TX
Texas Senate Bill SB2210

Texas 2021 - 87th Regular

Texas Senate Bill SB2210 Compare Versions

Only one version of the bill is available at this time.
OldNewDifferences
11 87R9792 CXP-D
22 By: West S.B. No. 2210
33
44
55 A BILL TO BE ENTITLED
66 AN ACT
77 relating to the creation of the Lancaster Logistics District;
88 providing authority to issue bonds; providing authority to impose
99 assessments, fees, and taxes.
1010 BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
1111 SECTION 1. Subtitle C, Title 4, Special District Local Laws
1212 Code, is amended by adding Chapter 3907 to read as follows:
1313 CHAPTER 3907. LANCASTER LOGISTICS DISTRICT
1414 SUBCHAPTER A. GENERAL PROVISIONS
1515 Sec. 3907.0101. DEFINITIONS. In this chapter:
1616 (1) "Board" means the district's board of directors.
1717 (2) "City" means the City of Lancaster, Texas.
1818 (3) "County" means Dallas County, Texas.
1919 (4) "Director" means a board member.
2020 (5) "District" means the Lancaster Logistics
2121 District.
2222 Sec. 3907.0102. NATURE OF DISTRICT. The Lancaster
2323 Logistics District is a special district created under Sections 52
2424 and 52-a, Article III, and Section 59, Article XVI, Texas
2525 Constitution.
2626 Sec. 3907.0103. PURPOSE; DECLARATION OF INTENT. (a) The
2727 creation of the district is essential to accomplish the purposes of
2828 Sections 52 and 52-a, Article III, and Section 59, Article XVI,
2929 Texas Constitution, and other public purposes stated in this
3030 chapter. By creating the district and in authorizing the city, and
3131 other political subdivisions to contract with the district, the
3232 legislature has established a program to accomplish the public
3333 purposes set out in Section 52-a, Article III, Texas Constitution.
3434 (b) The creation of the district is necessary to promote,
3535 develop, encourage, and maintain employment, commerce,
3636 transportation, housing, tourism, recreation, the arts,
3737 entertainment, economic development, safety, and the public
3838 welfare in the district.
3939 (c) This chapter and the creation of the district may not be
4040 interpreted to relieve the city or county from providing the level
4141 of services provided as of the effective date of the Act enacting
4242 this chapter to the area in the district. The district is created
4343 to supplement and not to supplant city or county services provided
4444 in the district.
4545 Sec. 3907.0104. FINDINGS OF BENEFIT AND PUBLIC PURPOSE.
4646 (a) The district is created to serve a public use and benefit.
4747 (b) All land and other property included in the district
4848 will benefit from the improvements and services to be provided by
4949 the district under powers conferred by Sections 52 and 52-a,
5050 Article III, and Section 59, Article XVI, Texas Constitution, and
5151 other powers granted under this chapter.
5252 (c) The district is created to accomplish the purposes of a
5353 municipal management district and a county development district as
5454 provided by general law and Sections 52 and 52-a, Article III, and
5555 Section 59, Article XVI, Texas Constitution.
5656 (d) The creation of the district is in the public interest
5757 and is essential to further the public purposes of:
5858 (1) developing and diversifying the economy of the
5959 state;
6060 (2) eliminating unemployment and underemployment; and
6161 (3) developing or expanding transportation and
6262 commerce.
6363 (e) The district will:
6464 (1) promote the health, safety, and general welfare of
6565 residents, employers, potential employees, employees, visitors,
6666 and consumers in the district, and of the public;
6767 (2) provide needed funding for the district to
6868 preserve, maintain, and enhance the economic health and vitality of
6969 the district territory as a community and business center; and
7070 (3) promote the health, safety, welfare, and enjoyment
7171 of the public by:
7272 (A) improving, landscaping, and developing
7373 certain areas in or adjacent to the district; and
7474 (B) providing public services and facilities in
7575 or adjacent to the district that are necessary for the restoration,
7676 preservation, and enhancement of scenic beauty.
7777 (f) Pedestrian ways along or across a street, whether at
7878 grade or above or below the surface, and street lighting, street
7979 landscaping, parking, and street art objects are parts of and
8080 necessary components of a street and are considered to be a street
8181 or road improvement.
8282 Sec. 3907.0105. DISTRICT TERRITORY. (a) The district is
8383 composed of the territory described by Section 2 of the Act enacting
8484 this chapter.
8585 (b) The boundaries and field notes of the district contained
8686 in Section 2 of the Act enacting this chapter form a closure. A
8787 mistake in the field notes or in copying the field notes in the
8888 legislative process does not affect the district's:
8989 (1) organization, existence, or validity;
9090 (2) right to borrow money or issue any type of bonds or
9191 other obligations described by this chapter for a purpose for which
9292 the district is created or to pay the principal of and interest on
9393 the bonds or other obligations;
9494 (3) right to impose or collect an assessment or
9595 collect other revenue;
9696 (4) legality or operation; or
9797 (5) right to contract.
9898 Sec. 3907.0106. ELIGIBILITY FOR INCLUSION IN SPECIAL ZONES.
9999 (a) All or any part of the area of the district is eligible to be
100100 included in:
101101 (1) a tax increment reinvestment zone created under
102102 Chapter 311, Tax Code;
103103 (2) a tax abatement reinvestment zone created under
104104 Chapter 312, Tax Code;
105105 (3) an enterprise zone created under Chapter 2303,
106106 Government Code; or
107107 (4) an industrial district created under Chapter 42,
108108 Local Government Code.
109109 (b) If the city or county creates a tax increment
110110 reinvestment zone described by Subsection (a), the city or county
111111 and the board of directors of the zone, by contract with the
112112 district, may grant money deposited in the tax increment fund to the
113113 district to be used by the district for:
114114 (1) the purposes permitted for money granted to a
115115 corporation under Section 380.001(a), Local Government Code;
116116 (2) any other district purpose, including the right to
117117 pledge the money as security for any bonds or other obligations
118118 issued by the district under this chapter; and
119119 (3) funding services provided by the city to the area
120120 in the district.
121121 Sec. 3907.0107. APPLICABILITY OF MUNICIPAL MANAGEMENT
122122 DISTRICTS LAW. Except as otherwise provided by this chapter,
123123 Chapter 375, Local Government Code, applies to the district.
124124 Sec. 3907.0108. CONSTRUCTION OF CHAPTER. This chapter
125125 shall be liberally construed in conformity with the findings and
126126 purposes stated in this chapter.
127127 SUBCHAPTER B. BOARD OF DIRECTORS
128128 Sec. 3907.0201. GOVERNING BODY; TERMS. (a) The district is
129129 governed by a board of seven directors.
130130 (b) Directors serve staggered four-year terms, with three
131131 or four directors' terms expiring June 1 of each odd-numbered year.
132132 Sec. 3907.0202. APPOINTMENT OF VOTING DIRECTORS. (a) The
133133 mayor and other members of the governing body of the city shall
134134 appoint as voting directors seven persons holding the following
135135 positions:
136136 (1) the mayor of the city;
137137 (2) two members of the city's city council;
138138 (3) the city's city manager;
139139 (4) the city's finance director;
140140 (5) the city's economic development director; and
141141 (6) director of a Type B economic development
142142 corporation authorized by the city.
143143 (b) A person is appointed if a majority of the members of the
144144 governing body, including the mayor, vote to appoint that person.
145145 (c) Notwithstanding Section 3907.0201, if a person
146146 discontinues serving in a position described by Subsection (a)
147147 before the expiration of the person's term, the person's term
148148 expires immediately and the mayor and other members of the
149149 governing body of the city shall appoint a replacement in
150150 accordance with that subsection.
151151 Sec. 3907.0203. NONVOTING DIRECTORS. The board may appoint
152152 nonvoting directors to serve at the pleasure of the voting
153153 directors.
154154 Sec. 3907.0204. QUORUM. For purposes of determining the
155155 requirements for a quorum of the board, the following are not
156156 counted:
157157 (1) a board position vacant for any reason, including
158158 death, resignation, or disqualification;
159159 (2) a director who is abstaining from participation in
160160 a vote because of a conflict of interest; or
161161 (3) a nonvoting director.
162162 Sec. 3907.0205. COMPENSATION. A director is not entitled
163163 to receive fees of office.
164164 SUBCHAPTER C. POWERS AND DUTIES
165165 Sec. 3907.0301. GENERAL POWERS AND DUTIES. The district
166166 has the powers and duties necessary to accomplish the purposes for
167167 which the district is created.
168168 Sec. 3907.0302. DEVELOPMENT CORPORATION POWERS. The
169169 district, using money available to the district, may exercise the
170170 powers given to a development corporation under Chapter 505, Local
171171 Government Code, including the power to own, operate, acquire,
172172 construct, lease, improve, or maintain a project under that
173173 chapter.
174174 Sec. 3907.0303. NONPROFIT CORPORATION. (a) The board by
175175 resolution may authorize the creation of a nonprofit corporation to
176176 assist and act for the district in implementing a project or
177177 providing a service authorized by this chapter.
178178 (b) The nonprofit corporation:
179179 (1) has each power of and is considered to be a local
180180 government corporation created under Subchapter D, Chapter 431,
181181 Transportation Code; and
182182 (2) may implement any project and provide any service
183183 authorized by this chapter.
184184 (c) The board shall appoint the board of directors of the
185185 nonprofit corporation. The board of directors of the nonprofit
186186 corporation shall serve in the same manner as the board of directors
187187 of a local government corporation created under Subchapter D,
188188 Chapter 431, Transportation Code, except that a board member is not
189189 required to reside in the district.
190190 Sec. 3907.0304. AGREEMENTS; GRANTS. (a) As provided by
191191 Chapter 375, Local Government Code, the district may make an
192192 agreement with or accept a gift, grant, or loan from any person.
193193 (b) The implementation of a project is a governmental
194194 function or service for the purposes of Chapter 791, Government
195195 Code.
196196 Sec. 3907.0305. LAW ENFORCEMENT SERVICES. To protect the
197197 public interest, the district may contract with a qualified party,
198198 including the city or county, to provide law enforcement services
199199 in the district for a fee.
200200 Sec. 3907.0306. MEMBERSHIP IN CHARITABLE ORGANIZATIONS.
201201 The district may join and pay dues to a charitable or nonprofit
202202 organization that performs a service or provides an activity
203203 consistent with the furtherance of a district purpose.
204204 Sec. 3907.0307. ECONOMIC DEVELOPMENT PROGRAMS. (a) The
205205 district may engage in activities that accomplish the economic
206206 development purposes of the district.
207207 (b) The district may establish and provide for the
208208 administration of one or more programs to promote state or local
209209 economic development and to stimulate business and commercial
210210 activity in the district, including programs to:
211211 (1) make loans and grants of public money; and
212212 (2) provide district personnel and services.
213213 (c) The district may create economic development programs
214214 and exercise the economic development powers provided to
215215 municipalities by:
216216 (1) Chapter 380, Local Government Code; and
217217 (2) Subchapter A, Chapter 1509, Government Code.
218218 Sec. 3907.0308. ELIGIBILITY FOR CERTAIN GRANTS.
219219 Notwithstanding any other law, a retailer that has registered with
220220 the district for eligible incentive programs is eligible to receive
221221 a grant under the Texas Enterprise Fund program established under
222222 Subchapter E, Chapter 481, Government Code, for a purpose specified
223223 by Section 481.078 of that code. A rule applicable to the retailer
224224 that requires the retailer to pay a certain wage to be eligible to
225225 receive a grant under that section may not require a wage that
226226 exceeds 75 percent of the prevailing wage of other eligible
227227 retailers in the county.
228228 Sec. 3907.0309. NO EMINENT DOMAIN POWER. The district may
229229 not exercise the power of eminent domain.
230230 Sec. 3907.0310. PARKING FACILITIES. (a) The district may
231231 acquire, lease as lessor or lessee, construct, develop, own,
232232 operate, and maintain parking facilities or a system of parking
233233 facilities, including lots, garages, parking terminals, or other
234234 structures or accommodations for parking motor vehicles off the
235235 streets and related appurtenances.
236236 (b) The district's parking facilities serve the public
237237 purposes of the district and are owned, used, and held for a public
238238 purpose even if leased or operated by a private entity for a term of
239239 years.
240240 (c) The district's parking facilities are parts of and
241241 necessary components of a street and are considered to be a street
242242 or road improvement.
243243 (d) The development and operation of the district's parking
244244 facilities may be considered an economic development program.
245245 Sec. 3907.0311. CONSERVATION AND RECLAMATION DISTRICT
246246 POWERS. The district has the powers provided by the general laws
247247 relating to conservation and reclamation districts created under
248248 Section 59, Article XVI, Texas Constitution, including Chapters 49
249249 and 54, Water Code.
250250 Sec. 3907.0312. ROAD DISTRICT POWERS. The district has the
251251 powers provided by the general laws relating to road districts and
252252 road utility districts created under Section 52(b), Article III,
253253 Texas Constitution, including Chapter 441, Transportation Code.
254254 Sec. 3907.0313. PUBLIC IMPROVEMENT DISTRICT POWERS. The
255255 district has the powers provided by Chapter 372, Local Government
256256 Code, to a municipality or county.
257257 Sec. 3907.0314. CONTRACT POWERS. The district may contract
258258 with a governmental or private entity, on terms determined by the
259259 board, to carry out a power or duty authorized by this chapter or to
260260 accomplish a purpose for which the district is created.
261261 Sec. 3907.0315. MUNICIPAL DEVELOPMENT DISTRICT POWERS. The
262262 district may exercise the powers given to a municipal development
263263 district under Chapter 377, Local Government Code, including the
264264 power to own, operate, acquire, construct, lease, improve, or
265265 maintain a project described by that chapter.
266266 SUBCHAPTER D. IMPROVEMENT PROJECTS AND SERVICES
267267 Sec. 3907.0401. IMPROVEMENT PROJECTS AND SERVICES. The
268268 district may provide, design, construct, acquire, improve,
269269 relocate, operate, maintain, or finance an improvement project or
270270 service, including tourism and visitor facilities, using any money
271271 available to the district, or contract with a governmental or
272272 private entity and reimburse that entity for the provision, design,
273273 construction, acquisition, improvement, relocation, operation,
274274 maintenance, or financing of an improvement project, service, or
275275 cost, for the provision of credit enhancement, or for any cost of
276276 operating or maintaining the district or the issuance of district
277277 obligations authorized under this chapter, Chapter 372, 375, or
278278 377, Local Government Code, or Chapter 49 or 54, Water Code.
279279 Sec. 3907.0402. LOCATION OF IMPROVEMENT PROJECT. An
280280 improvement project may be inside or outside the district.
281281 Sec. 3907.0403. IMPROVEMENT PROJECT AND SERVICE IN
282282 DEFINABLE AREAS. The district may undertake an improvement project
283283 or service that confers a special benefit on one or more definable
284284 areas in the district that share a common characteristic or use and
285285 levy and collect a special assessment on benefited property in the
286286 district in accordance with:
287287 (1) Chapter 372, Local Government Code; or
288288 (2) Chapter 375, Local Government Code.
289289 SUBCHAPTER E. GENERAL FINANCIAL PROVISIONS; ASSESSMENTS
290290 Sec. 3907.0501. MONEY USED FOR IMPROVEMENTS, SERVICES, OR
291291 OTHER EXPENSES. (a) The district may undertake and provide an
292292 improvement project or service authorized by this chapter using any
293293 money available to the district.
294294 (b) The district may provide or secure the payment or
295295 repayment of any cost or expense related to the establishment,
296296 administration, and operation of the district and the district's
297297 costs or share of the costs of a district contractual obligation or
298298 debt through:
299299 (1) a lease, installment purchase contract, or other
300300 agreement with any person; or
301301 (2) the imposition of taxes, user fees, concessions,
302302 rentals, or other revenue or resources of the district.
303303 Sec. 3907.0502. BORROWING MONEY; OBLIGATIONS. (a) The
304304 district may borrow money for a district purpose, including the
305305 acquisition or construction of improvement projects authorized by
306306 this chapter and the reimbursement of a person who develops or owns
307307 an improvement project authorized by this chapter, without holding
308308 an election by issuing bonds, notes, time warrants, credit
309309 agreements, or other obligations, or by entering into a contract or
310310 other agreement payable wholly or partly from an assessment, a
311311 contract payment, a grant, revenue from a zone created under
312312 Chapter 311 or 312, Tax Code, sales and use taxes, hotel occupancy
313313 taxes, other district revenue, or a combination of these sources.
314314 (b) An obligation described by Subsection (a):
315315 (1) may bear interest at a rate determined by the
316316 board; and
317317 (2) may include a term or condition as determined by
318318 the board.
319319 Sec. 3907.0503. ASSESSMENTS. (a) Except as provided by
320320 Subsection (b), the district may impose an assessment on property
321321 in the district, regardless of whether the property is contiguous,
322322 to pay for an obligation described by Section 3907.0502 or for an
323323 improvement project authorized under Section 3907.0401 in the
324324 manner provided for:
325325 (1) a district under Subchapter A, E, or F, Chapter
326326 375, Local Government Code; or
327327 (2) a municipality or county under Subchapter A,
328328 Chapter 372, Local Government Code.
329329 (b) The district may:
330330 (1) adopt procedures for the collection of assessments
331331 under this chapter that are consistent with the procedures for the
332332 collection of a hotel occupancy tax under Chapter 351, Tax Code; and
333333 (2) pursue remedies for the failure to pay an
334334 assessment under this chapter that are available for failure to pay
335335 a hotel occupancy tax under Chapter 351, Tax Code.
336336 (c) The district may not impose an assessment on a
337337 municipality, county, or other political subdivision.
338338 Sec. 3907.0504. RESIDENTIAL PROPERTY NOT EXEMPT. Section
339339 375.161, Local Government Code, does not apply to the district.
340340 Sec. 3907.0505. IMPACT FEES; EXEMPTION. (a) The district
341341 may impose an impact fee on property in the district, including an
342342 impact fee on residential property, according to the benefit
343343 received by the property.
344344 (b) An impact fee for residential property must be for the
345345 limited purpose of providing capital funding for:
346346 (1) public water and wastewater facilities;
347347 (2) drainage and storm water facilities; and
348348 (3) streets and alleys.
349349 (c) The district may not impose an impact fee on the
350350 property, including equipment and facilities, of a public utility
351351 provider or a cable operator as defined by 47 U.S.C. Section 522.
352352 Sec. 3907.0506. RATES, FEES, AND CHARGES. The district may
353353 establish, revise, repeal, enforce, and collect rates, fees, and
354354 charges for the enjoyment, sale, rental, or other use of:
355355 (1) an improvement project;
356356 (2) a product resulting from an improvement project;
357357 or
358358 (3) another district facility, service, or property.
359359 Sec. 3907.0507. PUBLIC SERVICE USER CHARGES. (a) The
360360 district may establish user charges related to various public
361361 services, including:
362362 (1) the collection and treatment of wastewater;
363363 (2) the operation of storm water facilities, including
364364 the regulation of storm water for the protection of water quality in
365365 the district; or
366366 (3) the provision of septic tank maintenance services
367367 inside and outside the district.
368368 (b) The district may establish a user charge for the
369369 provision of road improvements to be charged only to vehicles other
370370 than passenger cars as that term is defined by Section 541.201,
371371 Transportation Code.
372372 Sec. 3907.0508. COSTS FOR IMPROVEMENT PROJECTS. The
373373 district may undertake separately or jointly with other persons all
374374 or part of the cost of an improvement project, including an
375375 improvement project:
376376 (1) for improving, enhancing, and supporting public
377377 safety and security, fire protection and emergency medical
378378 services, and law enforcement in or adjacent to the district;
379379 (2) for improving, enhancing, providing, or
380380 supporting tourism, recreation, housing, the arts, entertainment,
381381 or economic development; or
382382 (3) that confers a general benefit on the entire
383383 district or a special benefit on a definable part of the district.
384384 Sec. 3907.0509. TAX ABATEMENT. The district may enter into
385385 a tax abatement agreement in accordance with the general laws of
386386 this state authorizing and applicable to a tax abatement agreement
387387 by a municipality.
388388 SUBCHAPTER F. TAXES AND BONDS
389389 Sec. 3907.0601. CONSENT OF CITY REQUIRED. The district may
390390 not issue a bond until the city by ordinance or resolution has
391391 consented to the issuance of the bond.
392392 Sec. 3907.0602. ELECTIONS REGARDING TAXES OR BONDS. (a)
393393 The district may issue, without an election, bonds and other
394394 obligations secured by assessments, contract payments, sales and
395395 use taxes, hotel occupancy taxes, or any other revenue from any
396396 source other than ad valorem taxes.
397397 (b) The district must hold an election in the manner
398398 provided by Chapters 49 and 54, Water Code, to obtain voter approval
399399 before the district may impose an ad valorem tax or issue bonds
400400 payable from ad valorem taxes.
401401 (c) The district may not issue bonds payable from ad valorem
402402 taxes to finance a road project unless the issuance is approved by a
403403 vote of a two-thirds majority of the district voters voting at an
404404 election held for that purpose.
405405 Sec. 3907.0603. OPERATION AND MAINTENANCE TAX. (a) If
406406 authorized by a majority of the district voters voting at an
407407 election held under Section 3907.0602, the district may impose an
408408 operation and maintenance tax on taxable property in the district
409409 in accordance with Section 49.107, Water Code.
410410 (b) The board shall determine the tax rate. The rate may not
411411 exceed the rate approved at the election.
412412 (c) Notwithstanding Subsection (a), Section 49.107(f),
413413 Water Code, does not apply to the district.
414414 Sec. 3907.0604. CONTRACT TAXES. (a) In accordance with
415415 Section 49.108, Water Code, the district may impose a tax other than
416416 an operation and maintenance tax and use the revenue derived from
417417 the tax to make payments under a contract after the provisions of
418418 the contract have been approved by a majority of the district voters
419419 voting at an election held for that purpose.
420420 (b) A contract approved by the district voters may contain a
421421 provision stating that the contract may be modified or amended by
422422 the board without further voter approval.
423423 Sec. 3907.0605. TAXES FOR BONDS AND OTHER OBLIGATIONS. At
424424 the time bonds or other obligations payable wholly or partly from ad
425425 valorem taxes are issued:
426426 (1) the board shall impose a continuing direct annual
427427 ad valorem tax, without limit as to rate or amount, for each year
428428 that all or part of the bonds are outstanding; and
429429 (2) the district annually shall impose an ad valorem
430430 tax on all taxable property in the district in an amount sufficient
431431 to:
432432 (A) pay the interest on the bonds or other
433433 obligations as the interest becomes due;
434434 (B) create a sinking fund for the payment of the
435435 principal of the bonds or other obligations when due or the
436436 redemption price at any earlier required redemption date; and
437437 (C) pay the expenses of imposing the taxes.
438438 SUBCHAPTER G. SALES AND USE TAX
439439 Sec. 3907.0701. MEANINGS OF WORDS AND PHRASES. A word or
440440 phrase used in this subchapter that is defined by Chapter 151 or
441441 321, Tax Code, has the meaning assigned by Chapter 151 or 321, Tax
442442 Code, except to the extent inconsistent with Section 3907.0702(c).
443443 Sec. 3907.0702. APPLICABILITY OF CERTAIN TAX CODE
444444 PROVISIONS. (a) The provisions of Subchapters C, D, E, and F,
445445 Chapter 321, Tax Code, relating to municipal sales and use taxes
446446 apply to the application, collection, and administration of a sales
447447 and use tax imposed under this subchapter to the extent consistent
448448 with this chapter, as if references in Chapter 321, Tax Code, to a
449449 municipality referred to the district and references to a governing
450450 body of a municipality referred to the board.
451451 (b) Sections 321.401-321.404 and 321.506, Tax Code, do not
452452 apply to a tax imposed under this subchapter.
453453 (c) Notwithstanding any other law, a location maintained in
454454 the district by a retailer that has registered with the district for
455455 eligible incentive programs is considered to be a place of business
456456 of the retailer for all purposes under Chapter 321, Tax Code.
457457 Sec. 3907.0703. AUTHORIZATION; ELECTION. (a) The district
458458 may adopt, increase, reduce, or repeal the sales and use tax
459459 authorized by this subchapter at an election in which a majority of
460460 the voters of the district voting in the election approve the
461461 adoption, increase, reduction, or repeal of the tax, as
462462 applicable.
463463 (b) The board by order shall call an election to adopt a
464464 sales and use tax, and may call a subsequent election to increase,
465465 reduce, or repeal the tax. The election shall be held on the first
466466 authorized uniform election date that occurs after the time
467467 required by Section 3.005, Election Code.
468468 (c) The district shall provide notice of the election and
469469 shall hold the election in the manner prescribed by Chapter 54,
470470 Water Code, for bond elections for municipal utility districts.
471471 (d) The ballots shall be printed to provide for voting for
472472 or against the following appropriate proposition:
473473 (1) "Adoption of a ___ percent district sales and use
474474 tax in the district";
475475 (2) "Increase of the district sales and use tax in the
476476 district from ___ percent to ___ percent";
477477 (3) "Reduction of the district sales and use tax in the
478478 district from ___ percent to ___ percent"; or
479479 (4) "Repeal of the district sales and use tax in the
480480 district."
481481 Sec. 3907.0704. EFFECTIVE DATE OF TAX. A tax imposed under
482482 this subchapter or the repeal or reduction of a tax under this
483483 subchapter takes effect on the first day of the first calendar
484484 quarter that occurs after the date the comptroller receives the
485485 copy of the resolution as required by Section 321.405(b), Tax Code.
486486 Sec. 3907.0705. SALES AND USE TAX RATE. (a) On adoption or
487487 increase of the tax authorized by this subchapter, there is imposed
488488 a tax at the rate approved at the election held under Section
489489 3907.0703 on the receipts from the sale at retail of taxable items
490490 in the district, and an excise tax on the use, storage, or other
491491 consumption in the district of taxable items purchased, leased, or
492492 rented from a retailer in the district during the period that the
493493 tax is in effect.
494494 (b) The rate of the excise tax is the same as the rate of the
495495 sales tax portion of the tax and is applied to the sales price of the
496496 taxable item.
497497 (c) The board may not adopt or increase a tax authorized
498498 under this subchapter if the adoption or increase would cause the
499499 combined tax rate of all local sales and use taxes in any location
500500 in the district to exceed two percent.
501501 Sec. 3907.0706. EXAMINATION AND RECEIPT OF INFORMATION.
502502 The district may examine and receive information related to the
503503 imposition of a sales and use tax to the same extent as if the
504504 district were a municipality.
505505 Sec. 3907.0707. ALTERNATIVE METHOD OF IMPOSITION.
506506 Notwithstanding any other provision of this subchapter, the
507507 district may impose the sales and use tax as provided by Subchapter
508508 F, Chapter 383, Local Government Code, instead of as provided by the
509509 other provisions of this subchapter.
510510 SUBCHAPTER H. HOTEL OCCUPANCY TAX
511511 Sec. 3907.0801. DEFINITION. In this subchapter, "hotel"
512512 has the meaning assigned by Section 156.001, Tax Code.
513513 Sec. 3907.0802. APPLICABILITY OF CERTAIN TAX CODE
514514 PROVISIONS. (a) In this subchapter:
515515 (1) a reference in Chapter 351, Tax Code, to a
516516 municipality is a reference to the district; and
517517 (2) a reference in Chapter 351, Tax Code, to the
518518 governing body of a municipality is a reference to the board.
519519 (b) Except as inconsistent with this subchapter, Subchapter
520520 A, Chapter 351, Tax Code, governs a hotel occupancy tax authorized
521521 by this subchapter, including the collection of the tax, subject to
522522 the limitations prescribed by Sections 351.002(b) and (c), Tax
523523 Code.
524524 Sec. 3907.0803. TAX AUTHORIZED; TAX RATE. (a) The district
525525 may impose a hotel occupancy tax for the purposes described by
526526 Section 3907.0805.
527527 (b) The amount of the tax may not exceed seven percent of the
528528 price paid for a room in a hotel.
529529 Sec. 3907.0804. INFORMATION. The district may examine and
530530 receive information related to the imposition of hotel occupancy
531531 taxes to the same extent as if the district were a municipality.
532532 Sec. 3907.0805. USE OF HOTEL OCCUPANCY TAX. The district
533533 may use the proceeds from a hotel occupancy tax imposed under this
534534 subchapter for any of the district's purposes.
535535 SUBCHAPTER I. DISSOLUTION OF DISTRICT
536536 Sec. 3907.0901. DISSOLUTION. (a) Except as provided by
537537 Subsection (b), the board:
538538 (1) may dissolve the district; and
539539 (2) shall dissolve the district on receipt of a
540540 written petition requesting dissolution signed by the owners of 75
541541 percent of the acreage of real property in the district.
542542 (b) The board may not dissolve the district until the
543543 district's outstanding indebtedness or contractual obligations
544544 have been repaid or discharged.
545545 (c) After the board dissolves the district, the board shall
546546 transfer ownership of all district property and assets to the city.
547547 Sec. 3907.0902. COLLECTION OF ASSESSMENTS AND OTHER
548548 REVENUE. (a) If the dissolved district has bonds or other
549549 obligations outstanding secured by and payable from assessments or
550550 other revenue, other than revenue from ad valorem taxes, the city
551551 shall succeed to the rights and obligations of the district
552552 regarding enforcement and collection of the assessments or other
553553 revenue.
554554 (b) The city shall have and exercise all district powers to
555555 enforce and collect the assessments or other revenue to pay:
556556 (1) the bonds or other obligations when due and
557557 payable according to their terms; or
558558 (2) special revenue or assessment bonds or other
559559 obligations issued by the city to refund the outstanding bonds or
560560 obligations.
561561 Sec. 3907.0903. ASSUMPTION OF ASSETS AND LIABILITIES. (a)
562562 After the city dissolves the district, the city assumes, subject to
563563 the appropriation and availability of funds, the obligations of the
564564 district, including any bonds or other debt payable from
565565 assessments or other district revenue.
566566 (b) If the city dissolves the district, the board shall
567567 transfer ownership of all district property to the city.
568568 SECTION 2. The Lancaster Logistics District initially
569569 includes all the territory contained in the following area:
570570 Point one being X-coordinate 2487319.3499 and Y-coordinate
571571 6922754.9501; point two being X-coordinate 2489976.8360 and
572572 Y-coordinate 6922802.8371; point three being X-coordinate
573573 2489976.5470 and Y-coordinate 6922821.0920; point four coordinate
574574 being X-coordinate 2490900.9402 and Y-coordinate 6923376.5099;
575575 point five coordinate being X-coordinate 2495505.2010 and
576576 Y-coordinate 6922797.4339; point six coordinate being X-coordinate
577577 2495489.8450 and Y-coordinate 6922059.3209; point seven coordinate
578578 being X-coordinate 2495214.5539 and Y-coordinate 6921983.1971;
579579 point eight coordinate being X-coordinate 2496694.2750 and
580580 Y-coordinate 6919496.9609; point nine coordinate being
581581 X-coordinate 2498698.1710 and Y-coordinate 6920689.3210; point
582582 ten coordinate being X-coordinate 2498726.2129 and Y-coordinate
583583 6920634.2001; point eleven coordinate being X-coordinate
584584 2498805.9631 and Y-coordinate 6920500.8519; point twelve
585585 coordinate being X-coordinate 2498796.2469 and Y-coordinate
586586 6920495.1121; point thirteen coordinate being X-coordinate
587587 2498898.7221 and Y-coordinate 6920297.9941; point fourteen
588588 coordinate being X-coordinate 2499954.9900 and Y-coordinate
589589 6918250.7731; point fifteen coordinate being X-coordinate
590590 2500020.1171 and Y-coordinate 6918110.0939; point sixteen
591591 coordinate being X-coordinate 2500080.2210 and Y-coordinate
592592 6917974.0879; point seventeen coordinate being X-coordinate
593593 2501523.9560 and Y-coordinate 6914304.8499; point eighteen
594594 coordinate being X-coordinate 2502404.900 and Y-coordinate
595595 6912498.8971; point nineteen coordinate being X-coordinate
596596 2509785.2731 and Y-coordinate 6912621.3969; point twenty
597597 coordinate being X-coordinate 2509784.7859 and Y-coordinate
598598 6912516.9240; point twenty-one coordinate being X-coordinate
599599 2511570.355 and Y-coordinate 6912541.7871; point twenty-two
600600 coordinate being X-coordinate 2511587.5750 and Y-coordinate
601601 6911573.8750; point twenty-three coordinate being X-coordinate
602602 2512533.9012 and Y-coordinate 6910000.6351; point twenty-four
603603 coordinate being X-coordinate 2512535.9911 and Y-coordinate
604604 6909888.3341; point twenty-five coordinate being X-coordinate
605605 2514614.8242 and Y-coordinate 6909900.3249; point twenty-six
606606 coordinate being X-coordinate 2514667.2709 and Y-coordinate
607607 6907264.8200; point twenty-seven coordinate being X-coordinate
608608 2516211.5549 and Y-coordinate 6907280.1011; point twenty-eight
609609 coordinate being X-coordinate 2516170.0251 and Y-coordinate
610610 6909912.8849; point twenty-nine coordinate being X-coordinate
611611 2516946.5971 and Y-coordinate 6909919.5909; point thirty
612612 coordinate being X-coordinate 2516993.7056 and Y-coordinate
613613 6907258.3197; point thirty-one coordinate being X-coordinate
614614 2516509.1658 and Y-coordinate 6907250.5887; point thirty-two
615615 coordinate being X-coordinate 2516562.6831 and Y-coordinate
616616 6904328.2619; point thirty-three coordinate being X-coordinate
617617 2518941.8539 and Y-coordinate 6904396.1190; point thirty-four
618618 coordinate being X-coordinate 2518942.9661 and Y-coordinate
619619 6904330.5266; point thirty-five coordinate being X-coordinate
620620 2521292.8380 and Y-coordinate 6904353.2700; point thirty-six
621621 coordinate being X-coordinate 2521316.5316 and Y-coordinate
622622 6903392.5640; point thirty-seven coordinate being X-coordinate
623623 2521325.3878 and Y-coordinate 6903318.4772; point thirty-eight
624624 coordinate being X-coordinate 2521356.7041 and Y-coordinate
625625 6901414.3310; point thirty-nine coordinate being X-coordinate
626626 2521314.1169 and Y-coordinate 6901357.4309; point forty coordinate
627627 being X-coordinate 2520845.1837 and Y-coordinate 6901221.6041;
628628 point forty-one coordinate being X-coordinate 2523173.3261 and
629629 Y-coordinate 6897291.2340; point forty-two coordinate being
630630 X-coordinate 2523244.9020 and Y-coordinate 6897194.1689; point
631631 forty-three coordinate being X-coordinate 2524477.9399 and
632632 Y-coordinate 6895996.1168; point forty-four coordinate being
633633 X-coordinate 2524485.6109 and Y-coordinate 6895956.3610; point
634634 forty-five coordinate being X-coordinate 2523167.6889 and
635635 Y-coordinate 6895076.4838; point forty-six coordinate being
636636 X-coordinate 2523003.0869 and Y-coordinate 6894897.7000; point
637637 forty-seven coordinate being X-coordinate 2522594.3801 and
638638 Y-coordinate 6894104.8188; point forty-eight coordinate being
639639 X-coordinate 2522330.1201 and Y-coordinate 6893908.7850; point
640640 forty-nine coordinate being X-coordinate 2522247.3023 and
641641 Y-coordinate 6893900.8585; point fifty coordinate being
642642 X-coordinate 2522298.0339 and Y-coordinate 6893422.8851; point
643643 fifty-one coordinate being X-coordinate 2522299.8639 and
644644 Y-coordinate 6893221.8930; point fifty-two coordinate being
645645 X-coordinate 2522428.7511 and Y-coordinate 6892115.8841; point
646646 fifty-three coordinate being X-coordinate 2522455.3282 and
647647 Y-coordinate 6892072.8300; point fifty-four coordinate being
648648 X-coordinate 2522783.9161 and Y-coordinate 6890942.7621; point
649649 fifty-five coordinate being X-coordinate 2523200.1459 and
650650 Y-coordinate 6889672.9999; point fifty-six coordinate being
651651 X-coordinate 2523291.9161 and Y-coordinate 6889500.2738; point
652652 fifty-seven coordinate being X-coordinate 2523921.1051 and
653653 Y-coordinate 6888507.0298; point fifty-eight coordinate being
654654 X-coordinate 2522118.6710 and Y-coordinate 6887405.6878; point
655655 fifty-nine coordinate being X-coordinate 2520266.7928 and
656656 Y-coordinate 6886458.2150; Follow County Line; point sixty
657657 coordinate being X-coordinate 2508923.9081 and Y-coordinate
658658 6886331.4737; Follow County Line; point sixty-one coordinate being
659659 X-coordinate 2508923.0819 and Y-coordinate 6886389.0478; point
660660 sixty-two coordinate being X-coordinate 2505363.5704 and
661661 Y-coordinate 6886346.2066; point sixty-three coordinate being
662662 X-coordinate 2505341.5829 and Y-coordinate 6887205.9681; point
663663 sixty-four coordinate being X-coordinate 2504421.4269 and
664664 Y-coordinate 6888730.5680; point sixty-five coordinate being
665665 X-coordinate 2504480.8641 and Y-coordinate 6888746.8019; point
666666 sixty-six coordinate being X-coordinate 2505069.5749 and
667667 Y-coordinate 6888754.9298; point sixty-seven coordinate being
668668 X-coordinate 2505053.1891 and Y-coordinate 6889813.4569; point
669669 sixty-eight coordinate being X-coordinate 2506131.2040 and
670670 Y-coordinate 6890461.3828; point sixty-nine coordinate being
671671 X-coordinate 2508565.2680 and Y-coordinate 6890496.5989; point
672672 seventy coordinate being X-coordinate 2508984.1921 and
673673 Y-coordinate 6889922.9849; point seventy-one coordinate being
674674 X-coordinate 2509296.0231 and Y-coordinate 6890161.8850; point
675675 seventy-two coordinate being X-coordinate 2510032.4718 and
676676 Y-coordinate 6889160.5334; point seventy-three coordinate being
677677 X-coordinate 2510906.7689 and Y-coordinate 6889830.2358; point
678678 seventy-four coordinate being X-coordinate 2511682.7841 and
679679 Y-coordinate 6888816.9179; point seventy-five coordinate being
680680 X-coordinate 2511710.0281 and Y-coordinate 6889181.3739; point
681681 seventy-six coordinate being X-coordinate 2511687.6791 and
682682 Y-coordinate 6889793.4288; point seventy-seven coordinate being
683683 X-coordinate 2511699.9025 and Y-coordinate 6889820.6908; point
684684 seventy-eight coordinate being X-coordinate 2512223.6879 and
685685 Y-coordinate 6889858.5061; point seventy-nine coordinate being
686686 X-coordinate 2512275.7101 and Y-coordinate 2512275.7101; point
687687 eighty coordinate being X-coordinate 2512807.7149 and
688688 Y-coordinate 6889018.9339; point eighty-one coordinate being
689689 X-coordinate 2512888.3890 and Y-coordinate 6887628.7730; point
690690 eighty-two coordinate being X-coordinate 2513533.5350 and
691691 Y-coordinate 6887687.1981; point eighty-three coordinate being
692692 X-coordinate 2513515.9100 and Y-coordinate 6888066.6842; point
693693 eighty-four coordinate being X-coordinate 2515061.5713 and
694694 Y-coordinate 6888231.1560; point eighty-five coordinate being
695695 X-coordinate 2514579.5854 and Y-coordinate 6889037.4132; point
696696 eighty-six coordinate being X-coordinate 2515904.4909 and
697697 Y-coordinate 6889845.4060; point eighty-seven coordinate being
698698 X-coordinate 2516408.3281 and Y-coordinate 6889003.1748; point
699699 eighty-eight coordinate being X-coordinate 2516525.6691 and
700700 Y-coordinate 6889074.7350; point eighty-nine coordinate being
701701 X-coordinate 2517227.4840 and Y-coordinate 6887863.9848; point
702702 ninety coordinate being X-coordinate 2517344.5329 and
703703 Y-coordinate 6887934.0050; point ninety-one coordinate being
704704 X-coordinate 2517530.8731 and Y-coordinate 6887623.9347; point
705705 ninety-two coordinate being X-coordinate 2518048.6280 and
706706 Y-coordinate 6887935.0329; point ninety-three coordinate being
707707 X-coordinate 2518247.8851 and Y-coordinate 6887594.3780; point
708708 ninety-four coordinate being X-coordinate 2519209.8950 and
709709 Y-coordinate 6887849.1820; point ninety-five coordinate being
710710 X-coordinate 2521863.3779 and Y-coordinate 6889450.9829; point
711711 ninety-six coordinate being X-coordinate 2520747.6810 and
712712 Y-coordinate 6891227.3439; Follow Creek Center Line; point
713713 ninety-seven coordinate being X-coordinate 2517733.7280 and
714714 Y-coordinate 6893404.5390; point ninety-eight coordinate being
715715 X-coordinate 2518948.0829 and Y-coordinate 6894125.8909; point
716716 ninety-nine coordinate being X-coordinate 2519460.9421 and
717717 Y-coordinate 6894218.9790; point one hundred coordinate being
718718 X-coordinate 2519477.5231 and Y-coordinate 6894274.4989; point
719719 one hundred one coordinate being X-coordinate 2518991.4509 and
720720 Y-coordinate 6894608.7239; point one hundred two coordinate being
721721 X-coordinate 2518203.9659 and Y-coordinate 6895897.2138; point
722722 one hundred three coordinate being X-coordinate 2517946.8821 and
723723 Y-coordinate 6896222.1459; point one hundred four coordinate being
724724 X-coordinate 2517545.9640 and Y-coordinate 6896594.0480; point
725725 one hundred five coordinate being X-coordinate 2517520.0802 and
726726 Y-coordinate 6896574.4631; point one hundred six coordinate being
727727 X-coordinate 2517263.3281 and Y-coordinate 6896774.7829; point one
728728 hundred seven coordinate being X-coordinate 2516678.0940 and
729729 Y-coordinate 6895961.3419; point one hundred eight coordinate
730730 being X-coordinate 2516354.2429 and Y-coordinate 6894968.9191;
731731 Follow Creek Centerline; point one hundred nine coordinate being
732732 X-coordinate 2512515.4101 and Y-coordinate 6896798.7691; point
733733 one hundred ten coordinate being X-coordinate 2510070.9550 and
734734 Y-coordinate 6895345.0449; point one hundred eleven coordinate
735735 being X-coordinate 2510024.3681 and Y-coordinate 6895350.7392;
736736 point one hundred twelve coordinate being X-coordinate
737737 2509015.4410 and Y-coordinate 6897053.9060; point one hundred
738738 thirteen coordinate being X-coordinate 2508879.8501 and
739739 Y-coordinate 6897219.8690; point one hundred fourteen coordinate
740740 being X-coordinate 2508718.2930 and Y-coordinate 6897470.1391;
741741 Follow Creek Centerline; point one hundred fifteen coordinate
742742 being X-coordinate 2505471.8339 and Y-coordinate 6897644.3520;
743743 point one hundred sixteen coordinate being X-coordinate
744744 2503937.3199 and Y-coordinate 6894473.5578; point one hundred
745745 seventeen coordinate being X-coordinate 2503647.2129 and
746746 Y-coordinate 6893979.4791; point one hundred eighteen coordinate
747747 being X-coordinate 2498910.1699 and Y-coordinate 6887960.1109;
748748 point one hundred nineteen coordinate being X-coordinate
749749 2498769.1209 and Y-coordinate 6887734.4329; point one hundred
750750 twenty coordinate being X-coordinate 2498011.9099 and
751751 Y-coordinate 6886265.8380; Follow County Line; point one hundred
752752 twenty-one coordinate being X-coordinate 2485456.5931 and
753753 Y-coordinate 6886126.8941; Follow I-35E Centerline; point one
754754 hundred twenty-two coordinate being X-coordinate 2484647.7811 and
755755 Y-coordinate 6919718.5261; point one hundred twenty-three
756756 coordinate being X-coordinate 2484655.4950 and Y-coordinate
757757 6920045.0090; point one hundred twenty-four coordinate being
758758 X-coordinate 2485123.7250 and Y-coordinate 6920060.6599; point one
759759 hundred twenty-five coordinate being X-coordinate 2485180.0198
760760 and Y-coordinate 6920152.8001; point one hundred twenty-six
761761 coordinate being X-coordinate 2485328.5701 and Y-coordinate
762762 6920236.7501; point one hundred twenty-seven coordinate being
763763 X-coordinate 2486026.1310 and Y-coordinate 6920451.3770; point
764764 one hundred twenty-eight coordinate being X-coordinate
765765 2487116.2962 and Y-coordinate 6920496.6931; point one hundred
766766 twenty-nine coordinate being X-coordinate 2487357.8219 and
767767 Y-coordinate 6920522.3640; and finally, point one being
768768 X-coordinate 2487319.3499 and Y-coordinate 6922754.9501.
769769 SECTION 3. (a) The legal notice of the intention to
770770 introduce this Act, setting forth the general substance of this
771771 Act, has been published as provided by law, and the notice and a
772772 copy of this Act have been furnished to all persons, agencies,
773773 officials, or entities to which they are required to be furnished
774774 under Section 59, Article XVI, Texas Constitution, and Chapter 313,
775775 Government Code.
776776 (b) The governor, one of the required recipients, has
777777 submitted the notice and Act to the Texas Commission on
778778 Environmental Quality.
779779 (c) The Texas Commission on Environmental Quality has filed
780780 its recommendations relating to this Act with the governor,
781781 lieutenant governor, and speaker of the house of representatives
782782 within the required time.
783783 (d) All requirements of the constitution and laws of this
784784 state and the rules and procedures of the legislature with respect
785785 to the notice, introduction, and passage of this Act have been
786786 fulfilled and accomplished.
787787 SECTION 4. This Act takes effect September 1, 2021.