Texas 2013 - 83rd Regular

Texas House Bill HB3872 Compare Versions

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1	1	83R6076 SLB-F
2	2	By: Morrison H.B. No. 3872
3	3
4	4
5	5	A BILL TO BE ENTITLED
6	6	AN ACT
7	7	relating to the name and powers and duties of the Port O'Connor
8	8	Municipal Utility District; providing authority to impose a sales
9	9	and use tax.
10	10	BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
11	11	SECTION 1. Section 1, Chapter 693, Acts of the 65th
12	12	Legislature, Regular Session, 1977, is amended to read as follows:
13	13	Section 1. Pursuant to the provisions of Article XVI,
14	14	Section 59, of the Texas Constitution, a conservation and
15	15	reclamation district is created and established in Calhoun County,
16	16	Texas, to be known as the Port O'Connor Improvement [Municipal
17	17	Utility] District, which shall be a governmental agency and a body
18	18	politic and corporate subject to the confirmation election provided
19	19	for in Section 6 of this Act. The creation and establishment of the
20	20	district is declared to be essential to the accomplishment of the
21	21	purposes of Article XVI, Section 59, of the Texas Constitution.
22	22	SECTION 2. Chapter 693, Acts of the 65th Legislature,
23	23	Regular Session, 1977, is amended by adding Sections 1A, 11, 12, 13,
24	24	14, and 15 to read as follows:
25	25	Sec. 1A. In this Act:
26	26	(1) "Board" means the district's board of directors.
27	27	(2) "District" means the Port O'Connor Improvement
28	28	District.
29	29	Sec. 11. APPLICABILITY OF CERTAIN TAX CODE PROVISIONS. (a)
30	30	Chapter 321, Tax Code, governs the imposition, computation,
31	31	administration, enforcement, and collection of the sales and use
32	32	tax authorized by Sections 12-15 of this Act except to the extent
33	33	Chapter 321, Tax Code, is inconsistent with those sections.
34	34	(b) A reference in Chapter 321, Tax Code, to a municipality
35	35	or the governing body of a municipality is a reference to the
36	36	district or the board, respectively.
37	37	Sec. 12. ELECTION; ADOPTION OF TAX. (a) The district may
38	38	adopt a sales and use tax if authorized by a majority of the voters
39	39	of the district voting at an election held for that purpose.
40	40	(b) The board by order may call an election to authorize the
41	41	adoption of the sales and use tax. The election may be held on any
42	42	uniform election date and in conjunction with any other district
43	43	election.
44	44	(c) The district shall provide notice and hold the election
45	45	in the manner provided by Subchapter D, Chapter 49, Water Code.
46	46	(d) The ballot shall be printed to provide for voting for or
47	47	against the proposition: "Authorization of a sales and use tax in
48	48	the Port O'Connor Improvement District at a rate not to exceed ____
49	49	percent" (insert rate of one or more increments of one-eighth of one
50	50	percent).
51	51	Sec. 13. SALES AND USE TAX RATE. (a) After the date the
52	52	results are declared of an election held under Section 12 of this
53	53	Act at which the voters approved imposition of the tax authorized by
54	54	that section, the board shall determine and adopt by resolution or
55	55	order the initial rate of the tax, which must be in one or more
56	56	increments of one-eighth of one percent.
57	57	(b) After the election held under Section 12 of this Act,
58	58	the board may increase or decrease the rate of the tax by one or more
59	59	increments of one-eighth of one percent.
60	60	(c) The initial rate of the tax or any rate resulting from
61	61	subsequent increases or decreases may not exceed the lesser of:
62	62	(1) the maximum rate authorized by the district voters
63	63	at the election held under Section 12 of this Act; or
64	64	(2) a rate that, when added to the rates of all sales
65	65	and use taxes imposed by other political subdivisions with
66	66	territory in the district, would result in the maximum combined
67	67	rate prescribed by Section 321.101(f), Tax Code, at any location in
68	68	the district.
69	69	(d) In determining whether the combined sales and use tax
70	70	rate under Subsection (c)(2) of this section would exceed the
71	71	maximum combined rate prescribed by Section 321.101(f), Tax Code,
72	72	at any location in the district, the board shall include:
73	73	(1) any sales and use tax imposed by a political
74	74	subdivision whose territory overlaps all or part of the district;
75	75	(2) any sales and use tax to be imposed by Calhoun
76	76	County as a result of an election held on the same date as the
77	77	election held under Section 12 of this Act; and
78	78	(3) any increase to an existing sales and use tax
79	79	imposed by Calhoun County as a result of an election held on the
80	80	same date as the election held under Section 12 of this Act.
81	81	(e) The board shall notify the comptroller of any changes
82	82	made to the tax rate in the same manner the municipal secretary
83	83	provides notice to the comptroller under Section 321.405(b), Tax
84	84	Code.
85	85	Sec. 14. USE OF REVENUE. Revenue from the sales and use tax
86	86	imposed under Section 13 of this Act is for the use and benefit of
87	87	the district and may be used for any district purpose. The district
88	88	may pledge all or part of the revenue to the payment of bonds,
89	89	notes, or other obligations, and that pledge of revenue may be in
90	90	combination with other revenue, including tax revenue, available to
91	91	the district.
92	92	Sec. 15. ABOLITION OR DECREASE OF TAX. (a) Except as
93	93	provided by Subsection (b) of this section, the board may abolish or
94	94	decrease the tax imposed under Section 13 of this Act without an
95	95	election.
96	96	(b) The board may not abolish or decrease the tax imposed
97	97	under Section 13 of this Act if the district has outstanding debt
98	98	secured by the tax and repayment of the debt would be impaired by
99	99	the abolition or decrease of the tax.
100	100	(c) If the board abolishes or decreases the tax, the board
101	101	shall notify the comptroller of that action in the same manner the
102	102	municipal secretary provides notice to the comptroller under
103	103	Section 321.405(b), Tax Code.
104	104	(d) If the board abolishes the tax or decreases the tax rate
105	105	to zero, a new election to authorize a sales and use tax must be held
106	106	under Section 12 of this Act before the district may subsequently
107	107	impose the tax.
108	108	SECTION 3. The Port O'Connor Improvement District retains
109	109	all rights, powers, privileges, authorities, duties, and functions
110	110	that it had before the effective date of this Act.
111	111	SECTION 4. (a) The legislature validates and confirms all
112	112	governmental acts and proceedings of the Port O'Connor Improvement
113	113	District that were taken before the effective date of this Act.
114	114	(b) This section does not apply to any matter that on the
115	115	effective date of this Act:
116	116	(1) is involved in litigation if the litigation
117	117	ultimately results in the matter being held invalid by a final court
118	118	judgment; or
119	119	(2) has been held invalid by a final court judgment.
120	120	SECTION 5. (a) The legal notice of the intention to
121	121	introduce this Act, setting forth the general substance of this
122	122	Act, has been published as provided by law, and the notice and a
123	123	copy of this Act have been furnished to all persons, agencies,
124	124	officials, or entities to which they are required to be furnished
125	125	under Section 59, Article XVI, Texas Constitution, and Chapter 313,
126	126	Government Code.
127	127	(b) The governor, one of the required recipients, has
128	128	submitted the notice and Act to the Texas Commission on
129	129	Environmental Quality.
130	130	(c) The Texas Commission on Environmental Quality has filed
131	131	its recommendations relating to this Act with the governor, the
132	132	lieutenant governor, and the speaker of the house of
133	133	representatives within the required time.
134	134	(d) All requirements of the constitution and laws of this
135	135	state and the rules and procedures of the legislature with respect
136	136	to the notice, introduction, and passage of this Act are fulfilled
137	137	and accomplished.
138	138	SECTION 6. This Act takes effect immediately if it receives
139	139	a vote of two-thirds of all the members elected to each house, as
140	140	provided by Section 39, Article III, Texas Constitution. If this
141	141	Act does not receive the vote necessary for immediate effect, this
142	142	Act takes effect September 1, 2013.