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<br />TAX CODE
<br />CHAPTER 327. MUNICIPAL SALES AND USE TAX FOR STREET MAINTENANCE
<br />Sec. 327.001. DEFINITION. In this chapter, "municipal
<br />street" means the entire width of a way held by a municipality in
<br />fee or by easement or dedication that has a part open for public
<br />use for vehicular travel. The term does not include a designated
<br />state or federal highway or road or ~ designated county road.
<br />Added by Acts 2001, 77th Leg., ch. 464, Sec. 1, eff. June 11, 2001.
<br />Sec. 327.002. MUNICIPAL SALES AND USE TAX ACT APPLICABLE.
<br />Except to the extent that a provision of this chapter applies,
<br />Chapter 321 applies to the tax authorized by this chapter in the
<br />same manner as that chapter applies to the tax authorized by that
<br />chapter.
<br />Added by Acts 2001, 77th Leg., ch. 464, Sec. 1, eff. June 11, 2001.
<br />Sec. 327.003. TAX AUTHORIZED. (a) A municipality may adopt
<br />the sales and use tax authorized by this chapter at an election
<br />held in the municipality.
<br />(b) A municipality may not adopt a tax under this chapter or
<br />increase the rate of the tax if as a result of the adoption of the
<br />tax or the increase in the rate of the tax the combined rate of all
<br />sales and use taxes imposed by the municipality and other political
<br />subdivisions of this state having territory in the municipality
<br />would exceed two percent at any location in the municipality.
<br />(c) If the voters of a municipality approve the adoption of
<br />the tax or the increase in the rate of the tax at an election held
<br />on the same election date on which another political subdivision
<br />adopts a sales and use tax or approves the increase in the rate of
<br />its sales and use tax and as a result the combined rate of all
<br />sales and use taxes imposed by the municipality and other political
<br />subdivisions of this state having territory in the municipality
<br />would exceed two percent at any location in the municipality, the
<br />election to adopt a sales and use tax under this chapter has no
<br />effect.
<br />Added by Acts 2001, 77th Leg., ch. 464, Sec. 1, eff. June 11, 2001.
<br />Amended by Acts 2003, 78th Leg., ch. 403, Sec. 1, eff. June 20,
<br />2003.
<br />Sec. 327.004. TAX RATE. The tax authorized by this chapter
<br />may be imposed at the rate of one-eighth of one percent or one-
<br />fourth of one percent.
<br />Added by Acts 2001, 77th Leg., ch. 464, Sec. 1, eff. June 11, 2001.
<br />Amended by Acts 2003, 78th Leg., ch. 403, Sec. 2, eff. June 20,
<br />2003.
<br />Sec. 327. 005 . SALES AND USE TAX EFFECTIVE DATE. (a) The
<br />adoption of the tax or the change in the rate of the tax takes
<br />effect on the first day of the first calendar quarter occurring
<br />after the expiration of the first complete calendar quarter
<br />occurring after the date on Which the comptroller receives notice
<br />of the results of the election.
<br />(b) If the comptroller determines that an effective date
<br />provided by Subsection (a) will occur before the comptroller can
<br />reasonably take the action required to begin collecting the tax,
<br />the effective date may be extended by the comptroller until the
<br />first day of the next succeeding calendar quarter.
<br />Added by Acts 2001, 77th Leg., ch. 464, Sec. 1, eff. June 11, 2001.
<br />Amended by Acts 2003, 78th Leg., ch. 403, Sec. 3, eff. June 20,
<br />2003.
<br />Sec. 327.006. ELECTION PROCEDURE. (a) An election to adopt
<br />the tax authorized by this chapter is called by the adoption of an
<br />ordinance b~ the governing body of the municipality.
<br />(b) At an election to adopt the tax, the ballot shall be
<br />prepared to permit voting for or against the proposition: "The
<br />adoption of a local sales and use tax in (name of municipality) at
<br />the rate of (insert one-eighth of one percent or one-fourth of one
<br />percent) to provide revenue for maintenance and repair of municipal
<br />streets."
<br />Added by Acts 2001, 77th Leg., ch. 464, Sec. 1, eff. June 11, 2001.
<br />Amended by Acts 2003, 78th Leg., ch. 403, Sec. 4, eff. June 20,
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