Texas 2017 - 85th Regular

Texas Senate Bill SB625 Compare Versions

Version 1 (Old)

Version 2 (New)

Old	New		Differences
1		-	By: Kolkhorst S.B. No. 625
2		-	(Stephenson)
	1	+	S.B. No. 625
3	2
4	3
5		-	A BILL TO BE ENTITLED
6	4		AN ACT
7	5		relating to public access to financial and tax rate information of
8	6		certain special purpose districts; imposing a civil penalty.
9	7		BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
10	8		SECTION 1. Subchapter B, Chapter 403, Government Code, is
11	9		amended by adding Sections 403.0241 and 403.0242 to read as
12	10		follows:
13	11		Sec. 403.0241. SPECIAL PURPOSE DISTRICT PUBLIC INFORMATION
14	12		DATABASE. (a) In this section:
15	13		(1) "Special purpose district" means a political
16	14		subdivision of this state with geographic boundaries that define
17	15		the subdivision's territorial jurisdiction. The term does not
18	16		include a municipality, county, junior college district,
19	17		independent school district, or political subdivision with
20	18		statewide jurisdiction.
21	19		(2) "Tax year" has the meaning assigned by Section
22	20		1.04, Tax Code.
23	21		(b) The comptroller shall create and make accessible on the
24	22		Internet a database, to be known as the Special Purpose District
25	23		Public Information Database, that contains information regarding
26	24		all special purpose districts of this state that:
27	25		(1) are authorized by the state by a general or special
28	26		law to impose an ad valorem tax or a sales and use tax, to impose an
29	27		assessment, or to charge a fee; and
30	28		(2) during the most recent fiscal year:
31	29		(A) had bonds outstanding;
32	30		(B) had gross receipts from operations, loans,
33	31		taxes, or contributions in excess of $250,000; or
34	32		(C) had cash and temporary investments in excess
35	33		of $250,000.
36	34		(c) For each special purpose district described by
37	35		Subsection (b), the database must include:
38	36		(1) the name of the special purpose district;
39	37		(2) the name of each board member of the special
40	38		purpose district;
41	39		(3) contact information for the main office of the
42	40		special purpose district, including the physical address, the
43	41		mailing address, and the main telephone number;
44	42		(4) if the special purpose district employs a person
45	43		as a general manager or executive director, or in another position
46	44		to perform duties or functions comparable to those of a general
47	45		manager or executive director, the name of the employee;
48	46		(5) if the special purpose district contracts with a
49	47		utility operator, contact information for a person representing the
50	48		utility operator, including a mailing address and a telephone
51	49		number;
52	50		(6) if the special purpose district contracts with a
53	51		tax assessor-collector, contact information for a person
54	52		representing the tax assessor-collector, including a mailing
55	53		address and telephone number;
56	54		(7) the special purpose district's Internet website
57	55		address, if any;
58	56		(8) the information the special purpose district is
59	57		required to report under Section 140.008(b) or (g), Local
60	58		Government Code, including any revenue obligations;
61	59		(9) the total amount of bonds authorized by the voters
62	60		of the special purpose district that are payable wholly or partly
63	61		from ad valorem taxes, excluding refunding bonds if refunding bonds
64	62		were separately authorized and excluding contract revenue bonds;
65	63		(10) the aggregate initial principal amount of all
66	64		bonds issued by the special purpose district that are payable
67	65		wholly or partly from ad valorem taxes, excluding refunding bonds
68	66		and contract revenue bonds;
69	67		(11) the rate of any sales and use tax the special
70	68		purpose district imposes; and
71	69		(12) for a special purpose district that imposes an ad
72	70		valorem tax:
73	71		(A) the ad valorem tax rate for the most recent
74	72		tax year if the district is a district as defined by Section 49.001,
75	73		Water Code; or
76	74		(B) the table of ad valorem tax rates for the most
77	75		recent tax year described by Section 26.16, Tax Code, in the form
78	76		required by that section, if the district is not a district as
79	77		defined by Section 49.001, Water Code.
80	78		(d) The comptroller may consult with the appropriate
81	79		officer of, or other person representing, each special purpose
82	80		district to obtain the information necessary to operate and update
83	81		the database.
84	82		(e) To the extent information required in the database is
85	83		otherwise collected or maintained by a state agency or special
86	84		purpose district, the comptroller may require the state agency or
87	85		special purpose district to provide that information and updates to
88	86		the information as necessary for inclusion in the database.
89	87		(f) The comptroller shall update information in the
90	88		database annually.
91	89		(g) The comptroller may not charge a fee to the public to
92	90		access the database.
93	91		(h) The comptroller may establish procedures and adopt
94	92		rules to implement this section.
95	93		Sec. 403.0242. SPECIAL PURPOSE DISTRICT NONCOMPLIANCE
96	94		LIST. The comptroller shall prepare and maintain a noncompliance
97	95		list of special purpose districts that have not timely complied
98	96		with a requirement to provide information under Section 203.062,
99	97		Local Government Code.
100	98		SECTION 2. Chapter 203, Local Government Code, is amended
101	99		by adding Subchapter D to read as follows:
102	100		SUBCHAPTER D. RECORDS AND INFORMATION PROVIDED TO COMPTROLLER
103	101		Sec. 203.061. APPLICABILITY OF SUBCHAPTER. This subchapter
104	102		applies only to a special purpose district described by Section
105	103		403.0241(b), Government Code.
106	104		Sec. 203.062. PROVISION OF CERTAIN RECORDS AND OTHER
107	105		INFORMATION TO COMPTROLLER. (a) A special purpose district shall
108	106		transmit records and other information to the comptroller annually
109	107		for purposes of providing the comptroller with information to
110	108		operate and update the Special Purpose District Public Information
111	109		Database under Section 403.0241, Government Code.
112	110		(b) The special purpose district may comply with Subsection
113	111		(a) by affirming that records and other information previously
114	112		transmitted are current.
115	113		(c) The special purpose district shall transmit the records
116	114		and other information in a form and in the manner prescribed by the
117	115		comptroller.
118	116		Sec. 203.063. PENALTIES FOR NONCOMPLIANCE. (a) If a
119	117		special purpose district does not timely comply with Section
120	118		203.062, the comptroller shall provide written notice to the
121	119		special purpose district:
122	120		(1) informing the special purpose district of the
123	121		violation of that section; and
124	122		(2) notifying the special purpose district that the
125	123		special purpose district will be subject to a penalty of $1,000 if
126	124		the special purpose district does not report the required
127	125		information on or before the 30th day after the date the notice is
128	126		provided.
129	127		(b) Not later than the 30th day after the date the
130	128		comptroller provides notice to a special purpose district under
131	129		Subsection (a), the special purpose district must report the
132	130		required information.
133	131		(c) If a special purpose district does not report the
134	132		required information as prescribed by Subsection (b):
135	133		(1) the special purpose district is liable to the
136	134		state for a civil penalty of $1,000; and
137	135		(2) the comptroller shall provide written notice to
138	136		the special purpose district:
139	137		(A) informing the special purpose district of the
140	138		liability for the penalty; and
141	139		(B) notifying the special purpose district that
142	140		if the special purpose district does not report the required
143	141		information on or before the 30th day after the date the notice is
144	142		provided:
145	143		(i) the special purpose district will be
146	144		subject to an additional penalty of $1,000; and
147	145		(ii) the noncompliance will be reflected in
148	146		the list maintained by the comptroller under Section 403.0242,
149	147		Government Code.
150	148		(d) Not later than the 30th day after the date the
151	149		comptroller provides notice to a special purpose district under
152	150		Subsection (c), the special purpose district must report the
153	151		required information.
154	152		(e) If a special purpose district does not report the
155	153		required information as prescribed by Subsection (d):
156	154		(1) the special purpose district is liable to the
157	155		state for a civil penalty of $1,000; and
158	156		(2) the comptroller shall:
159	157		(A) reflect the noncompliance in the list
160	158		maintained under Section 403.0242, Government Code, until the
161	159		special purpose district reports all information required under
162	160		Section 203.062; and
163	161		(B) provide written notice to the special purpose
164	162		district that the noncompliance will be reflected in the list until
165	163		the special purpose district reports the required information.
166	164		(f) The attorney general may sue to collect a civil penalty
167	165		imposed by this section.
168	166		SECTION 3. (a) The comptroller shall create and post on
169	167		the Internet the Special Purpose District Public Information
170	168		Database required by Section 403.0241, Government Code, as added by
171	169		this Act, not later than September 1, 2018.
172	170		(b) Not later than January 1, 2018, the comptroller shall
173	171		send written notice to each special purpose district described by
174	172		Section 403.0241(b), Government Code, as added by this Act, that
175	173		describes the changes in law made by this Act. Each special purpose
176	174		district that receives notice shall submit to the comptroller any
177	175		information required under Section 403.0241, Government Code, as
178	176		added by this Act, or Section 203.062, Local Government Code, as
179	177		added by this Act, not later than the 90th day after the date the
180	178		district receives the notice.
181	179		(c) Notwithstanding another provision of this Act,
182	180		including Subsections (a) and (b) of this section, the comptroller
183	181		is required to implement this Act only if the legislature
184	182		appropriates money specifically for that purpose. If the
185	183		legislature does not appropriate money specifically for that
186	184		purpose, the comptroller may, but is not required to, implement
187	185		this Act using other appropriations available for that purpose.
188	186		SECTION 4. This Act takes effect September 1, 2017.
	187	+	______________________________ ______________________________
	188	+	President of the Senate Speaker of the House
	189	+	I hereby certify that S.B. No. 625 passed the Senate on
	190	+	May 1, 2017, by the following vote: Yeas 31, Nays 0.
	191	+	______________________________
	192	+	Secretary of the Senate
	193	+	I hereby certify that S.B. No. 625 passed the House on
	194	+	May 24, 2017, by the following vote: Yeas 144, Nays 0, one
	195	+	present not voting.
	196	+	______________________________
	197	+	Chief Clerk of the House
	198	+	Approved:
	199	+	______________________________
	200	+	Date
	201	+	______________________________
	202	+	Governor