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Texas House Bill HB4653

Texas 2021 - 87th Regular

Texas House Bill HB4653 Compare Versions

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1-87R24279 CXP-D
1+87R9792 CXP-D
22 By: Sherman, Sr. H.B. No. 4653
3- Substitute the following for H.B. No. 4653:
4- By: Bernal C.S.H.B. No. 4653
53
64
75 A BILL TO BE ENTITLED
86 AN ACT
97 relating to the creation of the Lancaster Logistics District;
108 providing authority to issue bonds; providing authority to impose
119 assessments, fees, and taxes.
1210 BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
1311 SECTION 1. Subtitle C, Title 4, Special District Local Laws
1412 Code, is amended by adding Chapter 3907 to read as follows:
1513 CHAPTER 3907. LANCASTER LOGISTICS DISTRICT
1614 SUBCHAPTER A. GENERAL PROVISIONS
1715 Sec. 3907.0101. DEFINITIONS. In this chapter:
1816 (1) "Board" means the district's board of directors.
1917 (2) "City" means the City of Lancaster, Texas.
2018 (3) "County" means Dallas County, Texas.
2119 (4) "Director" means a board member.
2220 (5) "District" means the Lancaster Logistics
2321 District.
2422 Sec. 3907.0102. NATURE OF DISTRICT. The Lancaster
2523 Logistics District is a special district created under Sections 52
2624 and 52-a, Article III, and Section 59, Article XVI, Texas
2725 Constitution.
2826 Sec. 3907.0103. PURPOSE; DECLARATION OF INTENT. (a) The
2927 creation of the district is essential to accomplish the purposes of
3028 Sections 52 and 52-a, Article III, and Section 59, Article XVI,
3129 Texas Constitution, and other public purposes stated in this
3230 chapter. By creating the district and in authorizing the city, and
3331 other political subdivisions to contract with the district, the
3432 legislature has established a program to accomplish the public
3533 purposes set out in Section 52-a, Article III, Texas Constitution.
3634 (b) The creation of the district is necessary to promote,
3735 develop, encourage, and maintain employment, commerce,
3836 transportation, housing, tourism, recreation, the arts,
3937 entertainment, economic development, safety, and the public
4038 welfare in the district.
4139 (c) This chapter and the creation of the district may not be
4240 interpreted to relieve the city or county from providing the level
4341 of services provided as of the effective date of the Act enacting
4442 this chapter to the area in the district. The district is created
4543 to supplement and not to supplant city or county services provided
4644 in the district.
4745 Sec. 3907.0104. FINDINGS OF BENEFIT AND PUBLIC PURPOSE.
4846 (a) The district is created to serve a public use and benefit.
4947 (b) All land and other property included in the district
5048 will benefit from the improvements and services to be provided by
5149 the district under powers conferred by Sections 52 and 52-a,
5250 Article III, and Section 59, Article XVI, Texas Constitution, and
5351 other powers granted under this chapter.
5452 (c) The district is created to accomplish the purposes of a
5553 municipal management district and a county development district as
5654 provided by general law and Sections 52 and 52-a, Article III, and
5755 Section 59, Article XVI, Texas Constitution.
5856 (d) The creation of the district is in the public interest
5957 and is essential to further the public purposes of:
6058 (1) developing and diversifying the economy of the
6159 state;
6260 (2) eliminating unemployment and underemployment; and
6361 (3) developing or expanding transportation and
6462 commerce.
6563 (e) The district will:
6664 (1) promote the health, safety, and general welfare of
6765 residents, employers, potential employees, employees, visitors,
6866 and consumers in the district, and of the public;
6967 (2) provide needed funding for the district to
7068 preserve, maintain, and enhance the economic health and vitality of
7169 the district territory as a community and business center; and
7270 (3) promote the health, safety, welfare, and enjoyment
7371 of the public by:
7472 (A) improving, landscaping, and developing
7573 certain areas in or adjacent to the district; and
7674 (B) providing public services and facilities in
7775 or adjacent to the district that are necessary for the restoration,
7876 preservation, and enhancement of scenic beauty.
7977 (f) Pedestrian ways along or across a street, whether at
8078 grade or above or below the surface, and street lighting, street
8179 landscaping, parking, and street art objects are parts of and
8280 necessary components of a street and are considered to be a street
8381 or road improvement.
8482 Sec. 3907.0105. DISTRICT TERRITORY. (a) The district is
8583 composed of the territory described by Section 2 of the Act enacting
8684 this chapter.
8785 (b) The boundaries and field notes of the district contained
8886 in Section 2 of the Act enacting this chapter form a closure. A
8987 mistake in the field notes or in copying the field notes in the
9088 legislative process does not affect the district's:
9189 (1) organization, existence, or validity;
9290 (2) right to borrow money or issue any type of bonds or
9391 other obligations described by this chapter for a purpose for which
9492 the district is created or to pay the principal of and interest on
9593 the bonds or other obligations;
9694 (3) right to impose or collect an assessment or
9795 collect other revenue;
9896 (4) legality or operation; or
9997 (5) right to contract.
10098 Sec. 3907.0106. ELIGIBILITY FOR INCLUSION IN SPECIAL ZONES.
10199 (a) All or any part of the area of the district is eligible to be
102100 included in:
103101 (1) a tax increment reinvestment zone created under
104102 Chapter 311, Tax Code;
105103 (2) a tax abatement reinvestment zone created under
106104 Chapter 312, Tax Code;
107105 (3) an enterprise zone created under Chapter 2303,
108106 Government Code; or
109107 (4) an industrial district created under Chapter 42,
110108 Local Government Code.
111109 (b) If the city or county creates a tax increment
112110 reinvestment zone described by Subsection (a), the city or county
113111 and the board of directors of the zone, by contract with the
114112 district, may grant money deposited in the tax increment fund to the
115113 district to be used by the district for:
116114 (1) the purposes permitted for money granted to a
117115 corporation under Section 380.001(a), Local Government Code;
118116 (2) any other district purpose, including the right to
119117 pledge the money as security for any bonds or other obligations
120118 issued by the district under this chapter; and
121119 (3) funding services provided by the city to the area
122120 in the district.
123121 Sec. 3907.0107. APPLICABILITY OF MUNICIPAL MANAGEMENT
124122 DISTRICTS LAW. Except as otherwise provided by this chapter,
125123 Chapter 375, Local Government Code, applies to the district.
126124 Sec. 3907.0108. CONSTRUCTION OF CHAPTER. This chapter
127125 shall be liberally construed in conformity with the findings and
128126 purposes stated in this chapter.
129127 SUBCHAPTER B. BOARD OF DIRECTORS
130128 Sec. 3907.0201. GOVERNING BODY; TERMS. (a) The district is
131129 governed by a board of seven directors.
132130 (b) Directors serve staggered four-year terms, with three
133131 or four directors' terms expiring June 1 of each odd-numbered year.
134132 Sec. 3907.0202. APPOINTMENT OF VOTING DIRECTORS. (a) The
135133 mayor and other members of the governing body of the city shall
136134 appoint as voting directors seven persons holding the following
137135 positions:
138136 (1) the mayor of the city;
139137 (2) two members of the city's city council;
140138 (3) the city's city manager;
141139 (4) the city's finance director;
142140 (5) the city's economic development director; and
143141 (6) director of a Type B economic development
144142 corporation authorized by the city.
145143 (b) A person is appointed if a majority of the members of the
146144 governing body, including the mayor, vote to appoint that person.
147145 (c) Notwithstanding Section 3907.0201, if a person
148146 discontinues serving in a position described by Subsection (a)
149147 before the expiration of the person's term, the person's term
150148 expires immediately and the mayor and other members of the
151149 governing body of the city shall appoint a replacement in
152150 accordance with that subsection.
153151 Sec. 3907.0203. NONVOTING DIRECTORS. The board may appoint
154152 nonvoting directors to serve at the pleasure of the voting
155153 directors.
156154 Sec. 3907.0204. QUORUM. For purposes of determining the
157155 requirements for a quorum of the board, the following are not
158156 counted:
159157 (1) a board position vacant for any reason, including
160158 death, resignation, or disqualification;
161159 (2) a director who is abstaining from participation in
162160 a vote because of a conflict of interest; or
163161 (3) a nonvoting director.
164162 Sec. 3907.0205. COMPENSATION. A director is not entitled
165163 to receive fees of office.
166164 SUBCHAPTER C. POWERS AND DUTIES
167165 Sec. 3907.0301. GENERAL POWERS AND DUTIES. The district
168166 has the powers and duties necessary to accomplish the purposes for
169167 which the district is created.
170168 Sec. 3907.0302. DEVELOPMENT CORPORATION POWERS. The
171169 district, using money available to the district, may exercise the
172170 powers given to a development corporation under Chapter 505, Local
173171 Government Code, including the power to own, operate, acquire,
174172 construct, lease, improve, or maintain a project under that
175173 chapter.
176174 Sec. 3907.0303. NONPROFIT CORPORATION. (a) The board by
177175 resolution may authorize the creation of a nonprofit corporation to
178176 assist and act for the district in implementing a project or
179177 providing a service authorized by this chapter.
180178 (b) The nonprofit corporation:
181179 (1) has each power of and is considered to be a local
182180 government corporation created under Subchapter D, Chapter 431,
183181 Transportation Code; and
184182 (2) may implement any project and provide any service
185183 authorized by this chapter.
186184 (c) The board shall appoint the board of directors of the
187185 nonprofit corporation. The board of directors of the nonprofit
188186 corporation shall serve in the same manner as the board of directors
189187 of a local government corporation created under Subchapter D,
190188 Chapter 431, Transportation Code, except that a board member is not
191189 required to reside in the district.
192190 Sec. 3907.0304. AGREEMENTS; GRANTS. (a) As provided by
193191 Chapter 375, Local Government Code, the district may make an
194192 agreement with or accept a gift, grant, or loan from any person.
195193 (b) The implementation of a project is a governmental
196194 function or service for the purposes of Chapter 791, Government
197195 Code.
198196 Sec. 3907.0305. LAW ENFORCEMENT SERVICES. To protect the
199197 public interest, the district may contract with a qualified party,
200198 including the city or county, to provide law enforcement services
201199 in the district for a fee.
202200 Sec. 3907.0306. MEMBERSHIP IN CHARITABLE ORGANIZATIONS.
203201 The district may join and pay dues to a charitable or nonprofit
204202 organization that performs a service or provides an activity
205203 consistent with the furtherance of a district purpose.
206204 Sec. 3907.0307. ECONOMIC DEVELOPMENT PROGRAMS. (a) The
207205 district may engage in activities that accomplish the economic
208206 development purposes of the district.
209207 (b) The district may establish and provide for the
210208 administration of one or more programs to promote state or local
211209 economic development and to stimulate business and commercial
212210 activity in the district, including programs to:
213211 (1) make loans and grants of public money; and
214212 (2) provide district personnel and services.
215213 (c) The district may create economic development programs
216214 and exercise the economic development powers provided to
217215 municipalities by:
218216 (1) Chapter 380, Local Government Code; and
219217 (2) Subchapter A, Chapter 1509, Government Code.
220- Sec. 3907.0308. NO EMINENT DOMAIN POWER. The district may
218+ Sec. 3907.0308. ELIGIBILITY FOR CERTAIN GRANTS.
219+ Notwithstanding any other law, a retailer that has registered with
220+ the district for eligible incentive programs is eligible to receive
221+ a grant under the Texas Enterprise Fund program established under
222+ Subchapter E, Chapter 481, Government Code, for a purpose specified
223+ by Section 481.078 of that code. A rule applicable to the retailer
224+ that requires the retailer to pay a certain wage to be eligible to
225+ receive a grant under that section may not require a wage that
226+ exceeds 75 percent of the prevailing wage of other eligible
227+ retailers in the county.
228+ Sec. 3907.0309. NO EMINENT DOMAIN POWER. The district may
221229 not exercise the power of eminent domain.
222- Sec. 3907.0309. PARKING FACILITIES. (a) The district may
230+ Sec. 3907.0310. PARKING FACILITIES. (a) The district may
223231 acquire, lease as lessor or lessee, construct, develop, own,
224232 operate, and maintain parking facilities or a system of parking
225233 facilities, including lots, garages, parking terminals, or other
226234 structures or accommodations for parking motor vehicles off the
227235 streets and related appurtenances.
228236 (b) The district's parking facilities serve the public
229237 purposes of the district and are owned, used, and held for a public
230238 purpose even if leased or operated by a private entity for a term of
231239 years.
232240 (c) The district's parking facilities are parts of and
233241 necessary components of a street and are considered to be a street
234242 or road improvement.
235243 (d) The development and operation of the district's parking
236244 facilities may be considered an economic development program.
237- Sec. 3907.0310. CONSERVATION AND RECLAMATION DISTRICT
245+ Sec. 3907.0311. CONSERVATION AND RECLAMATION DISTRICT
238246 POWERS. The district has the powers provided by the general laws
239247 relating to conservation and reclamation districts created under
240248 Section 59, Article XVI, Texas Constitution, including Chapters 49
241249 and 54, Water Code.
242- Sec. 3907.0311. ROAD DISTRICT POWERS. The district has the
250+ Sec. 3907.0312. ROAD DISTRICT POWERS. The district has the
243251 powers provided by the general laws relating to road districts and
244252 road utility districts created under Section 52(b), Article III,
245253 Texas Constitution, including Chapter 441, Transportation Code.
246- Sec. 3907.0312. PUBLIC IMPROVEMENT DISTRICT POWERS. The
254+ Sec. 3907.0313. PUBLIC IMPROVEMENT DISTRICT POWERS. The
247255 district has the powers provided by Chapter 372, Local Government
248256 Code, to a municipality or county.
249- Sec. 3907.0313. CONTRACT POWERS. The district may contract
257+ Sec. 3907.0314. CONTRACT POWERS. The district may contract
250258 with a governmental or private entity, on terms determined by the
251259 board, to carry out a power or duty authorized by this chapter or to
252260 accomplish a purpose for which the district is created.
253- Sec. 3907.0314. MUNICIPAL DEVELOPMENT DISTRICT POWERS. The
261+ Sec. 3907.0315. MUNICIPAL DEVELOPMENT DISTRICT POWERS. The
254262 district may exercise the powers given to a municipal development
255263 district under Chapter 377, Local Government Code, including the
256264 power to own, operate, acquire, construct, lease, improve, or
257265 maintain a project described by that chapter.
258266 SUBCHAPTER D. IMPROVEMENT PROJECTS AND SERVICES
259267 Sec. 3907.0401. IMPROVEMENT PROJECTS AND SERVICES. The
260268 district may provide, design, construct, acquire, improve,
261269 relocate, operate, maintain, or finance an improvement project or
262270 service, including tourism and visitor facilities, using any money
263271 available to the district, or contract with a governmental or
264272 private entity and reimburse that entity for the provision, design,
265273 construction, acquisition, improvement, relocation, operation,
266274 maintenance, or financing of an improvement project, service, or
267275 cost, for the provision of credit enhancement, or for any cost of
268276 operating or maintaining the district or the issuance of district
269277 obligations authorized under this chapter, Chapter 372, 375, or
270278 377, Local Government Code, or Chapter 49 or 54, Water Code.
271279 Sec. 3907.0402. LOCATION OF IMPROVEMENT PROJECT. An
272280 improvement project may be inside or outside the district.
273281 Sec. 3907.0403. IMPROVEMENT PROJECT AND SERVICE IN
274282 DEFINABLE AREAS. The district may undertake an improvement project
275283 or service that confers a special benefit on one or more definable
276284 areas in the district that share a common characteristic or use and
277285 levy and collect a special assessment on benefited property in the
278286 district in accordance with:
279287 (1) Chapter 372, Local Government Code; or
280288 (2) Chapter 375, Local Government Code.
281289 SUBCHAPTER E. GENERAL FINANCIAL PROVISIONS; ASSESSMENTS
282290 Sec. 3907.0501. MONEY USED FOR IMPROVEMENTS, SERVICES, OR
283291 OTHER EXPENSES. (a) The district may undertake and provide an
284292 improvement project or service authorized by this chapter using any
285293 money available to the district.
286294 (b) The district may provide or secure the payment or
287295 repayment of any cost or expense related to the establishment,
288296 administration, and operation of the district and the district's
289297 costs or share of the costs of a district contractual obligation or
290298 debt through:
291299 (1) a lease, installment purchase contract, or other
292300 agreement with any person; or
293301 (2) the imposition of taxes, user fees, concessions,
294302 rentals, or other revenue or resources of the district.
295303 Sec. 3907.0502. BORROWING MONEY; OBLIGATIONS. (a) The
296304 district may borrow money for a district purpose, including the
297305 acquisition or construction of improvement projects authorized by
298306 this chapter and the reimbursement of a person who develops or owns
299307 an improvement project authorized by this chapter, without holding
300308 an election by issuing bonds, notes, time warrants, credit
301309 agreements, or other obligations, or by entering into a contract or
302310 other agreement payable wholly or partly from an assessment, a
303311 contract payment, a grant, revenue from a zone created under
304- Chapter 311 or 312, Tax Code, sales and use taxes, other district
305- revenue, or a combination of these sources.
312+ Chapter 311 or 312, Tax Code, sales and use taxes, hotel occupancy
313+ taxes, other district revenue, or a combination of these sources.
306314 (b) An obligation described by Subsection (a):
307315 (1) may bear interest at a rate determined by the
308316 board; and
309317 (2) may include a term or condition as determined by
310318 the board.
311- Sec. 3907.0503. ASSESSMENTS. (a) The district may impose
312- an assessment on property in the district, regardless of whether
313- the property is contiguous, to pay for an obligation described by
314- Section 3907.0502 or for an improvement project authorized under
315- Section 3907.0401 in the manner provided for:
319+ Sec. 3907.0503. ASSESSMENTS. (a) Except as provided by
320+ Subsection (b), the district may impose an assessment on property
321+ in the district, regardless of whether the property is contiguous,
322+ to pay for an obligation described by Section 3907.0502 or for an
323+ improvement project authorized under Section 3907.0401 in the
324+ manner provided for:
316325 (1) a district under Subchapter A, E, or F, Chapter
317326 375, Local Government Code; or
318327 (2) a municipality or county under Subchapter A,
319328 Chapter 372, Local Government Code.
320- (b) The district may not impose an assessment on a
329+ (b) The district may:
330+ (1) adopt procedures for the collection of assessments
331+ under this chapter that are consistent with the procedures for the
332+ collection of a hotel occupancy tax under Chapter 351, Tax Code; and
333+ (2) pursue remedies for the failure to pay an
334+ assessment under this chapter that are available for failure to pay
335+ a hotel occupancy tax under Chapter 351, Tax Code.
336+ (c) The district may not impose an assessment on a
321337 municipality, county, or other political subdivision.
322338 Sec. 3907.0504. RESIDENTIAL PROPERTY NOT EXEMPT. Section
323339 375.161, Local Government Code, does not apply to the district.
324340 Sec. 3907.0505. IMPACT FEES; EXEMPTION. (a) The district
325341 may impose an impact fee on property in the district, including an
326342 impact fee on residential property, according to the benefit
327343 received by the property.
328344 (b) An impact fee for residential property must be for the
329345 limited purpose of providing capital funding for:
330346 (1) public water and wastewater facilities;
331347 (2) drainage and storm water facilities; and
332348 (3) streets and alleys.
333349 (c) The district may not impose an impact fee on the
334350 property, including equipment and facilities, of a public utility
335351 provider or a cable operator as defined by 47 U.S.C. Section 522.
336352 Sec. 3907.0506. RATES, FEES, AND CHARGES. The district may
337353 establish, revise, repeal, enforce, and collect rates, fees, and
338354 charges for the enjoyment, sale, rental, or other use of:
339355 (1) an improvement project;
340356 (2) a product resulting from an improvement project;
341357 or
342358 (3) another district facility, service, or property.
343359 Sec. 3907.0507. PUBLIC SERVICE USER CHARGES. (a) The
344360 district may establish user charges related to various public
345361 services, including:
346362 (1) the collection and treatment of wastewater;
347363 (2) the operation of storm water facilities, including
348364 the regulation of storm water for the protection of water quality in
349365 the district; or
350366 (3) the provision of septic tank maintenance services
351367 inside and outside the district.
352368 (b) The district may establish a user charge for the
353369 provision of road improvements to be charged only to vehicles other
354370 than passenger cars as that term is defined by Section 541.201,
355371 Transportation Code.
356372 Sec. 3907.0508. COSTS FOR IMPROVEMENT PROJECTS. The
357373 district may undertake separately or jointly with other persons all
358374 or part of the cost of an improvement project, including an
359375 improvement project:
360376 (1) for improving, enhancing, and supporting public
361377 safety and security, fire protection and emergency medical
362378 services, and law enforcement in or adjacent to the district;
363379 (2) for improving, enhancing, providing, or
364380 supporting tourism, recreation, housing, the arts, entertainment,
365381 or economic development; or
366382 (3) that confers a general benefit on the entire
367383 district or a special benefit on a definable part of the district.
368384 Sec. 3907.0509. TAX ABATEMENT. The district may enter into
369385 a tax abatement agreement in accordance with the general laws of
370386 this state authorizing and applicable to a tax abatement agreement
371387 by a municipality.
372388 SUBCHAPTER F. TAXES AND BONDS
373389 Sec. 3907.0601. CONSENT OF CITY REQUIRED. The district may
374390 not issue a bond until the city by ordinance or resolution has
375391 consented to the issuance of the bond.
376392 Sec. 3907.0602. ELECTIONS REGARDING TAXES OR BONDS. (a)
377393 The district may issue, without an election, bonds and other
378394 obligations secured by assessments, contract payments, sales and
379- use taxes, or any other revenue from any source other than ad
380- valorem taxes.
395+ use taxes, hotel occupancy taxes, or any other revenue from any
396+ source other than ad valorem taxes.
381397 (b) The district must hold an election in the manner
382398 provided by Chapters 49 and 54, Water Code, to obtain voter approval
383399 before the district may impose an ad valorem tax or issue bonds
384400 payable from ad valorem taxes.
385401 (c) The district may not issue bonds payable from ad valorem
386402 taxes to finance a road project unless the issuance is approved by a
387403 vote of a two-thirds majority of the district voters voting at an
388404 election held for that purpose.
389405 Sec. 3907.0603. OPERATION AND MAINTENANCE TAX. (a) If
390406 authorized by a majority of the district voters voting at an
391407 election held under Section 3907.0602, the district may impose an
392408 operation and maintenance tax on taxable property in the district
393409 in accordance with Section 49.107, Water Code.
394410 (b) The board shall determine the tax rate. The rate may not
395411 exceed the rate approved at the election.
396412 (c) Notwithstanding Subsection (a), Section 49.107(f),
397413 Water Code, does not apply to the district.
398414 Sec. 3907.0604. CONTRACT TAXES. (a) In accordance with
399415 Section 49.108, Water Code, the district may impose a tax other than
400416 an operation and maintenance tax and use the revenue derived from
401417 the tax to make payments under a contract after the provisions of
402418 the contract have been approved by a majority of the district voters
403419 voting at an election held for that purpose.
404420 (b) A contract approved by the district voters may contain a
405421 provision stating that the contract may be modified or amended by
406422 the board without further voter approval.
407423 Sec. 3907.0605. TAXES FOR BONDS AND OTHER OBLIGATIONS. At
408424 the time bonds or other obligations payable wholly or partly from ad
409425 valorem taxes are issued:
410426 (1) the board shall impose a continuing direct annual
411427 ad valorem tax, without limit as to rate or amount, for each year
412428 that all or part of the bonds are outstanding; and
413429 (2) the district annually shall impose an ad valorem
414430 tax on all taxable property in the district in an amount sufficient
415431 to:
416432 (A) pay the interest on the bonds or other
417433 obligations as the interest becomes due;
418434 (B) create a sinking fund for the payment of the
419435 principal of the bonds or other obligations when due or the
420436 redemption price at any earlier required redemption date; and
421437 (C) pay the expenses of imposing the taxes.
422438 SUBCHAPTER G. SALES AND USE TAX
423439 Sec. 3907.0701. MEANINGS OF WORDS AND PHRASES. A word or
424440 phrase used in this subchapter that is defined by Chapter 151 or
425441 321, Tax Code, has the meaning assigned by Chapter 151 or 321, Tax
426442 Code, except to the extent inconsistent with Section 3907.0702(c).
427443 Sec. 3907.0702. APPLICABILITY OF CERTAIN TAX CODE
428444 PROVISIONS. (a) The provisions of Subchapters C, D, E, and F,
429445 Chapter 321, Tax Code, relating to municipal sales and use taxes
430446 apply to the application, collection, and administration of a sales
431447 and use tax imposed under this subchapter to the extent consistent
432448 with this chapter, as if references in Chapter 321, Tax Code, to a
433449 municipality referred to the district and references to a governing
434450 body of a municipality referred to the board.
435451 (b) Sections 321.401-321.404 and 321.506, Tax Code, do not
436452 apply to a tax imposed under this subchapter.
437453 (c) Notwithstanding any other law, a location maintained in
438454 the district by a retailer that has registered with the district for
439455 eligible incentive programs is considered to be a place of business
440456 of the retailer for all purposes under Chapter 321, Tax Code.
441457 Sec. 3907.0703. AUTHORIZATION; ELECTION. (a) The district
442458 may adopt, increase, reduce, or repeal the sales and use tax
443459 authorized by this subchapter at an election in which a majority of
444460 the voters of the district voting in the election approve the
445461 adoption, increase, reduction, or repeal of the tax, as
446462 applicable.
447463 (b) The board by order shall call an election to adopt a
448464 sales and use tax, and may call a subsequent election to increase,
449465 reduce, or repeal the tax. The election shall be held on the first
450466 authorized uniform election date that occurs after the time
451467 required by Section 3.005, Election Code.
452468 (c) The district shall provide notice of the election and
453469 shall hold the election in the manner prescribed by Chapter 54,
454470 Water Code, for bond elections for municipal utility districts.
455471 (d) The ballots shall be printed to provide for voting for
456472 or against the following appropriate proposition:
457473 (1) "Adoption of a ___ percent district sales and use
458474 tax in the district";
459475 (2) "Increase of the district sales and use tax in the
460476 district from ___ percent to ___ percent";
461477 (3) "Reduction of the district sales and use tax in the
462478 district from ___ percent to ___ percent"; or
463479 (4) "Repeal of the district sales and use tax in the
464480 district."
465481 Sec. 3907.0704. EFFECTIVE DATE OF TAX. A tax imposed under
466482 this subchapter or the repeal or reduction of a tax under this
467483 subchapter takes effect on the first day of the first calendar
468484 quarter that occurs after the date the comptroller receives the
469485 copy of the resolution as required by Section 321.405(b), Tax Code.
470486 Sec. 3907.0705. SALES AND USE TAX RATE. (a) On adoption or
471487 increase of the tax authorized by this subchapter, there is imposed
472488 a tax at the rate approved at the election held under Section
473489 3907.0703 on the receipts from the sale at retail of taxable items
474490 in the district, and an excise tax on the use, storage, or other
475491 consumption in the district of taxable items purchased, leased, or
476492 rented from a retailer in the district during the period that the
477493 tax is in effect.
478494 (b) The rate of the excise tax is the same as the rate of the
479495 sales tax portion of the tax and is applied to the sales price of the
480496 taxable item.
481497 (c) The board may not adopt or increase a tax authorized
482498 under this subchapter if the adoption or increase would cause the
483499 combined tax rate of all local sales and use taxes in any location
484500 in the district to exceed two percent.
485501 Sec. 3907.0706. EXAMINATION AND RECEIPT OF INFORMATION.
486502 The district may examine and receive information related to the
487503 imposition of a sales and use tax to the same extent as if the
488504 district were a municipality.
489505 Sec. 3907.0707. ALTERNATIVE METHOD OF IMPOSITION.
490506 Notwithstanding any other provision of this subchapter, the
491507 district may impose the sales and use tax as provided by Subchapter
492508 F, Chapter 383, Local Government Code, instead of as provided by the
493509 other provisions of this subchapter.
510+ SUBCHAPTER H. HOTEL OCCUPANCY TAX
511+ Sec. 3907.0801. DEFINITION. In this subchapter, "hotel"
512+ has the meaning assigned by Section 156.001, Tax Code.
513+ Sec. 3907.0802. APPLICABILITY OF CERTAIN TAX CODE
514+ PROVISIONS. (a) In this subchapter:
515+ (1) a reference in Chapter 351, Tax Code, to a
516+ municipality is a reference to the district; and
517+ (2) a reference in Chapter 351, Tax Code, to the
518+ governing body of a municipality is a reference to the board.
519+ (b) Except as inconsistent with this subchapter, Subchapter
520+ A, Chapter 351, Tax Code, governs a hotel occupancy tax authorized
521+ by this subchapter, including the collection of the tax, subject to
522+ the limitations prescribed by Sections 351.002(b) and (c), Tax
523+ Code.
524+ Sec. 3907.0803. TAX AUTHORIZED; TAX RATE. (a) The district
525+ may impose a hotel occupancy tax for the purposes described by
526+ Section 3907.0805.
527+ (b) The amount of the tax may not exceed seven percent of the
528+ price paid for a room in a hotel.
529+ Sec. 3907.0804. INFORMATION. The district may examine and
530+ receive information related to the imposition of hotel occupancy
531+ taxes to the same extent as if the district were a municipality.
532+ Sec. 3907.0805. USE OF HOTEL OCCUPANCY TAX. The district
533+ may use the proceeds from a hotel occupancy tax imposed under this
534+ subchapter for any of the district's purposes.
494535 SUBCHAPTER I. DISSOLUTION OF DISTRICT
495536 Sec. 3907.0901. DISSOLUTION. (a) Except as provided by
496537 Subsection (b), the board:
497538 (1) may dissolve the district; and
498539 (2) shall dissolve the district on receipt of a
499540 written petition requesting dissolution signed by the owners of 75
500541 percent of the acreage of real property in the district.
501542 (b) The board may not dissolve the district until the
502543 district's outstanding indebtedness or contractual obligations
503544 have been repaid or discharged.
504545 (c) After the board dissolves the district, the board shall
505546 transfer ownership of all district property and assets to the city.
506547 Sec. 3907.0902. COLLECTION OF ASSESSMENTS AND OTHER
507548 REVENUE. (a) If the dissolved district has bonds or other
508549 obligations outstanding secured by and payable from assessments or
509550 other revenue, other than revenue from ad valorem taxes, the city
510551 shall succeed to the rights and obligations of the district
511552 regarding enforcement and collection of the assessments or other
512553 revenue.
513554 (b) The city shall have and exercise all district powers to
514555 enforce and collect the assessments or other revenue to pay:
515556 (1) the bonds or other obligations when due and
516557 payable according to their terms; or
517558 (2) special revenue or assessment bonds or other
518559 obligations issued by the city to refund the outstanding bonds or
519560 obligations.
520561 Sec. 3907.0903. ASSUMPTION OF ASSETS AND LIABILITIES. (a)
521562 After the city dissolves the district, the city assumes, subject to
522563 the appropriation and availability of funds, the obligations of the
523564 district, including any bonds or other debt payable from
524565 assessments or other district revenue.
525566 (b) If the city dissolves the district, the board shall
526567 transfer ownership of all district property to the city.
527568 SECTION 2. The Lancaster Logistics District initially
528569 includes all the territory contained in the following area:
529570 Point one being X-coordinate 2487319.3499 and Y-coordinate
530571 6922754.9501; point two being X-coordinate 2489976.8360 and
531572 Y-coordinate 6922802.8371; point three being X-coordinate
532573 2489976.5470 and Y-coordinate 6922821.0920; point four coordinate
533574 being X-coordinate 2490900.9402 and Y-coordinate 6923376.5099;
534575 point five coordinate being X-coordinate 2495505.2010 and
535576 Y-coordinate 6922797.4339; point six coordinate being X-coordinate
536577 2495489.8450 and Y-coordinate 6922059.3209; point seven coordinate
537578 being X-coordinate 2495214.5539 and Y-coordinate 6921983.1971;
538579 point eight coordinate being X-coordinate 2496694.2750 and
539580 Y-coordinate 6919496.9609; point nine coordinate being
540581 X-coordinate 2498698.1710 and Y-coordinate 6920689.3210; point
541582 ten coordinate being X-coordinate 2498726.2129 and Y-coordinate
542583 6920634.2001; point eleven coordinate being X-coordinate
543584 2498805.9631 and Y-coordinate 6920500.8519; point twelve
544585 coordinate being X-coordinate 2498796.2469 and Y-coordinate
545586 6920495.1121; point thirteen coordinate being X-coordinate
546587 2498898.7221 and Y-coordinate 6920297.9941; point fourteen
547588 coordinate being X-coordinate 2499954.9900 and Y-coordinate
548589 6918250.7731; point fifteen coordinate being X-coordinate
549590 2500020.1171 and Y-coordinate 6918110.0939; point sixteen
550591 coordinate being X-coordinate 2500080.2210 and Y-coordinate
551592 6917974.0879; point seventeen coordinate being X-coordinate
552593 2501523.9560 and Y-coordinate 6914304.8499; point eighteen
553594 coordinate being X-coordinate 2502404.900 and Y-coordinate
554595 6912498.8971; point nineteen coordinate being X-coordinate
555596 2509785.2731 and Y-coordinate 6912621.3969; point twenty
556597 coordinate being X-coordinate 2509784.7859 and Y-coordinate
557598 6912516.9240; point twenty-one coordinate being X-coordinate
558599 2511570.355 and Y-coordinate 6912541.7871; point twenty-two
559600 coordinate being X-coordinate 2511587.5750 and Y-coordinate
560601 6911573.8750; point twenty-three coordinate being X-coordinate
561602 2512533.9012 and Y-coordinate 6910000.6351; point twenty-four
562603 coordinate being X-coordinate 2512535.9911 and Y-coordinate
563604 6909888.3341; point twenty-five coordinate being X-coordinate
564605 2514614.8242 and Y-coordinate 6909900.3249; point twenty-six
565606 coordinate being X-coordinate 2514667.2709 and Y-coordinate
566607 6907264.8200; point twenty-seven coordinate being X-coordinate
567608 2516211.5549 and Y-coordinate 6907280.1011; point twenty-eight
568609 coordinate being X-coordinate 2516170.0251 and Y-coordinate
569610 6909912.8849; point twenty-nine coordinate being X-coordinate
570611 2516946.5971 and Y-coordinate 6909919.5909; point thirty
571612 coordinate being X-coordinate 2516993.7056 and Y-coordinate
572613 6907258.3197; point thirty-one coordinate being X-coordinate
573614 2516509.1658 and Y-coordinate 6907250.5887; point thirty-two
574615 coordinate being X-coordinate 2516562.6831 and Y-coordinate
575616 6904328.2619; point thirty-three coordinate being X-coordinate
576617 2518941.8539 and Y-coordinate 6904396.1190; point thirty-four
577618 coordinate being X-coordinate 2518942.9661 and Y-coordinate
578619 6904330.5266; point thirty-five coordinate being X-coordinate
579620 2521292.8380 and Y-coordinate 6904353.2700; point thirty-six
580621 coordinate being X-coordinate 2521316.5316 and Y-coordinate
581622 6903392.5640; point thirty-seven coordinate being X-coordinate
582623 2521325.3878 and Y-coordinate 6903318.4772; point thirty-eight
583624 coordinate being X-coordinate 2521356.7041 and Y-coordinate
584625 6901414.3310; point thirty-nine coordinate being X-coordinate
585626 2521314.1169 and Y-coordinate 6901357.4309; point forty coordinate
586627 being X-coordinate 2520845.1837 and Y-coordinate 6901221.6041;
587628 point forty-one coordinate being X-coordinate 2523173.3261 and
588629 Y-coordinate 6897291.2340; point forty-two coordinate being
589630 X-coordinate 2523244.9020 and Y-coordinate 6897194.1689; point
590631 forty-three coordinate being X-coordinate 2524477.9399 and
591632 Y-coordinate 6895996.1168; point forty-four coordinate being
592633 X-coordinate 2524485.6109 and Y-coordinate 6895956.3610; point
593634 forty-five coordinate being X-coordinate 2523167.6889 and
594635 Y-coordinate 6895076.4838; point forty-six coordinate being
595636 X-coordinate 2523003.0869 and Y-coordinate 6894897.7000; point
596637 forty-seven coordinate being X-coordinate 2522594.3801 and
597638 Y-coordinate 6894104.8188; point forty-eight coordinate being
598639 X-coordinate 2522330.1201 and Y-coordinate 6893908.7850; point
599640 forty-nine coordinate being X-coordinate 2522247.3023 and
600641 Y-coordinate 6893900.8585; point fifty coordinate being
601642 X-coordinate 2522298.0339 and Y-coordinate 6893422.8851; point
602643 fifty-one coordinate being X-coordinate 2522299.8639 and
603644 Y-coordinate 6893221.8930; point fifty-two coordinate being
604645 X-coordinate 2522428.7511 and Y-coordinate 6892115.8841; point
605646 fifty-three coordinate being X-coordinate 2522455.3282 and
606647 Y-coordinate 6892072.8300; point fifty-four coordinate being
607648 X-coordinate 2522783.9161 and Y-coordinate 6890942.7621; point
608649 fifty-five coordinate being X-coordinate 2523200.1459 and
609650 Y-coordinate 6889672.9999; point fifty-six coordinate being
610651 X-coordinate 2523291.9161 and Y-coordinate 6889500.2738; point
611652 fifty-seven coordinate being X-coordinate 2523921.1051 and
612653 Y-coordinate 6888507.0298; point fifty-eight coordinate being
613654 X-coordinate 2522118.6710 and Y-coordinate 6887405.6878; point
614655 fifty-nine coordinate being X-coordinate 2520266.7928 and
615656 Y-coordinate 6886458.2150; Follow County Line; point sixty
616657 coordinate being X-coordinate 2508923.9081 and Y-coordinate
617658 6886331.4737; Follow County Line; point sixty-one coordinate being
618659 X-coordinate 2508923.0819 and Y-coordinate 6886389.0478; point
619660 sixty-two coordinate being X-coordinate 2505363.5704 and
620661 Y-coordinate 6886346.2066; point sixty-three coordinate being
621662 X-coordinate 2505341.5829 and Y-coordinate 6887205.9681; point
622663 sixty-four coordinate being X-coordinate 2504421.4269 and
623664 Y-coordinate 6888730.5680; point sixty-five coordinate being
624665 X-coordinate 2504480.8641 and Y-coordinate 6888746.8019; point
625666 sixty-six coordinate being X-coordinate 2505069.5749 and
626667 Y-coordinate 6888754.9298; point sixty-seven coordinate being
627668 X-coordinate 2505053.1891 and Y-coordinate 6889813.4569; point
628669 sixty-eight coordinate being X-coordinate 2506131.2040 and
629670 Y-coordinate 6890461.3828; point sixty-nine coordinate being
630671 X-coordinate 2508565.2680 and Y-coordinate 6890496.5989; point
631672 seventy coordinate being X-coordinate 2508984.1921 and
632673 Y-coordinate 6889922.9849; point seventy-one coordinate being
633674 X-coordinate 2509296.0231 and Y-coordinate 6890161.8850; point
634675 seventy-two coordinate being X-coordinate 2510032.4718 and
635676 Y-coordinate 6889160.5334; point seventy-three coordinate being
636677 X-coordinate 2510906.7689 and Y-coordinate 6889830.2358; point
637678 seventy-four coordinate being X-coordinate 2511682.7841 and
638679 Y-coordinate 6888816.9179; point seventy-five coordinate being
639680 X-coordinate 2511710.0281 and Y-coordinate 6889181.3739; point
640681 seventy-six coordinate being X-coordinate 2511687.6791 and
641682 Y-coordinate 6889793.4288; point seventy-seven coordinate being
642683 X-coordinate 2511699.9025 and Y-coordinate 6889820.6908; point
643684 seventy-eight coordinate being X-coordinate 2512223.6879 and
644685 Y-coordinate 6889858.5061; point seventy-nine coordinate being
645686 X-coordinate 2512275.7101 and Y-coordinate 2512275.7101; point
646687 eighty coordinate being X-coordinate 2512807.7149 and
647688 Y-coordinate 6889018.9339; point eighty-one coordinate being
648689 X-coordinate 2512888.3890 and Y-coordinate 6887628.7730; point
649690 eighty-two coordinate being X-coordinate 2513533.5350 and
650691 Y-coordinate 6887687.1981; point eighty-three coordinate being
651692 X-coordinate 2513515.9100 and Y-coordinate 6888066.6842; point
652693 eighty-four coordinate being X-coordinate 2515061.5713 and
653694 Y-coordinate 6888231.1560; point eighty-five coordinate being
654695 X-coordinate 2514579.5854 and Y-coordinate 6889037.4132; point
655696 eighty-six coordinate being X-coordinate 2515904.4909 and
656697 Y-coordinate 6889845.4060; point eighty-seven coordinate being
657698 X-coordinate 2516408.3281 and Y-coordinate 6889003.1748; point
658699 eighty-eight coordinate being X-coordinate 2516525.6691 and
659700 Y-coordinate 6889074.7350; point eighty-nine coordinate being
660701 X-coordinate 2517227.4840 and Y-coordinate 6887863.9848; point
661702 ninety coordinate being X-coordinate 2517344.5329 and
662703 Y-coordinate 6887934.0050; point ninety-one coordinate being
663704 X-coordinate 2517530.8731 and Y-coordinate 6887623.9347; point
664705 ninety-two coordinate being X-coordinate 2518048.6280 and
665706 Y-coordinate 6887935.0329; point ninety-three coordinate being
666707 X-coordinate 2518247.8851 and Y-coordinate 6887594.3780; point
667708 ninety-four coordinate being X-coordinate 2519209.8950 and
668709 Y-coordinate 6887849.1820; point ninety-five coordinate being
669710 X-coordinate 2521863.3779 and Y-coordinate 6889450.9829; point
670711 ninety-six coordinate being X-coordinate 2520747.6810 and
671712 Y-coordinate 6891227.3439; Follow Creek Center Line; point
672713 ninety-seven coordinate being X-coordinate 2517733.7280 and
673714 Y-coordinate 6893404.5390; point ninety-eight coordinate being
674715 X-coordinate 2518948.0829 and Y-coordinate 6894125.8909; point
675716 ninety-nine coordinate being X-coordinate 2519460.9421 and
676717 Y-coordinate 6894218.9790; point one hundred coordinate being
677718 X-coordinate 2519477.5231 and Y-coordinate 6894274.4989; point
678719 one hundred one coordinate being X-coordinate 2518991.4509 and
679720 Y-coordinate 6894608.7239; point one hundred two coordinate being
680721 X-coordinate 2518203.9659 and Y-coordinate 6895897.2138; point
681722 one hundred three coordinate being X-coordinate 2517946.8821 and
682723 Y-coordinate 6896222.1459; point one hundred four coordinate being
683724 X-coordinate 2517545.9640 and Y-coordinate 6896594.0480; point
684725 one hundred five coordinate being X-coordinate 2517520.0802 and
685726 Y-coordinate 6896574.4631; point one hundred six coordinate being
686727 X-coordinate 2517263.3281 and Y-coordinate 6896774.7829; point one
687728 hundred seven coordinate being X-coordinate 2516678.0940 and
688729 Y-coordinate 6895961.3419; point one hundred eight coordinate
689730 being X-coordinate 2516354.2429 and Y-coordinate 6894968.9191;
690731 Follow Creek Centerline; point one hundred nine coordinate being
691732 X-coordinate 2512515.4101 and Y-coordinate 6896798.7691; point
692733 one hundred ten coordinate being X-coordinate 2510070.9550 and
693734 Y-coordinate 6895345.0449; point one hundred eleven coordinate
694735 being X-coordinate 2510024.3681 and Y-coordinate 6895350.7392;
695736 point one hundred twelve coordinate being X-coordinate
696737 2509015.4410 and Y-coordinate 6897053.9060; point one hundred
697738 thirteen coordinate being X-coordinate 2508879.8501 and
698739 Y-coordinate 6897219.8690; point one hundred fourteen coordinate
699740 being X-coordinate 2508718.2930 and Y-coordinate 6897470.1391;
700741 Follow Creek Centerline; point one hundred fifteen coordinate
701742 being X-coordinate 2505471.8339 and Y-coordinate 6897644.3520;
702743 point one hundred sixteen coordinate being X-coordinate
703744 2503937.3199 and Y-coordinate 6894473.5578; point one hundred
704745 seventeen coordinate being X-coordinate 2503647.2129 and
705746 Y-coordinate 6893979.4791; point one hundred eighteen coordinate
706747 being X-coordinate 2498910.1699 and Y-coordinate 6887960.1109;
707748 point one hundred nineteen coordinate being X-coordinate
708749 2498769.1209 and Y-coordinate 6887734.4329; point one hundred
709750 twenty coordinate being X-coordinate 2498011.9099 and
710751 Y-coordinate 6886265.8380; Follow County Line; point one hundred
711752 twenty-one coordinate being X-coordinate 2485456.5931 and
712753 Y-coordinate 6886126.8941; Follow I-35E Centerline; point one
713754 hundred twenty-two coordinate being X-coordinate 2484647.7811 and
714755 Y-coordinate 6919718.5261; point one hundred twenty-three
715756 coordinate being X-coordinate 2484655.4950 and Y-coordinate
716757 6920045.0090; point one hundred twenty-four coordinate being
717758 X-coordinate 2485123.7250 and Y-coordinate 6920060.6599; point one
718759 hundred twenty-five coordinate being X-coordinate 2485180.0198
719760 and Y-coordinate 6920152.8001; point one hundred twenty-six
720761 coordinate being X-coordinate 2485328.5701 and Y-coordinate
721762 6920236.7501; point one hundred twenty-seven coordinate being
722763 X-coordinate 2486026.1310 and Y-coordinate 6920451.3770; point
723764 one hundred twenty-eight coordinate being X-coordinate
724765 2487116.2962 and Y-coordinate 6920496.6931; point one hundred
725766 twenty-nine coordinate being X-coordinate 2487357.8219 and
726767 Y-coordinate 6920522.3640; and finally, point one being
727768 X-coordinate 2487319.3499 and Y-coordinate 6922754.9501.
728769 SECTION 3. (a) The legal notice of the intention to
729770 introduce this Act, setting forth the general substance of this
730771 Act, has been published as provided by law, and the notice and a
731772 copy of this Act have been furnished to all persons, agencies,
732773 officials, or entities to which they are required to be furnished
733774 under Section 59, Article XVI, Texas Constitution, and Chapter 313,
734775 Government Code.
735776 (b) The governor, one of the required recipients, has
736777 submitted the notice and Act to the Texas Commission on
737778 Environmental Quality.
738779 (c) The Texas Commission on Environmental Quality has filed
739780 its recommendations relating to this Act with the governor,
740781 lieutenant governor, and speaker of the house of representatives
741782 within the required time.
742783 (d) All requirements of the constitution and laws of this
743784 state and the rules and procedures of the legislature with respect
744785 to the notice, introduction, and passage of this Act have been
745786 fulfilled and accomplished.
746787 SECTION 4. This Act takes effect September 1, 2021.