Bill > SB1277

This bill modifies the Texas Tax Code regarding municipal sales and use taxes for street maintenance, specifically expanding the tax reauthorization periods for certain municipalities. The bill introduces a new provision allowing municipalities with a population under 50,000 that include a portion of an international airport and are located in two specific counties to extend their sales and use tax reauthorization to 10 years, instead of the standard 4-year period. Additionally, the bill broadens the definition of how tax revenue can be used, now permitting funds to be used not only for maintaining and repairing municipal streets and sidewalks, but also for maintaining water, wastewater, and stormwater systems located within municipal street rights-of-way. The bill also updates the ballot language for tax reauthorization elections to more precisely describe the expiration date. The changes will apply to elections ordered on or after the bill's effective date, which will be immediate if it receives a two-thirds vote in the Texas Legislature, or September 1, 2025, if it does not receive the necessary immediate-effect votes.

Budget and Finance, Government Affairs

https://capitol.texas.gov/BillLookup/History.aspx?LegSess=89R&Bill=SB1277