TX
Texas Senate Bill SB1253

Texas 2019 - 86th Regular

Texas Senate Bill SB1253 Compare Versions

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1-86R30916 SMT-D
2- By: Kolkhorst, et al. S.B. No. 1253
3- (Miller)
4- Substitute the following for S.B. No. 1253: No.
1+By: Kolkhorst, Schwertner S.B. No. 1253
52
63
74 A BILL TO BE ENTITLED
85 AN ACT
96 relating to a public database maintained by the comptroller of
107 information about certain political subdivisions.
118 BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
129 SECTION 1. The heading to Section 403.0241, Government
1310 Code, is amended to read as follows:
1411 Sec. 403.0241. POLITICAL SUBDIVISION [SPECIAL PURPOSE
1512 DISTRICT] PUBLIC INFORMATION DATABASE.
1613 SECTION 2. Section 403.0241(a)(1), Government Code, is
1714 amended to read as follows:
1815 (1) "Political subdivision" ["Special purpose
1916 district"] means a [political subdivision of this state with
2017 geographic boundaries that define the subdivision's territorial
2118 jurisdiction. The term does not include a] municipality, county,
22- junior college district, [independent] school district, other
19+ junior college district, independent school district, other
2320 special district, or other subdivision of state government
2421 [political subdivision with statewide jurisdiction].
2522 SECTION 3. Section 403.0241, Government Code, is amended by
2623 amending Subsections (b), (c), (d), and (e) and adding Subsection
2724 (c-1) to read as follows:
2825 (b) The comptroller shall create and make accessible on the
2926 Internet a database, to be known as the Political Subdivision
3027 [Special Purpose District] Public Information Database, that
3128 contains information regarding all political subdivisions [special
3229 purpose districts] of this state that:
3330 (1) are authorized by [the] state [by a general or
3431 special] law to:
3532 (A) impose an ad valorem tax;
3633 (B) impose [or] a sales and use tax;
3734 (C) [, to] impose an assessment;[,] or
3835 (D) [to] charge a fee; and
3936 (2) during the most recent fiscal year:
4037 (A) had bonds outstanding;
4138 (B) had gross receipts from operations, loans,
4239 taxes, or contributions in excess of $250,000; or
4340 (C) had cash and temporary investments in excess
4441 of $250,000.
4542 (c) For each political subdivision [special purpose
4643 district] described by Subsection (b), the database must include:
4744 (1) the name of the political subdivision [special
4845 purpose district];
4946 (2) the name and, if available, e-mail address of each
5047 [board] member of the governing body of the political subdivision
5148 [special purpose district];
5249 (3) current contact information for the main office of
5350 the political subdivision [special purpose district], including
5451 the physical address, [the] mailing address, and [the] main
5552 telephone number;
5653 (4) if the political subdivision [special purpose
5754 district] employs a person as a general manager or executive
5855 director, or in another position to perform duties or functions
5956 comparable to those of a general manager or executive director, the
6057 name of the employee;
6158 (5) if the political subdivision [special purpose
6259 district] contracts with a utility operator, contact information
6360 for a person representing the utility operator, including a mailing
6461 address and [a] telephone number;
6562 (6) if the political subdivision [special purpose
6663 district] contracts with a tax assessor-collector, contact
6764 information for a person representing the tax assessor-collector,
6865 including a mailing address and telephone number;
6966 (7) the political subdivision's [special purpose
7067 district's] Internet website address, if any;
71- (8) the information described by [the special purpose
72- district is required to report under] Section 140.008(b) [or (g)],
73- Local Government Code, including any revenue obligations;
74- (9) the total amount of bonds authorized by the voters
75- of the political subdivision [special purpose district] that are
76- payable wholly or partly from ad valorem taxes, excluding:
68+ (8) [the information the special purpose district is
69+ required to report under Section 140.008(b) or (g), Local
70+ Government Code, including any revenue obligations;
71+ [(9)] the total amount of bonds authorized by the
72+ voters of the political subdivision [special purpose district] that
73+ are payable wholly or partly from ad valorem taxes, excluding:
7774 (A) refunding bonds if [refunding bonds were]
7875 separately authorized; and
7976 (B) [excluding] contract revenue bonds;
80- (10) the aggregate initial principal amount of all
81- bonds issued by the political subdivision, if applicable, [special
82- purpose district] that are payable wholly or partly from ad valorem
83- taxes, excluding:
77+ (9) [(10)] the aggregate initial principal amount of
78+ all bonds issued by the political subdivision, if applicable,
79+ [special purpose district] that are payable wholly or partly from
80+ ad valorem taxes, excluding:
8481 (A) refunding bonds; and
8582 (B) contract revenue bonds;
86- (11) the rate of any sales and use tax the political
87- subdivision [special purpose district] imposes; and
88- (12) for a political subdivision [special purpose
89- district] that imposes an ad valorem tax, each of the ad valorem tax
90- rates described by Section 26.16(a), Tax Code, that the political
91- subdivision is required to calculate for the most recent tax year[:
83+ (10) [(11)] the rate of any sales and use tax the
84+ political subdivision [special purpose district] imposes; and
85+ (11) [(12)] for a political subdivision [special
86+ purpose district] that imposes an ad valorem tax, each of the ad
87+ valorem tax rates described by Section 26.16(a), Tax Code, that the
88+ political subdivision is required to calculate for the most recent
89+ tax year[:
9290 [(A) the ad valorem tax rate for the most recent
9391 tax year if the district is a district as defined by Section 49.001,
9492 Water Code; or
9593 [(B) the table of ad valorem tax rates for the
9694 most recent tax year described by Section 26.16, Tax Code, in the
9795 form required by that section, if the district is not a district as
9896 defined by Section 49.001, Water Code].
9997 (c-1) The comptroller shall ensure that the database
10098 includes a function that:
10199 (1) allows a user to search by address; and
102100 (2) produces a listing of each political subdivision
103101 that is:
104102 (A) included in the database; and
105103 (B) authorized by state law to impose an ad
106104 valorem tax, impose a sales and use tax, impose an assessment, or
107105 charge a fee at that address.
108106 (d) The comptroller may consult with the appropriate
109107 officer of, or other person representing, each political
110108 subdivision [special purpose district] to obtain the information
111109 necessary to operate and update the database.
112110 (e) To the extent information required in the database is
113111 otherwise collected or maintained by a state agency or political
114112 subdivision [special purpose district], the comptroller may
115113 require the state agency or political subdivision [special purpose
116114 district] to provide that information and updates to the
117115 information as necessary for inclusion in the database.
118116 SECTION 4. Section 403.0242, Government Code, is amended to
119117 read as follows:
120118 Sec. 403.0242. [SPECIAL PURPOSE DISTRICT] NONCOMPLIANCE
121119 LIST. The comptroller shall prepare and maintain a noncompliance
122120 list of political subdivisions [special purpose districts] that
123121 have not timely complied with a requirement to provide information
124122 under Section 203.062, Local Government Code.
125123 SECTION 5. Section 140.008, Local Government Code, is
126124 amended by adding Subsection (a-1) to read as follows:
127125 (a-1) This section does not apply to a political subdivision
128126 described by Section 403.0241(b), Government Code.
129127 SECTION 6. Section 203.061, Local Government Code, is
130128 amended to read as follows:
131129 Sec. 203.061. APPLICABILITY OF SUBCHAPTER. This subchapter
132130 applies only to a political subdivision [special purpose district]
133131 described by Section 403.0241(b), Government Code.
134132 SECTION 7. Section 203.062, Local Government Code, is
135133 amended to read as follows:
136134 Sec. 203.062. PROVISION OF CERTAIN RECORDS AND OTHER
137135 INFORMATION TO COMPTROLLER. (a) A political subdivision [special
138136 purpose district] shall transmit records and other information to
139137 the comptroller annually for purposes of providing the comptroller
140138 with information to operate and update the Political Subdivision
141139 [Special Purpose District] Public Information Database under
142140 Section 403.0241, Government Code.
143141 (b) The political subdivision [special purpose district]
144142 may comply with Subsection (a) by affirming that records and other
145143 information previously transmitted are current.
146144 (c) The political subdivision [special purpose district]
147145 shall transmit the records and other information in a form and in
148146 the manner prescribed by the comptroller.
149147 SECTION 8. Sections 203.063(a), (b), (c), (d), and (e),
150148 Local Government Code, are amended to read as follows:
151149 (a) If a political subdivision [special purpose district]
152150 does not timely comply with Section 203.062, the comptroller shall
153151 provide [written] notice by e-mail to the political subdivision
154152 [special purpose district]:
155153 (1) informing the political subdivision [special
156154 purpose district] of the violation of that section; and
157155 (2) notifying the political subdivision [special
158156 purpose district] that the political subdivision [special purpose
159157 district] will be subject to a penalty of $1,000 if the political
160158 subdivision [special purpose district] does not report the required
161159 information on or before the 30th day after the date the notice is
162160 provided.
163161 (b) Not later than the 30th day after the date the
164162 comptroller provides notice to a political subdivision [special
165163 purpose district] under Subsection (a), the political subdivision
166164 [special purpose district] must report the required information.
167165 (c) If a political subdivision [special purpose district]
168166 does not report the required information as prescribed by
169167 Subsection (b):
170168 (1) the political subdivision [special purpose
171169 district] is liable to the state for a civil penalty of $1,000; and
172170 (2) the comptroller shall provide [written] notice by
173171 e-mail to the political subdivision [special purpose district]:
174172 (A) informing the political subdivision [special
175173 purpose district] of the liability for the penalty; and
176174 (B) notifying the political subdivision [special
177175 purpose district] that if the political subdivision [special
178176 purpose district] does not report the required information on or
179177 before the 30th day after the date the notice is provided:
180178 (i) the political subdivision [special
181179 purpose district] will be subject to an additional penalty of
182180 $1,000; and
183181 (ii) the noncompliance will be reflected in
184182 the list maintained by the comptroller under Section 403.0242,
185183 Government Code.
186184 (d) Not later than the 30th day after the date the
187185 comptroller provides notice to a political subdivision [special
188186 purpose district] under Subsection (c), the political subdivision
189187 [special purpose district] must report the required information.
190188 (e) If a political subdivision [special purpose district]
191189 does not report the required information as prescribed by
192190 Subsection (d):
193191 (1) the political subdivision [special purpose
194192 district] is liable to the state for a civil penalty of $1,000; and
195193 (2) the comptroller shall:
196194 (A) reflect the noncompliance in the list
197195 maintained under Section 403.0242, Government Code, until the
198196 political subdivision [special purpose district] reports all
199197 information required under Section 203.062; and
200198 (B) provide [written] notice by e-mail to the
201199 political subdivision [special purpose district] that the
202200 noncompliance will be reflected in the list until the political
203201 subdivision [special purpose district] reports the required
204202 information.
205203 SECTION 9. Sections 140.008(g) and (h), Local Government
206204 Code, are repealed.
207205 SECTION 10. The comptroller of public accounts is required
208206 to implement a provision of this Act only if the legislature
209207 appropriates money specifically for that purpose. If the
210208 legislature does not appropriate money specifically for that
211209 purpose, the comptroller may, but is not required to, implement a
212210 provision of this Act using other appropriations available for that
213211 purpose.
214212 SECTION 11. (a) The comptroller of public accounts shall
215213 update the database required by Section 403.0241, Government Code,
216214 as amended by this Act, not later than December 1, 2021.
217215 (b) A political subdivision described by Section
218216 403.0241(b), Government Code, as amended by this Act, shall
219217 transmit records and information to the comptroller of public
220218 accounts as required by Section 203.062, Local Government Code, as
221219 amended by this Act, not later than December 1, 2020.
222220 SECTION 12. This Act takes effect September 1, 2019.