) 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 after: | ||
(A) the fourth anniversary of the date the tax | ||
was last reauthorized under Subsection (b); or | ||
(B) the eighth anniversary of the date the tax | ||
was last reauthorized under Subsection (b-1)[ |
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(b) An election to reauthorize the tax for a period of four | ||
years 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 fourth anniversary of the date the tax takes | ||
effect unless the imposition of the tax is reauthorized." | ||
(b-1) This subsection applies only to a municipality in | ||
which 66 percent or more of the voters voting in each of the last two | ||
consecutive elections concerning the adoption or reauthorization | ||
of the tax authorized by this chapter favored adoption or | ||
reauthorization and in which the tax has not expired as provided by | ||
Subsection (a) since the first of those two consecutive elections. | ||
A municipality to which this subsection applies may call an | ||
election to reauthorize the tax for a period of eight years instead | ||
of four years. The election 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 eighth | ||
anniversary of the date the tax takes effect unless the imposition | ||
of the tax is reauthorized." | ||
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 | ||
municipal streets or sidewalks existing on the date of the election | ||
to adopt the tax. | ||
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. | ||
______________________________ | ______________________________ | |
President of the Senate | Speaker of the House | |
I certify that H.B. No. 2972 was passed by the House on May 5, | ||
2011, by the following vote: Yeas 141, Nays 5, 1 present, not | ||
voting. | ||
______________________________ | ||
Chief Clerk of the House | ||
I certify that H.B. No. 2972 was passed by the Senate on May | ||
25, 2011, by the following vote: Yeas 31, Nays 0. | ||
______________________________ | ||
Secretary of the Senate | ||
APPROVED: _____________________ | ||
Date | ||
_____________________ | ||
Governor |