86R30916 SMT-D
By: Kolkhorst, et al. S.B. No. 1253
(Miller)
Substitute the following for S.B. No. 1253: No.
A BILL TO BE ENTITLED
AN ACT
relating to a public database maintained by the comptroller of
information about certain political subdivisions.
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
SECTION 1. The heading to Section 403.0241, Government
Code, is amended to read as follows:
Sec. 403.0241. POLITICAL SUBDIVISION [SPECIAL PURPOSE
DISTRICT] PUBLIC INFORMATION DATABASE.
SECTION 2. Section 403.0241(a)(1), Government Code, is
amended to read as follows:
(1) "Political subdivision" ["Special purpose
district"] means a [political subdivision of this state with
geographic boundaries that define the subdivision's territorial
jurisdiction. The term does not include a] municipality, county,
junior college district, [independent] school district, other
special district, or other subdivision of state government
[political subdivision with statewide jurisdiction].
SECTION 3. Section 403.0241, Government Code, is amended by
amending Subsections (b), (c), (d), and (e) and adding Subsection
(c-1) to read as follows:
(b) The comptroller shall create and make accessible on the
Internet a database, to be known as the Political Subdivision
[Special Purpose District] Public Information Database, that
contains information regarding all political subdivisions [special
purpose districts] of this state that:
(1) are authorized by [the] state [by a general or
special] law to:
(A) impose an ad valorem tax;
(B) impose [or] a sales and use tax;
(C) [, to] impose an assessment;[,] or
(D) [to] charge a fee; and
(2) during the most recent fiscal year:
(A) had bonds outstanding;
(B) had gross receipts from operations, loans,
taxes, or contributions in excess of $250,000; or
(C) had cash and temporary investments in excess
of $250,000.
(c) For each political subdivision [special purpose
district] described by Subsection (b), the database must include:
(1) the name of the political subdivision [special
purpose district];
(2) the name and, if available, e-mail address of each
[board] member of the governing body of the political subdivision
[special purpose district];
(3) current contact information for the main office of
the political subdivision [special purpose district], including
the physical address, [the] mailing address, and [the] main
telephone number;
(4) if the political subdivision [special purpose
district] employs a person as a general manager or executive
director, or in another position to perform duties or functions
comparable to those of a general manager or executive director, the
name of the employee;
(5) if the political subdivision [special purpose
district] contracts with a utility operator, contact information
for a person representing the utility operator, including a mailing
address and [a] telephone number;
(6) if the political subdivision [special purpose
district] contracts with a tax assessor-collector, contact
information for a person representing the tax assessor-collector,
including a mailing address and telephone number;
(7) the political subdivision's [special purpose
district's] Internet website address, if any;
(8) the information described by [the special purpose
district is required to report under] Section 140.008(b) [or (g)],
Local Government Code, including any revenue obligations;
(9) the total amount of bonds authorized by the voters
of the political subdivision [special purpose district] that are
payable wholly or partly from ad valorem taxes, excluding:
(A) refunding bonds if [refunding bonds were]
separately authorized; and
(B) [excluding] contract revenue bonds;
(10) the aggregate initial principal amount of all
bonds issued by the political subdivision, if applicable, [special
purpose district] that are payable wholly or partly from ad valorem
taxes, excluding:
(A) refunding bonds; and
(B) contract revenue bonds;
(11) the rate of any sales and use tax the political
subdivision [special purpose district] imposes; and
(12) for a political subdivision [special purpose
district] that imposes an ad valorem tax, each of the ad valorem tax
rates described by Section 26.16(a), Tax Code, that the political
subdivision is required to calculate for the most recent tax year[:
[(A) the ad valorem tax rate for the most recent
tax year if the district is a district as defined by Section 49.001,
Water Code; or
[(B) the table of ad valorem tax rates for the
most recent tax year described by Section 26.16, Tax Code, in the
form required by that section, if the district is not a district as
defined by Section 49.001, Water Code].
(c-1) The comptroller shall ensure that the database
includes a function that:
(1) allows a user to search by address; and
(2) produces a listing of each political subdivision
that is:
(A) included in the database; and
(B) authorized by state law to impose an ad
valorem tax, impose a sales and use tax, impose an assessment, or
charge a fee at that address.
(d) The comptroller may consult with the appropriate
officer of, or other person representing, each political
subdivision [special purpose district] to obtain the information
necessary to operate and update the database.
(e) To the extent information required in the database is
otherwise collected or maintained by a state agency or political
subdivision [special purpose district], the comptroller may
require the state agency or political subdivision [special purpose
district] to provide that information and updates to the
information as necessary for inclusion in the database.
SECTION 4. Section 403.0242, Government Code, is amended to
read as follows:
Sec. 403.0242. [SPECIAL PURPOSE DISTRICT] NONCOMPLIANCE
LIST. The comptroller shall prepare and maintain a noncompliance
list of political subdivisions [special purpose districts] that
have not timely complied with a requirement to provide information
under Section 203.062, Local Government Code.
SECTION 5. Section 140.008, Local Government Code, is
amended by adding Subsection (a-1) to read as follows:
(a-1) This section does not apply to a political subdivision
described by Section 403.0241(b), Government Code.
SECTION 6. Section 203.061, Local Government Code, is
amended to read as follows:
Sec. 203.061. APPLICABILITY OF SUBCHAPTER. This subchapter
applies only to a political subdivision [special purpose district]
described by Section 403.0241(b), Government Code.
SECTION 7. Section 203.062, Local Government Code, is
amended to read as follows:
Sec. 203.062. PROVISION OF CERTAIN RECORDS AND OTHER
INFORMATION TO COMPTROLLER. (a) A political subdivision [special
purpose district] shall transmit records and other information to
the comptroller annually for purposes of providing the comptroller
with information to operate and update the Political Subdivision
[Special Purpose District] Public Information Database under
Section 403.0241, Government Code.
(b) The political subdivision [special purpose district]
may comply with Subsection (a) by affirming that records and other
information previously transmitted are current.
(c) The political subdivision [special purpose district]
shall transmit the records and other information in a form and in
the manner prescribed by the comptroller.
SECTION 8. Sections 203.063(a), (b), (c), (d), and (e),
Local Government Code, are amended to read as follows:
(a) If a political subdivision [special purpose district]
does not timely comply with Section 203.062, the comptroller shall
provide [written] notice by e-mail to the political subdivision
[special purpose district]:
(1) informing the political subdivision [special
purpose district] of the violation of that section; and
(2) notifying the political subdivision [special
purpose district] that the political subdivision [special purpose
district] will be subject to a penalty of $1,000 if the political
subdivision [special purpose district] does not report the required
information on or before the 30th day after the date the notice is
provided.
(b) Not later than the 30th day after the date the
comptroller provides notice to a political subdivision [special
purpose district] under Subsection (a), the political subdivision
[special purpose district] must report the required information.
(c) If a political subdivision [special purpose district]
does not report the required information as prescribed by
Subsection (b):
(1) the political subdivision [special purpose
district] is liable to the state for a civil penalty of $1,000; and
(2) the comptroller shall provide [written] notice by
e-mail to the political subdivision [special purpose district]:
(A) informing the political subdivision [special
purpose district] of the liability for the penalty; and
(B) notifying the political subdivision [special
purpose district] that if the political subdivision [special
purpose district] does not report the required information on or
before the 30th day after the date the notice is provided:
(i) the political subdivision [special
purpose district] will be subject to an additional penalty of
$1,000; and
(ii) the noncompliance will be reflected in
the list maintained by the comptroller under Section 403.0242,
Government Code.
(d) Not later than the 30th day after the date the
comptroller provides notice to a political subdivision [special
purpose district] under Subsection (c), the political subdivision
[special purpose district] must report the required information.
(e) If a political subdivision [special purpose district]
does not report the required information as prescribed by
Subsection (d):
(1) the political subdivision [special purpose
district] is liable to the state for a civil penalty of $1,000; and
(2) the comptroller shall:
(A) reflect the noncompliance in the list
maintained under Section 403.0242, Government Code, until the
political subdivision [special purpose district] reports all
information required under Section 203.062; and
(B) provide [written] notice by e-mail to the
political subdivision [special purpose district] that the
noncompliance will be reflected in the list until the political
subdivision [special purpose district] reports the required
information.
SECTION 9. Sections 140.008(g) and (h), Local Government
Code, are repealed.
SECTION 10. The comptroller of public accounts is required
to implement a provision of this Act only if the legislature
appropriates money specifically for that purpose. If the
legislature does not appropriate money specifically for that
purpose, the comptroller may, but is not required to, implement a
provision of this Act using other appropriations available for that
purpose.
SECTION 11. (a) The comptroller of public accounts shall
update the database required by Section 403.0241, Government Code,
as amended by this Act, not later than December 1, 2021.
(b) A political subdivision described by Section
403.0241(b), Government Code, as amended by this Act, shall
transmit records and information to the comptroller of public
accounts as required by Section 203.062, Local Government Code, as
amended by this Act, not later than December 1, 2020.
SECTION 12. This Act takes effect September 1, 2019.