and section 321.101(b) of the Tax Code, efktive October 1, 1993, for an overall one centsalestax3 ThecitywouldholdMelectionto~optasaesMdusetaxundaeachof these provisions on the same day.4 You ask ifthe city is authorized to do so. Section 4A and section 4B separately authorize an 'eligible city" to adopt a sales and use tax. Assumingthatacityiseligibleunderbothprovisions,weseenothingin~~e5190.6that would suggest that the city may not simultaneouslyadopt sales and use taxes under both section 4A and section 4B.
You point out that subsection (f) of section 4B provides that "[u@r the e@ctiw ~eoIthPtmceSinpavdunda~~on,theadoptionofasalesandusetaxorthe
p. 1145 Honorable Tom Craddick - Page 3 (DM-218)
Ina~~question,youaJ;whethaaproposaltoadoptasalesaadusetra mder section 4B of article 5190.6, on the one hand, and a combmed sales and use tax undersection4Aoftbatarticleandsection321.10l(b)oftheTaxCode,ontheother,may appedronaballotasasingleballotproposit.ion. Section4A(p)attthbsacitytoimpose asalesandusetPruadathat~~aadtoimpo~eanrdditionalsalesMd~taxunder section 321.101(b) of the Tax Code "at tbe same time and on the same ballot." See aku V.T.C.S. art. 5190.6, 84A(e). It is clear fkom the ballot hnguage set forth in section 4A@)~thetwo~~~ontbeballotinthesameproposition. Section 4A(p) provides in perhent part:
The city must follow, in relation to tbe imposition. . . of the additional sales and use tax imposed under Section 321.101@), Tax code,theproozduresofthatchapter,exepttllatinaneleuionto impose...thetaxunderthisrection~theldditional~~~~ taxthebpllotsMIbeprintedtoprovideforvotiagfororclgainsttbe proposition: "Theadoptionofasalesandusetaxwithinthecityfor tbepromotionanddevelopmattofnewaudexpandedbushess extterprisesat the rate of. . . and the adoption of au additional sales md~~withinthccity~therateOf...tokusedtonduce.the propatytiSXnte"....
The foregoing provision sets forth the language which must be used in a ballot proposition on the adoption of a combined sales and use tax under section 4A and section 321.101@). It does not authorize the city to include any other language in the ballot proposition. The&ore, we conclude that the city is not authorized to join a proposal to adopt a combmed sales and use tax under section 4A and section 321.101(b) and a proposal to adopt a sales and use tax under section 4B on the ballot as a single ballot proposition. See Wtight v. Bomd of T-es of Tar~m h&p. Sch. Da.., 520 S.W.2d 787, 792 (Tex. Cii. App.-Tyler 1975, writ dism'd w.o.j.) ("When a statute which authoriws a special election for the imposition of a tax prescribes the form in which the question shall be submitted to the popular vote, the statute shall be strictly complied With.")
p. 1146 Honorable Tom Craddick - Page 4 (DM-2 18)
You~rsk~meliSiblecitymryrdoptaralesradusetaxrtantelssr than one-half of one percent under section 4B, article 5190.6. S§ion (e) of section 4Bprovides~"[i]f~~~~city~opssth~atmbimposedoatherecciptsfiom tbesrle~rrtailof~~~~withinthedigiblecityitanteequJtooaahalfofone " Section 4A of article 5190.6 and section 321.101(b) of the Tax Code ~~.adoptiollofasslesturta*squdu,Dawiehtboabfounbthraeeigtnqor one-half of one percat. See V.T.C.S. att. 5190.6, #4A(d), (m), (p); Tax Code &j321.lOl(b). 321.103(b). Prior to 1991, both section 4A and section 321.101(b) providedonlyforaone-halfofonepercenttaxrate. lal99l,ho~mr,tbeSeventy- ~~r~unmdcdthere~torllowfor~~undaonahrlfofoae paccnt. Acts 1991,72d Leg., ch 184, 00 1,4. Siicantly, the legkture has not - amended section 4B to provide for tax rites under one-half of one percent. Accwdu& weconclude~~on4Bdossnotruthoriteandisible~toldopta saksand&taxataratelessthanoabhaifofoneparcent.
Pii,youaskwhethermembersofac@%municipaladvisoryboardsarecity officers for pwposes of article 5190.6, section 4B(c). Subsection (c) proides that the boanlofawrpontionestablisheduad~section4Bcon&sofswendktors,andthat "[alt least four dkctors must be pemons who are manbers of the gowning bodyofthe eligiile city, and the tEtMkgthnedifWtO~rhallbepWSOltSWhOUeWtemplOyees, offi- ormembuaofthe gover&gbodyoftheeligiilecity." Youatatethatyou uadarturdthatmanycitiesiaclude~boardmanbasap"offi~"for~o~ purposesintheircitycharter!3andcod es. Thefactthatanadvisotyboardmemberis de6nedasacityofficcrinacitycodeorchmter,however, doesnotwcwwilymekehim or her an offica fbr purposes of state law