Texas SB178 amends the Tax Code to specify ballot language for municipal sales and use tax elections and restricts tax revenue use to street.

Texas SB178 amends the Tax Code to revise ballot language for elections on municipal sales and use taxes. Specifically, it mandates that ballots for adopting, increasing, or reauthorizing the tax must include clear propositions about the tax's purpose for street maintenance and repair. Additionally, it restricts the use of tax revenue to maintaining, repairing, and reconstructing municipal streets or sidewalks existing on the date of the election to adopt the tax. The changes apply to elections ordered after the bill's effective date, while earlier elections follow existing laws.

Texas SB178 amends the Tax Code to specify ballot language for municipal sales and use tax elections and restricts tax revenue use to street.

Texas SB178 amends the Tax Code to revise ballot language for elections on municipal sales and use taxes. Specifically, it mandates that ballots for adopting, increasing, or reauthorizing the tax must include clear propositions about the tax's purpose for street maintenance and repair. Additionally, it restricts the use of tax revenue to maintaining, repairing, and reconstructing municipal streets or sidewalks existing on the date of the election to adopt the tax. The changes apply to elections ordered after the bill's effective date, while earlier elections follow existing laws.