SB1277 amends the expiration dates for municipal sales and use taxes designated for street maintenance in Texas.
SB1277 modifies the Texas Tax Code to change the expiration dates for municipal sales and use taxes intended for street maintenance. The bill sets specific expiration dates based on the municipality's population and other criteria, such as whether the municipality is intersected by two interstate highways or includes a portion of an international airport. The tax can be reauthorized through a voter election, with new ballot language requirements for elections held after the bill's effective date.
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- Overview
- Core Provisions
- Implementation
- Impact
- Legal Framework
- Critical Issues
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