Bill Text: TX SB612 | 2023-2024 | 88th Legislature | Engrossed
Bill Title: Relating to the municipal sales and use tax for street maintenance.
Spectrum: Bipartisan Bill
Status: (Engrossed - Dead) 2023-04-14 - Referred to Ways & Means [SB612 Detail]
Download: Texas-2023-SB612-Engrossed.html
By: Johnson, Parker | S.B. No. 612 |
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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; | ||
(2) the first day of the first calendar quarter | ||
occurring after the fourth anniversary of the date the tax was last | ||
reauthorized at an election under Subsection (b) [ |
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of the tax for a period that expires on that anniversary; | ||
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(3) [ |
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the 8th or 10th anniversary of the date the tax was last | ||
reauthorized at an election under Subsection (b-1) [ |
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of the tax for a period that expires on that anniversary instead of | ||
the period described by Subdivision (2). | ||
(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 first day of the first calendar quarter | ||
occurring after the fourth [ |
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anniversary of the date of this election unless the imposition of | ||
the tax is reauthorized." | ||
(b-1) This subsection applies only to a municipality in | ||
which a majority 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 of the tax 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 8 or 10 years | ||
instead of 4 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 last day of the | ||
first calendar quarter occurring after the (insert 8th or 10th | ||
anniversary, as applicable) of the date of this election 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 a | ||
municipal: | ||
(1) street or sidewalk; or | ||
(2) water, wastewater, or stormwater system located in | ||
the width of a way of a municipal street [ |
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SECTION 3. (a) The change in law made by this Act to Section | ||
327.007(a), Tax Code, applies only to the expiration of a sales and | ||
use tax under Chapter 327, Tax Code, that is adopted or reauthorized | ||
on or after the effective date of this Act. The expiration of a | ||
sales and use tax that was adopted or last reauthorized before the | ||
effective date of this Act is governed by the law in effect | ||
immediately before the effective date of this Act, and the former | ||
law is continued in effect for that purpose. | ||
(b) Section 327.007(b), Tax Code, as amended by this Act, | ||
and Section 327.007(b-1), Tax Code, as added by this Act, apply only | ||
to ballot language for an election ordered on or after the effective | ||
date of this Act. Ballot language for an election ordered before the | ||
effective date of this Act is governed by the law in effect on the | ||
date the election was ordered. | ||
SECTION 4. 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, 2023. |