1 | 1 | | 86R5125 SMT-D |
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2 | 2 | | By: Campbell S.B. No. 465 |
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3 | 3 | | |
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4 | 4 | | |
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5 | 5 | | A BILL TO BE ENTITLED |
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6 | 6 | | AN ACT |
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7 | 7 | | relating to a public database maintained by the comptroller of |
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8 | 8 | | information about certain political subdivisions. |
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9 | 9 | | BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
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10 | 10 | | SECTION 1. The heading to Section 403.0241, Government |
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11 | 11 | | Code, is amended to read as follows: |
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12 | 12 | | Sec. 403.0241. POLITICAL SUBDIVISION [SPECIAL PURPOSE |
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13 | 13 | | DISTRICT] PUBLIC INFORMATION DATABASE. |
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14 | 14 | | SECTION 2. Section 403.0241(a)(1), Government Code, is |
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15 | 15 | | amended to read as follows: |
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16 | 16 | | (1) "Political subdivision" ["Special purpose |
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17 | 17 | | district"] means a [political subdivision of this state with |
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18 | 18 | | geographic boundaries that define the subdivision's territorial |
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19 | 19 | | jurisdiction. The term does not include a] municipality, county, |
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20 | 20 | | junior college district, independent school district, or other |
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21 | 21 | | subdivision of state government [political subdivision with |
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22 | 22 | | statewide jurisdiction]. |
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23 | 23 | | SECTION 3. Sections 403.0241(b), (c), (d), and (e), |
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24 | 24 | | Government Code, are amended to read as follows: |
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25 | 25 | | (b) The comptroller shall create and make accessible on the |
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26 | 26 | | Internet a database, to be known as the Political Subdivision |
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27 | 27 | | [Special Purpose District] Public Information Database, that |
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28 | 28 | | contains information regarding all political subdivisions [special |
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29 | 29 | | purpose districts] of this state that: |
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30 | 30 | | (1) are authorized by [the] state [by a general or |
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31 | 31 | | special] law to: |
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32 | 32 | | (A) impose an ad valorem tax; |
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33 | 33 | | (B) impose [or] a sales and use tax; |
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34 | 34 | | (C) [, to] impose an assessment;[,] or |
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35 | 35 | | (D) [to] charge a fee; and |
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36 | 36 | | (2) during the most recent fiscal year: |
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37 | 37 | | (A) had bonds outstanding; |
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38 | 38 | | (B) had gross receipts from operations, loans, |
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39 | 39 | | taxes, or contributions in excess of $250,000; or |
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40 | 40 | | (C) had cash and temporary investments in excess |
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41 | 41 | | of $250,000. |
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42 | 42 | | (c) For each political subdivision [special purpose |
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43 | 43 | | district] described by Subsection (b), the database must include: |
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44 | 44 | | (1) the name of the political subdivision [special |
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45 | 45 | | purpose district]; |
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46 | 46 | | (2) the name of each [board] member of the governing |
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47 | 47 | | body of the political subdivision [special purpose district]; |
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48 | 48 | | (3) contact information for the main office of the |
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49 | 49 | | political subdivision [special purpose district], including the |
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50 | 50 | | physical address, [the] mailing address, and [the] main telephone |
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51 | 51 | | number; |
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52 | 52 | | (4) if the political subdivision [special purpose |
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53 | 53 | | district] employs a person as a general manager or executive |
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54 | 54 | | director, or in another position to perform duties or functions |
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55 | 55 | | comparable to those of a general manager or executive director, the |
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56 | 56 | | name of the employee; |
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57 | 57 | | (5) if the political subdivision [special purpose |
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58 | 58 | | district] contracts with a utility operator, contact information |
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59 | 59 | | for a person representing the utility operator, including a mailing |
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60 | 60 | | address and [a] telephone number; |
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61 | 61 | | (6) if the political subdivision [special purpose |
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62 | 62 | | district] contracts with a tax assessor-collector, contact |
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63 | 63 | | information for a person representing the tax assessor-collector, |
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64 | 64 | | including a mailing address and telephone number; |
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65 | 65 | | (7) the political subdivision's [special purpose |
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66 | 66 | | district's] Internet website address, if any; |
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67 | 67 | | (8) the information the political subdivision |
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68 | 68 | | [special purpose district] is required to report under Section |
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69 | 69 | | 140.008(b) or (g), Local Government Code, including any revenue |
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70 | 70 | | obligations; |
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71 | 71 | | (9) the total amount of bonds authorized by the voters |
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72 | 72 | | of the political subdivision [special purpose district] that are |
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73 | 73 | | payable wholly or partly from ad valorem taxes, excluding: |
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74 | 74 | | (A) refunding bonds if [refunding bonds were] |
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75 | 75 | | separately authorized; and |
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76 | 76 | | (B) [excluding] contract revenue bonds; |
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77 | 77 | | (10) the aggregate initial principal amount of all |
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78 | 78 | | bonds issued by the political subdivision, if applicable, [special |
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79 | 79 | | purpose district] that are payable wholly or partly from ad valorem |
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80 | 80 | | taxes, excluding: |
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81 | 81 | | (A) refunding bonds; and |
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82 | 82 | | (B) contract revenue bonds; |
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83 | 83 | | (11) the rate of any sales and use tax the political |
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84 | 84 | | subdivision [special purpose district] imposes; and |
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85 | 85 | | (12) for a political subdivision [special purpose |
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86 | 86 | | district] that imposes an ad valorem tax: |
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87 | 87 | | (A) the ad valorem tax rates described by Section |
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88 | 88 | | 26.16(a), Tax Code, for the political subdivision for the most |
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89 | 89 | | recent tax year; or |
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90 | 90 | | (B) if the political subdivision is a district as |
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91 | 91 | | defined by Section 49.001, Water Code, the ad valorem tax rate for |
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92 | 92 | | the most recent tax year [if the district is a district as defined |
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93 | 93 | | by Section 49.001, Water Code; or |
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94 | 94 | | [(B) the table of ad valorem tax rates for the |
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95 | 95 | | most recent tax year described by Section 26.16, Tax Code, in the |
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96 | 96 | | form required by that section, if the district is not a district as |
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97 | 97 | | defined by Section 49.001, Water Code]. |
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98 | 98 | | (d) The comptroller may consult with the appropriate |
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99 | 99 | | officer of, or other person representing, each political |
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100 | 100 | | subdivision [special purpose district] to obtain the information |
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101 | 101 | | necessary to operate and update the database. |
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102 | 102 | | (e) To the extent information required in the database is |
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103 | 103 | | otherwise collected or maintained by a state agency or political |
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104 | 104 | | subdivision [special purpose district], the comptroller may |
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105 | 105 | | require the state agency or political subdivision [special purpose |
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106 | 106 | | district] to provide that information and updates to the |
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107 | 107 | | information as necessary for inclusion in the database. |
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108 | 108 | | SECTION 4. Section 403.0242, Government Code, is amended to |
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109 | 109 | | read as follows: |
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110 | 110 | | Sec. 403.0242. [SPECIAL PURPOSE DISTRICT] NONCOMPLIANCE |
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111 | 111 | | LIST. The comptroller shall prepare and maintain a noncompliance |
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112 | 112 | | list of political subdivisions [special purpose districts] that |
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113 | 113 | | have not timely complied with a requirement to provide information |
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114 | 114 | | under Section 203.062, Local Government Code. |
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115 | 115 | | SECTION 5. Section 203.061, Local Government Code, is |
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116 | 116 | | amended to read as follows: |
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117 | 117 | | Sec. 203.061. APPLICABILITY OF SUBCHAPTER. This subchapter |
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118 | 118 | | applies only to a political subdivision [special purpose district] |
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119 | 119 | | described by Section 403.0241(b), Government Code. |
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120 | 120 | | SECTION 6. Section 203.062, Local Government Code, is |
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121 | 121 | | amended to read as follows: |
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122 | 122 | | Sec. 203.062. PROVISION OF CERTAIN RECORDS AND OTHER |
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123 | 123 | | INFORMATION TO COMPTROLLER. (a) A political subdivision [special |
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124 | 124 | | purpose district] shall transmit records and other information to |
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125 | 125 | | the comptroller annually for purposes of providing the comptroller |
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126 | 126 | | with information to operate and update the Political Subdivision |
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127 | 127 | | [Special Purpose District] Public Information Database under |
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128 | 128 | | Section 403.0241, Government Code. |
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129 | 129 | | (b) The political subdivision [special purpose district] |
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130 | 130 | | may comply with Subsection (a) by affirming that records and other |
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131 | 131 | | information previously transmitted are current. |
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132 | 132 | | (c) The political subdivision [special purpose district] |
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133 | 133 | | shall transmit the records and other information in a form and in |
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134 | 134 | | the manner prescribed by the comptroller. |
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135 | 135 | | SECTION 7. Sections 203.063(a), (b), (c), (d), and (e), |
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136 | 136 | | Local Government Code, are amended to read as follows: |
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137 | 137 | | (a) If a political subdivision [special purpose district] |
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138 | 138 | | does not timely comply with Section 203.062, the comptroller shall |
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139 | 139 | | provide written notice to the political subdivision [special |
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140 | 140 | | purpose district]: |
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141 | 141 | | (1) informing the political subdivision [special |
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142 | 142 | | purpose district] of the violation of that section; and |
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143 | 143 | | (2) notifying the political subdivision [special |
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144 | 144 | | purpose district] that the political subdivision [special purpose |
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145 | 145 | | district] will be subject to a penalty of $1,000 if the political |
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146 | 146 | | subdivision [special purpose district] does not report the required |
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147 | 147 | | information on or before the 30th day after the date the notice is |
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148 | 148 | | provided. |
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149 | 149 | | (b) Not later than the 30th day after the date the |
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150 | 150 | | comptroller provides notice to a political subdivision [special |
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151 | 151 | | purpose district] under Subsection (a), the political subdivision |
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152 | 152 | | [special purpose district] must report the required information. |
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153 | 153 | | (c) If a political subdivision [special purpose district] |
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154 | 154 | | does not report the required information as prescribed by |
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155 | 155 | | Subsection (b): |
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156 | 156 | | (1) the political subdivision [special purpose |
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157 | 157 | | district] is liable to the state for a civil penalty of $1,000; and |
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158 | 158 | | (2) the comptroller shall provide written notice to |
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159 | 159 | | the political subdivision [special purpose district]: |
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160 | 160 | | (A) informing the political subdivision [special |
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161 | 161 | | purpose district] of the liability for the penalty; and |
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162 | 162 | | (B) notifying the political subdivision [special |
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163 | 163 | | purpose district] that if the political subdivision [special |
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164 | 164 | | purpose district] does not report the required information on or |
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165 | 165 | | before the 30th day after the date the notice is provided: |
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166 | 166 | | (i) the political subdivision [special |
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167 | 167 | | purpose district] will be subject to an additional penalty of |
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168 | 168 | | $1,000; and |
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169 | 169 | | (ii) the noncompliance will be reflected in |
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170 | 170 | | the list maintained by the comptroller under Section 403.0242, |
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171 | 171 | | Government Code. |
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172 | 172 | | (d) Not later than the 30th day after the date the |
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173 | 173 | | comptroller provides notice to a political subdivision [special |
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174 | 174 | | purpose district] under Subsection (c), the political subdivision |
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175 | 175 | | [special purpose district] must report the required information. |
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176 | 176 | | (e) If a political subdivision [special purpose district] |
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177 | 177 | | does not report the required information as prescribed by |
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178 | 178 | | Subsection (d): |
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179 | 179 | | (1) the political subdivision [special purpose |
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180 | 180 | | district] is liable to the state for a civil penalty of $1,000; and |
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181 | 181 | | (2) the comptroller shall: |
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182 | 182 | | (A) reflect the noncompliance in the list |
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183 | 183 | | maintained under Section 403.0242, Government Code, until the |
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184 | 184 | | political subdivision [special purpose district] reports all |
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185 | 185 | | information required under Section 203.062; and |
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186 | 186 | | (B) provide written notice to the political |
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187 | 187 | | subdivision [special purpose district] that the noncompliance will |
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188 | 188 | | be reflected in the list until the political subdivision [special |
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189 | 189 | | purpose district] reports the required information. |
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190 | 190 | | SECTION 8. (a) The comptroller of public accounts shall |
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191 | 191 | | update the database required by Section 403.0241, Government Code, |
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192 | 192 | | as amended by this Act, not later than September 1, 2020. |
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193 | 193 | | (b) A political subdivision described by Section |
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194 | 194 | | 403.0241(b), Government Code, as amended by this Act, shall |
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195 | 195 | | transmit records and information to the comptroller of public |
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196 | 196 | | accounts as required by Section 203.062, Local Government Code, as |
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197 | 197 | | amended by this Act, not later than December 1, 2019. |
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198 | 198 | | SECTION 9. This Act takes effect September 1, 2019. |
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