Bill Text: TX SB475 | 2013-2014 | 83rd Legislature | Enrolled
Bill Title: Relating to the expiration of the municipal sales and use tax for street maintenance in certain municipalities.
Sponsorship: Partisan Bill (Democrat 2)
Status: (Passed) 2013-06-14 - Effective immediately [SB475 Detail]
Download: Texas-2013-SB475-Enrolled.html
| S.B. No. 475 | ||
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| relating to the expiration of the municipal sales and use tax for | ||
| street maintenance in certain municipalities. | ||
| BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: | ||
| SECTION 1. Subsections (a) and (b), Section 327.007, Tax | ||
| Code, are amended 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; [ |
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| (2) the first day of the first calendar quarter | ||
| occurring after the fourth 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; 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 10th | ||
| 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). | ||
| (b) An election to reauthorize the tax 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 | ||
| (insert fourth or 10th) anniversary of the date of this election | ||
| unless the imposition of the tax is reauthorized." | ||
| 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, 2013. | ||
| ______________________________ | ______________________________ | |
| President of the Senate | Speaker of the House | |
| I hereby certify that S.B. No. 475 passed the Senate on | ||
| April 25, 2013, by the following vote: Yeas 24, Nays 4. | ||
| ______________________________ | ||
| Secretary of the Senate | ||
| I hereby certify that S.B. No. 475 passed the House on | ||
| May 22, 2013, by the following vote: Yeas 144, Nays 4, two | ||
| present not voting. | ||
| ______________________________ | ||
| Chief Clerk of the House | ||
| Approved: | ||
| ______________________________ | ||
| Date | ||
| ______________________________ | ||
| Governor | ||
