Texas 2019 - 86th Regular

Texas House Bill HB4748 Compare Versions

Version 1 (Old)

Version 2 (New)

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1		-	By: Dutton (Senate Sponsor - Miles) H.B. No. 4748
2		-	(In the Senate - Received from the House May 13, 2019;
3		-	May 14, 2019, read first time and referred to Committee on
4		-	Intergovernmental Relations; May 20, 2019, reported adversely,
5		-	with favorable Committee Substitute by the following vote: Yeas 7,
6		-	Nays 0; May 20, 2019, sent to printer.)
7		-	Click here to see the committee vote
8		-	COMMITTEE SUBSTITUTE FOR H.B. No. 4748 By: Alvarado
	1	+	86R9841 JXC-D
	2	+	By: Dutton H.B. No. 4748
9	3
10	4
11	5		A BILL TO BE ENTITLED
12	6		AN ACT
13	7		relating to the authority of the Near Northside Management District
14		-	to impose a sales and use tax ~~and finance a project or service~~.
	8	+	to impose a sales and use tax.
15	9		BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
16		-	SECTION 1. Section 3905.151, Special District Local Laws
17		-	Code, is amended to read as follows:
18		-	Sec. 3905.151. PETITION REQUIRED FOR FINANCING SERVICES AND
19		-	IMPROVEMENTS. (a) The board may not finance a service or an
20		-	improvement project under this chapter unless a written petition
21		-	requesting that service or improvement is filed with the board.
22		-	(b) The petition must be signed by[:
23		-	[(1)] the owners of at least 60 percent [a majority] of
24		-	the assessed value of real property in the district according to the
25		-	most recent certified tax appraisal roll for the county[; or
26		-	[(2) at least 25 owners of land in the district, if
27		-	more than 25 persons own property in the district according to the
28		-	most recent certified tax appraisal roll for the county].
29		-	SECTION 2. Chapter 3905, Special District Local Laws Code,
	10	+	SECTION 1. Chapter 3905, Special District Local Laws Code,
30	11		is amended by adding Subchapter F to read as follows:
31	12		SUBCHAPTER F. SALES AND USE TAX
32	13		Sec. 3905.251. APPLICABILITY OF CERTAIN TAX CODE
33	14		PROVISIONS. (a) Chapter 321, Tax Code, governs the imposition,
34	15		computation, administration, enforcement, and collection of the
35	16		sales and use tax authorized by this subchapter except to the extent
36	17		Chapter 321, Tax Code, is inconsistent with this chapter.
37	18		(b) For the purposes of this subchapter, a reference in
38	19		Chapter 321, Tax Code, to a municipality or the governing body of a
39	20		municipality is a reference to the district or the board,
40	21		respectively.
41	22		Sec. 3905.252. ELECTION; ADOPTION OF TAX. (a) The district
42	23		may adopt a sales and use tax if authorized by a majority of the
43	24		voters of the district voting at an election held for that purpose.
44	25		(b) The board by order may call an election to authorize the
45	26		adoption of the sales and use tax. The election may be held on any
46	27		uniform election date and in conjunction with any other district
47	28		election.
48	29		(c) The district shall provide notice of the election and
49		-	shall hold the election in the manner prescribed by ~~Chapter 49,~~
50		-	~~Water Code, for district elections~~.
	30	+	shall hold the election in the manner prescribed by Section
	31	+	3905.201.
51	32		(d) The ballot shall be printed to provide for voting for or
52	33		against the proposition: "Authorization of a sales and use tax in
53	34		the Near Northside Management District at a rate not to exceed ____
54	35		percent" (insert rate of one or more increments of one-eighth of one
55	36		percent).
56	37		Sec. 3905.253. SALES AND USE TAX RATE. (a) After the date
57	38		the results are declared of an election held under Section 3905.252
58	39		at which the voters authorized imposition of a tax, the board shall
59	40		provide by resolution or order the initial rate of the tax, which
60		-	must be in one or more increments of one-eighth of one percent and
61		-	may not exceed the maximum rate authorized at the election.
	41	+	must be in one or more increments of one-eighth of one percent.
62	42		(b) After the authorization of a tax under Section 3905.252,
63		-	the board may decrease the rate of the tax by one or more ~~increments~~
64		-	of one-eighth of one percent.
	43	+	the board may increase or decrease the rate of the tax by one or more
	44	+	increments of one-eighth of one percent.
65	45		(c) The board may not decrease the rate of the tax if the
66	46		decrease would impair the repayment of any outstanding debt or
67	47		obligation payable from the tax.
68		-	(d) The board may by resolution or order increase the rate
69		-	of the tax if the increase is approved at an election held in the
70		-	manner prescribed by Section 3905.252. The board may increase the
71		-	rate of the tax by one or more increments of one-eighth of one
72		-	percent.
73		-	Sec. 3905.254. ADDITIONAL RATE REQUIREMENTS. (a) Except
74		-	as provided by Subsection (c), the rate of a sales and use tax
75		-	imposed under this subchapter may not result in a combined rate of
76		-	all sales and use taxes imposed by political subdivisions having
77		-	territory in the district exceeding two percent at any location in
	48	+	(d) The initial rate of the tax or any rate resulting from
	49	+	subsequent increases or decreases may not exceed the lesser of:
	50	+	(1) the maximum rate authorized at the election held
	51	+	under Section 3905.252; or
	52	+	(2) a rate that, when added to the rates of all sales
	53	+	and use taxes imposed by other political subdivisions with
	54	+	territory in the district, would result in the maximum combined
	55	+	rate prescribed by Section 321.101(f), Tax Code, at any location in
78	56		the district.
79		-	(b) In determining whether the combined sales and use tax
80		-	rate would exceed two percent at any location in the district, the
81		-	board shall include:
	57	+	(e) In determining whether the combined sales and use tax
	58	+	rate under Subsection (d)(2) would exceed the maximum combined rate
	59	+	prescribed by Section 321.101(f), Tax Code, at any location in the
	60	+	district, the board shall include:
82	61		(1) any sales and use tax imposed by a political
83	62		subdivision whose territory overlaps all or part of the district;
84	63		(2) any sales and use tax to be imposed by the city or
85	64		the county as a result of an election held on the same date as the
86	65		election held under Section 3905.252; and
87	66		(3) any increase to an existing sales and use tax
88	67		imposed by the city or the county as a result of an election held on
89	68		the same date as the election held under Section 3905.252.
90		-	(c) If the adoption or increase of a tax under this
91		-	subchapter would result in a combined tax rate of more than two
92		-	percent in any location in the district that is also in the
93		-	territory of a metropolitan rapid transit authority that imposes a
94		-	sales and use tax under Chapter 451, Transportation Code, the
95		-	election to approve or increase the tax under this subchapter is to
96		-	be treated for all purposes as an election to reduce the tax rate of
97		-	the metropolitan rapid transit authority in the district to the
98		-	highest rate that will not result in a combined tax rate of more
99		-	than two percent in any location in the district. The ballot at an
100		-	election to impose or increase the tax must clearly state that the
101		-	adoption or increase of the tax will result in a reduction of the
102		-	tax rate of the metropolitan rapid transit authority in the
103		-	district. The district may not adopt a tax rate under this
104		-	subchapter that results in the reduction of the tax rate of the
105		-	metropolitan rapid transit authority to zero.
106		-	(d) After an election described by Subsection (c) at which
107		-	the tax rate of the metropolitan rapid transit authority is
108		-	decreased, the metropolitan rapid transit authority may designate
109		-	the territory of the authority in the district as a subregion in
110		-	which the authority provides services according to the proportion
111		-	of sales and use tax revenue collected by the authority in the
112		-	subregion compared to revenue collected in the rest of the
113		-	territory of the authority.
114		-	(e) The rate of the sales and use tax imposed by the
115		-	metropolitan rapid transit authority in the district is increased
116		-	without further action of the board of the authority, the voters of
117		-	the authority, or the district on the date on which the tax imposed
118		-	by the district under this subchapter is decreased or expires, but
119		-	only to the extent that:
120		-	(1) any tax imposed by the authority was reduced under
121		-	this section when the tax imposed by the district was adopted or
122		-	increased; and
123		-	(2) the increased rate complies with other law
124		-	applicable to the authority's tax rate.
125		-	Sec. 3905.255. NOTIFICATION OF RATE CHANGE. The board
	69	+	Sec. 3905.254. NOTIFICATION OF RATE CHANGE. The board
126	70		shall notify the comptroller of any changes made to the tax rate
127	71		under this subchapter in the same manner the municipal secretary
128	72		provides notice to the comptroller under Section 321.405(b), Tax
129	73		Code.
130		-	Sec. 3905.~~256~~. USE OF REVENUE. Revenue from the sales and
	74	+	Sec. 3905.255. USE OF REVENUE. Revenue from the sales and
131	75		use tax imposed under this subchapter is for the use and benefit of
132	76		the district and may be used for any district purpose. The district
133	77		may pledge all or part of the revenue to the payment of bonds,
134	78		notes, or other obligations, and that pledge of revenue may be in
135	79		combination with other revenue, including tax revenue, available to
136	80		the district.
137		-	Sec. 3905.~~257~~. ABOLITION OF TAX. (a) Except as provided by
	81	+	Sec. 3905.256. ABOLITION OF TAX. (a) Except as provided by
138	82		Subsection (b), the board may abolish the tax imposed under this
139	83		subchapter without an election.
140	84		(b) The board may not abolish the tax imposed under this
141	85		subchapter if the district has any outstanding debt or obligation
142	86		secured by the tax, and repayment of the debt or obligation would be
143	87		impaired by the abolition of the tax.
144	88		(c) If the board abolishes the tax, the board shall notify
145	89		the comptroller of that action in the same manner the municipal
146	90		secretary provides notice to the comptroller under Section
147	91		321.405(b), Tax Code.
148	92		(d) If the board abolishes the tax or decreases the tax rate
149	93		to zero, a new election to authorize a sales and use tax must be held
150	94		under Section 3905.252 before the district may subsequently impose
151	95		the tax.
152		-	SECTION 3. (a) The legal notice of the intention to
	96	+	SECTION 2. (a) The legal notice of the intention to
153	97		introduce this Act, setting forth the general substance of this
154	98		Act, has been published as provided by law, and the notice and a
155	99		copy of this Act have been furnished to all persons, agencies,
156	100		officials, or entities to which they are required to be furnished
157	101		under Section 59, Article XVI, Texas Constitution, and Chapter 313,
158	102		Government Code.
159	103		(b) The governor, one of the required recipients, has
160	104		submitted the notice and Act to the Texas Commission on
161	105		Environmental Quality.
162	106		(c) The Texas Commission on Environmental Quality has filed
163	107		its recommendations relating to this Act with the governor,
164	108		lieutenant governor, and speaker of the house of representatives
165	109		within the required time.
166	110		(d) All requirements of the constitution and laws of this
167	111		state and the rules and procedures of the legislature with respect
168	112		to the notice, introduction, and passage of this Act have been
169	113		fulfilled and accomplished.
170		-	SECTION 4. This Act takes effect immediately if it receives
	114	+	SECTION 3. This Act takes effect immediately if it receives
171	115		a vote of two-thirds of all the members elected to each house, as
172	116		provided by Section 39, Article III, Texas Constitution. If this
173	117		Act does not receive the vote necessary for immediate effect, this
174	118		Act takes effect September 1, 2019.
175		-	* * * * *