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
 
 
A BILL TO BE ENTITLED
 
AN ACT
  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) [under this
  section] if, at that election, the voters approved the imposition
  of the tax for a period that expires on that anniversary;
               [(2-a)  if the tax is imposed in a municipality that is
  intersected by two interstate highways, that has a population of
  150,000 or more, and in which at least 66 percent of the voters
  voting in each of the last two consecutive elections concerning the
  adoption or reauthorization of the tax favored adoption or
  reauthorization, and that tax has not expired as provided by
  Subdivision (1) or (2) since the first of those two consecutive
  elections, the last day of the first calendar quarter occurring
  after the eighth anniversary of the date the tax was last
  reauthorized under this section if, at that election, the voters
  approved the imposition of the tax for a period that expires on that
  anniversary instead of the period described by Subdivision (2);] or
               (3)  [if the tax is imposed in a general-law
  municipality with a population of 10,000 or more surrounded
  entirely by a municipality with a population of 1.3 million or
  more,] the last day of the first calendar quarter occurring after
  the 8th or 10th anniversary of the date the tax was last
  reauthorized at an election under Subsection (b-1) [under this
  section] if, at that election, the voters approved the imposition
  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 [(insert fourth, eighth, or 10th)]
  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 [streets or sidewalks
  existing on the date of the election to adopt the tax].
         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.
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