2005-12-12 Regular Meeting and Public Hearing

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"Municipal Streets" Defined -'v1unicipal street means the entire Jidth of right of way designated by a city for vehicular travel. The term does not include a designated state or fed- eral highway or road or a designated county road. [Refer to V.T.CA., Tax Code 9327.001] EXPIRATION AND REAUTHORIZATION OF THE TAX The street maintenance sales tax expires four years after it takes effect unless voters authorize continuance in an election held for that purpose. The election to reauthorize the tax must be held on one of the four uniform elec- tion dates listed above. The ballot proposition language should read as follows: 'The reauthorization of the local sales and use tax in (name of municipality) at the rate of (insert 1/8 of 1 percent or 1/4 of 7 per- cent) to continue providing revenue for maintenance and repair of municipal streets. " The municipality must notify the Comptroller of the scheduled expira- tion or successful continuance before the date the tax is to expire. [Refer to V.T.CA., Tax Code 9327.007] If an election to reauthorize the tax is not held before the tax expires or if votes cast in an election to reauthorize the tax do not favor reauthorization, the municipality may not call an elec- tion on the question of authorizing a new tax under this chapter before the first anniversary of the date on which the tax expired. NEED MORE INFORMATION For more information about the street maintenance sales tax, call the Comp- troller's Local Government Assistance section toll free at 1-800-531-5441/ ext. 3-4679. .~ * Receive tax help via e-mail atlocal.govt@cpa.state.tx.us * For more information, visit our Web site www.window.state.tx.us/lga/ If1-!~:~!i~!n~!in!~at~~! e!fictax, p'ea~fh /1tlfPe!fmZre:e:/ reu. Comptroller of PublicAccount. Publication #96.940 Revised August 2003 For additional copies write: Texas Comptroller of Public Accounts 111 E. 17th Street Austin, Texas 78774-0100. 1-800-252-5555 911 Emergency Service/Equalization Surcharge Automotive Oil Fee Battery Fee Boat and Boat Motor Sales Tax Fireworks Tax Mixed Beverage Tax Off-Road, Heavy-Duty Diesel Equipment Surcharge Oyster Fee Sales and Use Taxes Telecommunications Infrastructure Fund 1-800-862-2260 Cigarette and Tobacco 1-800-252-1381 Bank Franchise Franchise Tax 1-800-252-1382 Manufactured Housing Tax Motor Vehicle Sales Surcharge, Rental and Seller Financed Sales Tax Motor Vehicle Registration Su rcharge 1-800-252-1385 Coin Operated Machine Tax Hotel Occupancy Tax 1-800-252-1386 Certificates of Account Status/Good Standing Officer and Director Information 1-800-252-1387 Insurance Tax 1-800-252-1383 Fuels Tax LG Decals Petroleum Products Delivery Fee School Fund Benefit Fee 1-800-654-3463 Unclaimed Property Name Searches 512/463-3120 (Austin) 1-800-531-5441 Cement Tax Inheritance Tax Local Revenue Miscellaneous Gross Receipts Taxes Oil Well Servicing Tax Sulphur Tax 1-800-252-1384 Coastal Protection Natural Gas Tax Oil Production Tax 1-800-321-2274 Unclaimed Property Claimants 512/936-6255 (Austin) Unclaimed Property Holders 512/936-6246 (Austin) or visit our Web .ite at: <http://www.window.state.tl.us/ Iga/streetmtnc.html> The Texas Comptroller of Public Accounts is an equal opportunity employer and does not discriminate on the ba~s of race, color, religion. sex, national origin, age. or disability in empioyment or in the provi~on of any services, programs oractjvities. In compliance with the Americans with Disabilities Act, this document may be requested in alternative formats by calling the appropriate toll-fret number listed at left, or by calling: (5111463-4600 in Austin (511) 475-0900 (FAX). From a Telecommunications Device for the Deaf (TOO), our hearing impaired tax- payers may call toll free 1-800-148-4099, or they may call via l-800-RELAY-TX.ln Austin, the local TOO number is463-4611. CAROLE KEETON STRAYHORN · Texas Comptroller of Public Accounts -