Relating to the municipal sales and use tax for street maintenance.

SB 1277 amends Texas Tax Code provisions governing municipal sales and use taxes used for street maintenance, establishing different expiration timelines based on specific municipal characteristics. The bill sets expiration dates at 4 years for most cities, 8 years for cities with interstate highways (population ≥150,000 and 66% voter approval), and 10 years for cities meeting other specific criteria like airport proximity or a narrow population range (11,450-11,550). It requires reauthorization elections to extend these taxes, with ballots specifying the tax rate and expiration date. The bill directly affects municipalities that currently impose such taxes, determining when their street maintenance funding must be renewed through voter approval. This is a procedural change to tax expiration rules, not a new tax or funding mechanism.