Texas 2019 - 86th Regular

Texas Senate Bill SB465 Compare Versions

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11 86R5125 SMT-D
22 By: Campbell S.B. No. 465
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55 A BILL TO BE ENTITLED
66 AN ACT
77 relating to a public database maintained by the comptroller of
88 information about certain political subdivisions.
99 BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
1010 SECTION 1. The heading to Section 403.0241, Government
1111 Code, is amended to read as follows:
1212 Sec. 403.0241. POLITICAL SUBDIVISION [SPECIAL PURPOSE
1313 DISTRICT] PUBLIC INFORMATION DATABASE.
1414 SECTION 2. Section 403.0241(a)(1), Government Code, is
1515 amended to read as follows:
1616 (1) "Political subdivision" ["Special purpose
1717 district"] means a [political subdivision of this state with
1818 geographic boundaries that define the subdivision's territorial
1919 jurisdiction. The term does not include a] municipality, county,
2020 junior college district, independent school district, or other
2121 subdivision of state government [political subdivision with
2222 statewide jurisdiction].
2323 SECTION 3. Sections 403.0241(b), (c), (d), and (e),
2424 Government Code, are amended to read as follows:
2525 (b) The comptroller shall create and make accessible on the
2626 Internet a database, to be known as the Political Subdivision
2727 [Special Purpose District] Public Information Database, that
2828 contains information regarding all political subdivisions [special
2929 purpose districts] of this state that:
3030 (1) are authorized by [the] state [by a general or
3131 special] law to:
3232 (A) impose an ad valorem tax;
3333 (B) impose [or] a sales and use tax;
3434 (C) [, to] impose an assessment;[,] or
3535 (D) [to] charge a fee; and
3636 (2) during the most recent fiscal year:
3737 (A) had bonds outstanding;
3838 (B) had gross receipts from operations, loans,
3939 taxes, or contributions in excess of $250,000; or
4040 (C) had cash and temporary investments in excess
4141 of $250,000.
4242 (c) For each political subdivision [special purpose
4343 district] described by Subsection (b), the database must include:
4444 (1) the name of the political subdivision [special
4545 purpose district];
4646 (2) the name of each [board] member of the governing
4747 body of the political subdivision [special purpose district];
4848 (3) contact information for the main office of the
4949 political subdivision [special purpose district], including the
5050 physical address, [the] mailing address, and [the] main telephone
5151 number;
5252 (4) if the political subdivision [special purpose
5353 district] employs a person as a general manager or executive
5454 director, or in another position to perform duties or functions
5555 comparable to those of a general manager or executive director, the
5656 name of the employee;
5757 (5) if the political subdivision [special purpose
5858 district] contracts with a utility operator, contact information
5959 for a person representing the utility operator, including a mailing
6060 address and [a] telephone number;
6161 (6) if the political subdivision [special purpose
6262 district] contracts with a tax assessor-collector, contact
6363 information for a person representing the tax assessor-collector,
6464 including a mailing address and telephone number;
6565 (7) the political subdivision's [special purpose
6666 district's] Internet website address, if any;
6767 (8) the information the political subdivision
6868 [special purpose district] is required to report under Section
6969 140.008(b) or (g), Local Government Code, including any revenue
7070 obligations;
7171 (9) the total amount of bonds authorized by the voters
7272 of the political subdivision [special purpose district] that are
7373 payable wholly or partly from ad valorem taxes, excluding:
7474 (A) refunding bonds if [refunding bonds were]
7575 separately authorized; and
7676 (B) [excluding] contract revenue bonds;
7777 (10) the aggregate initial principal amount of all
7878 bonds issued by the political subdivision, if applicable, [special
7979 purpose district] that are payable wholly or partly from ad valorem
8080 taxes, excluding:
8181 (A) refunding bonds; and
8282 (B) contract revenue bonds;
8383 (11) the rate of any sales and use tax the political
8484 subdivision [special purpose district] imposes; and
8585 (12) for a political subdivision [special purpose
8686 district] that imposes an ad valorem tax:
8787 (A) the ad valorem tax rates described by Section
8888 26.16(a), Tax Code, for the political subdivision for the most
8989 recent tax year; or
9090 (B) if the political subdivision is a district as
9191 defined by Section 49.001, Water Code, the ad valorem tax rate for
9292 the most recent tax year [if the district is a district as defined
9393 by Section 49.001, Water Code; or
9494 [(B) the table of ad valorem tax rates for the
9595 most recent tax year described by Section 26.16, Tax Code, in the
9696 form required by that section, if the district is not a district as
9797 defined by Section 49.001, Water Code].
9898 (d) The comptroller may consult with the appropriate
9999 officer of, or other person representing, each political
100100 subdivision [special purpose district] to obtain the information
101101 necessary to operate and update the database.
102102 (e) To the extent information required in the database is
103103 otherwise collected or maintained by a state agency or political
104104 subdivision [special purpose district], the comptroller may
105105 require the state agency or political subdivision [special purpose
106106 district] to provide that information and updates to the
107107 information as necessary for inclusion in the database.
108108 SECTION 4. Section 403.0242, Government Code, is amended to
109109 read as follows:
110110 Sec. 403.0242. [SPECIAL PURPOSE DISTRICT] NONCOMPLIANCE
111111 LIST. The comptroller shall prepare and maintain a noncompliance
112112 list of political subdivisions [special purpose districts] that
113113 have not timely complied with a requirement to provide information
114114 under Section 203.062, Local Government Code.
115115 SECTION 5. Section 203.061, Local Government Code, is
116116 amended to read as follows:
117117 Sec. 203.061. APPLICABILITY OF SUBCHAPTER. This subchapter
118118 applies only to a political subdivision [special purpose district]
119119 described by Section 403.0241(b), Government Code.
120120 SECTION 6. Section 203.062, Local Government Code, is
121121 amended to read as follows:
122122 Sec. 203.062. PROVISION OF CERTAIN RECORDS AND OTHER
123123 INFORMATION TO COMPTROLLER. (a) A political subdivision [special
124124 purpose district] shall transmit records and other information to
125125 the comptroller annually for purposes of providing the comptroller
126126 with information to operate and update the Political Subdivision
127127 [Special Purpose District] Public Information Database under
128128 Section 403.0241, Government Code.
129129 (b) The political subdivision [special purpose district]
130130 may comply with Subsection (a) by affirming that records and other
131131 information previously transmitted are current.
132132 (c) The political subdivision [special purpose district]
133133 shall transmit the records and other information in a form and in
134134 the manner prescribed by the comptroller.
135135 SECTION 7. Sections 203.063(a), (b), (c), (d), and (e),
136136 Local Government Code, are amended to read as follows:
137137 (a) If a political subdivision [special purpose district]
138138 does not timely comply with Section 203.062, the comptroller shall
139139 provide written notice to the political subdivision [special
140140 purpose district]:
141141 (1) informing the political subdivision [special
142142 purpose district] of the violation of that section; and
143143 (2) notifying the political subdivision [special
144144 purpose district] that the political subdivision [special purpose
145145 district] will be subject to a penalty of $1,000 if the political
146146 subdivision [special purpose district] does not report the required
147147 information on or before the 30th day after the date the notice is
148148 provided.
149149 (b) Not later than the 30th day after the date the
150150 comptroller provides notice to a political subdivision [special
151151 purpose district] under Subsection (a), the political subdivision
152152 [special purpose district] must report the required information.
153153 (c) If a political subdivision [special purpose district]
154154 does not report the required information as prescribed by
155155 Subsection (b):
156156 (1) the political subdivision [special purpose
157157 district] is liable to the state for a civil penalty of $1,000; and
158158 (2) the comptroller shall provide written notice to
159159 the political subdivision [special purpose district]:
160160 (A) informing the political subdivision [special
161161 purpose district] of the liability for the penalty; and
162162 (B) notifying the political subdivision [special
163163 purpose district] that if the political subdivision [special
164164 purpose district] does not report the required information on or
165165 before the 30th day after the date the notice is provided:
166166 (i) the political subdivision [special
167167 purpose district] will be subject to an additional penalty of
168168 $1,000; and
169169 (ii) the noncompliance will be reflected in
170170 the list maintained by the comptroller under Section 403.0242,
171171 Government Code.
172172 (d) Not later than the 30th day after the date the
173173 comptroller provides notice to a political subdivision [special
174174 purpose district] under Subsection (c), the political subdivision
175175 [special purpose district] must report the required information.
176176 (e) If a political subdivision [special purpose district]
177177 does not report the required information as prescribed by
178178 Subsection (d):
179179 (1) the political subdivision [special purpose
180180 district] is liable to the state for a civil penalty of $1,000; and
181181 (2) the comptroller shall:
182182 (A) reflect the noncompliance in the list
183183 maintained under Section 403.0242, Government Code, until the
184184 political subdivision [special purpose district] reports all
185185 information required under Section 203.062; and
186186 (B) provide written notice to the political
187187 subdivision [special purpose district] that the noncompliance will
188188 be reflected in the list until the political subdivision [special
189189 purpose district] reports the required information.
190190 SECTION 8. (a) The comptroller of public accounts shall
191191 update the database required by Section 403.0241, Government Code,
192192 as amended by this Act, not later than September 1, 2020.
193193 (b) A political subdivision described by Section
194194 403.0241(b), Government Code, as amended by this Act, shall
195195 transmit records and information to the comptroller of public
196196 accounts as required by Section 203.062, Local Government Code, as
197197 amended by this Act, not later than December 1, 2019.
198198 SECTION 9. This Act takes effect September 1, 2019.