Bill Text: TX HB3255 | 2019-2020 | 86th Legislature | Introduced


Bill Title: Relating to a county sales and use tax in certain counties for transportation improvement projects; authorizing the imposition of a tax.

Spectrum: Partisan Bill (Democrat 1-0)

Status: (Introduced - Dead) 2019-03-13 - Referred to Ways & Means [HB3255 Detail]

Download: Texas-2019-HB3255-Introduced.html
  86R8477 CJC-D
 
  By: Rodriguez H.B. No. 3255
 
 
 
A BILL TO BE ENTITLED
 
AN ACT
  relating to a county sales and use tax in certain counties for
  transportation improvement projects; authorizing the imposition of
  a tax.
         BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
         SECTION 1.  Subtitle C, Title 3, Tax Code, is amended by
  adding Chapter 329 to read as follows:
  CHAPTER 329. COUNTY SALES AND USE TAX FOR TRANSPORTATION
  IMPROVEMENT PROJECTS
  SUBCHAPTER A.  GENERAL PROVISIONS
         Sec. 329.0001.  DEFINITIONS. In this chapter:
               (1)  "Advanced rapid transit" means high-capacity
  transit provided wholly or partly in dedicated lanes with stations,
  off-vehicle fare collection, and branded vehicles connected using
  vehicle-to-vehicle or other technology controlled by an in-vehicle
  or remote driver or autonomous technology.
               (2)  "Transit system" has the meaning assigned by
  Section 370.003, Transportation Code.
               (3)  "Transportation improvement project" means a
  capital improvement or set of related capital improvements in a
  geographic area, including purchase, construction, maintenance,
  and operation of the improvements, designed to relieve traffic
  congestion, increase mobility and the movement of traffic or
  individuals, expand transportation capacity, or promote traffic or
  pedestrian safety.  The term includes:
                     (A)  advanced rapid transit systems and related
  infrastructure;
                     (B)  transit systems and related infrastructure;
                     (C)  local and regional transit services systems;
                     (D)  maintenance facilities;
                     (E)  transit vehicles;
                     (F)  streets, roadways, highways, and additional
  roadway or highway lanes, such as turning lanes and managed or high
  occupancy vehicle lanes; and
                     (G)  bridges, tunnels, interchanges, overpasses,
  underpasses, service roads, ramps, entrance plazas, and parking
  areas or structures.
         Sec. 329.0002.  COUNTY SALES AND USE TAX ACT APPLICABLE.  (a)
  Except to the extent that a provision of this chapter applies,
  Chapter 323 applies to the tax authorized by this chapter in the
  same manner as that chapter applies to the tax authorized by that
  chapter.
         (b)  Section 323.101 does not apply to this chapter.
         Sec. 329.0003.  APPLICABILITY. This chapter applies only to
  a county that has a population of one million or more.
         Sec. 329.0004.  EFFECT ON COMBINED LOCAL TAX RATE. The rate
  of a local sales and use tax imposed under this chapter may not be
  considered for purposes of determining the combined local tax rate
  in any area.
  SUBCHAPTER B.  IMPOSITION OF TAX
         Sec. 329.0021.  TAX AUTHORIZED.  A county may adopt the sales
  and use tax authorized by this chapter at an election held in the
  county.
         Sec. 329.0022.  TAX RATE.  The tax authorized by this chapter
  may be imposed at the rate of one-eighth, one-fourth,
  three-eighths, one-half, five-eighths, three-fourths, or
  seven-eighths of one percent or one percent.
         Sec. 329.0023.  SALES AND USE TAX EFFECTIVE DATE.  (a)  The
  tax authorized by this chapter takes effect on the first day of the
  first calendar quarter occurring after the expiration of the first
  complete calendar quarter occurring after the date on which the
  comptroller receives a notice of the results of the election.
         (b)  If the comptroller determines that an effective date
  provided by Subsection (a) will occur before the comptroller can
  reasonably take the action required to begin collecting the tax,
  the effective date may be extended by the comptroller until the
  first day of the next succeeding calendar quarter.
  SUBCHAPTER C.  TAX ELECTION PROCEDURES
         Sec. 329.0051.  ELECTION PROCEDURE.  (a)  An election to
  adopt the tax authorized by this chapter is called by the adoption
  of an order by the commissioners court of the county.  The
  commissioners court shall call an election if a number of qualified
  voters of the county equal to at least 10 percent of the total
  number of votes cast in the county for all candidates for governor
  in the most recent gubernatorial general election petitions the
  commissioners court to call the election.
         (b)  An election called under this section must be held on
  the uniform election date in November.
         Sec. 329.0052.  SUBSEQUENT ELECTIONS.  (a)  This section
  applies only to a county in which the majority of voters did not
  approve the imposition of a county sales and use tax at an election
  held under Section 329.0051.
         (b)  The commissioners court by order may call a subsequent
  election to impose the sales and use tax authorized under this
  chapter using the procedures described by this chapter.
         (c)  The commissioners court of a county may not call a
  subsequent election under this section before the second
  anniversary of a previously held election.
         Sec. 329.0053.  BALLOT LANGUAGE.  The ballot at an election
  held under this chapter must be prepared to permit voting for or
  against the proposition: "The adoption of a local sales and use tax
  in (insert name of county) at the rate of (insert appropriate rate)
  to provide revenue for the following types of transportation
  improvement projects: (insert a general description of each type of
  transportation improvement project for which local sales and use
  tax revenue will be used)."
         Sec. 329.0054.  EXPIRATION OF TAX; REAUTHORIZATION.  (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 30th anniversary of the date the tax
  originally took effect under Section 329.0023; or
               (2)  the first day of the first calendar quarter
  occurring after the 30th 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
  329.0051, 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 county) at the rate of (insert
  appropriate rate) to provide revenue for the following types of
  transportation improvement projects: (insert a general description
  of each type of transportation improvement project for which the
  reauthorized local sales and use tax will be used)."  An election to
  reauthorize the tax may not be called before the period beginning
  four years before the date on which the tax expires as provided by
  Subsection (a)(1).
         (c)  If an election to reauthorize the tax is not held before
  the tax expires as provided by Subsection (a), or if a majority of
  the votes cast in an election to reauthorize the tax do not favor
  reauthorization, the county may not call an election on the
  question of authorizing a new tax under this chapter before the
  second anniversary of the date on which the tax expired.
         (d)  Not later than the 10th day after the date the county
  determines that the tax will expire as provided by Subsection (a),
  the county shall notify the comptroller of the scheduled
  expiration. The comptroller may delay the scheduled expiration date
  if the comptroller notifies the county that more time is required.
  The comptroller must provide a new expiration date that is not
  later than the last day of the first calendar quarter occurring
  after the notification to the comptroller.
  SUBCHAPTER D. USE OF TAX REVENUE
         Sec. 329.0071.  USE OF TAX REVENUE. Revenue from the tax
  imposed under this chapter may be used only to provide funding for
  transportation improvement projects in the county, provided that
  not more than 25 percent of the revenue may be used for a project
  described by Sections 329.0001(3)(F) and (G).
         SECTION 2.  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, 2019.
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