Texas 2023 - 88th Regular

Texas House Bill HB5352 Compare Versions

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1	1	By: Bucy H.B. No. 5352
2	2
3	3
4	4	A BILL TO BE ENTITLED
5	5	AN ACT
6	6	relating to the approval and creation of the Williamson County
7	7	Development District No. 1; and to the administration, powers,
8	8	duties, operation, and financing of the district, including the
9	9	authority to impose an assessment, a tax, and issue bonds.
10	10	BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
11	11	SECTION 1. LEGISLATIVE FINDINGS. (a) The legislature
12	12	finds that the creation of Williamson County Development District
13	13	No. 1 (the "district") will serve the public purpose of promoting
14	14	economic activity and employment and attracting visitors in the
15	15	manner contemplated by Section 52-a, Article III Constitution and
16	16	Chapter 383, Local Government Code.
17	17	(b) The legislature further finds that economic development
18	18	is an essential function and purpose of the district.
19	19	(c) All of the land or public improvements within the
20	20	district will be benefited by the works and projects that are to be
21	21	achieved by the district are essential to accomplish the purposes
22	22	of Sections 52-a and 52, Article III, and Section 59, Article SVI,
23	23	Texas Constitution and other public purposes stated in this Act.
24	24	The district services a public use and benefit.
25	25	(d) A legislative finding made under this Act is conclusive
26	26	and the district is not required to offer proof of the purpose of
27	27	results before exercising a power granted by this Act.
28	28	SECTION 2. Subtitle C, Title 4, Special District Local Laws
29	29	Code, is amended by adding Chapter 3990 to read as follows:
30	30	CHAPTER 3990. WILLIAMSON COUNTY DEVELOPMENT DISTRICT NO. 1
31	31	SUBCHAPTER A. GENERAL PROVISIONS
32	32	Sec. 3990.001. DEFINITIONS. In this chapter:
33	33	(1) "board" means the district's board of directors.
34	34	(2) "county" means Williamson County.
35	35	(2) "director" means a board member.
36	36	(3) "district" means the Williamson County
37	37	Development District No. 1.
38	38	Sec. 3990.002. NATURE OF DISTRICT. The Williamson County
39	39	Development District No. 1 is created as a county development
40	40	district with all the rights, powers, privileges, authority,
41	41	functions and duties provided by Chapter 383, Local Government
42	42	Code.
43	43	Sec. 3990.003. PURPOSE; DECLARATION OF INTENT. (a) The
44	44	principal function of the district is to provide for and facilitate
45	45	economic development, increase employment and to attract visitors
46	46	to Williamson County. The creation of the district is essential to
47	47	accomplish the purposes of Sections 52 and 52-a, Article III, and
48	48	Section 59, Article XVI, Texas Constitution, and other public
49	49	purposes stated in this chapter. By creating the district and in
50	50	authorizing Williamson County and other political subdivisions to
51	51	contract with the district, the legislature has established a
52	52	program to accomplish the public purposes set out in Section 52-a,
53	53	Article III, Texas Constitution.
54	54	(b) The creation of the district is necessary to promote,
55	55	develop, encourage, and maintain employment, commerce,
56	56	transportation, housing, tourism, recreation, the arts,
57	57	entertainment, economic development, safety, and the public
58	58	welfare in the district.
59	59	Sec. 3990.004. FINDINGS OF BENEFIT AND PUBLIC PURPOSE. (a)
60	60	The district is created to serve a public use and benefit.
61	61	(b) All land and other property included in the district
62	62	will benefit from the improvements and services to be provided by
63	63	the district under powers conferred by this chapter.
64	64	(c) The creation of the district is in the public interest
65	65	and is essential to:
66	66	(1) further the public purposes of developing and
67	67	diversifying the economy of the state;
68	68	(2) eliminate unemployment and underemployment; and
69	69	(3) develop or expand transportation and commerce.
70	70	(d) The district will:
71	71	(1) promote the health, safety, and general welfare of
72	72	residents, employers, potential employees, employees, visitors,
73	73	and consumers in the district, and of the public;
74	74	(2) provide needed funding for the district to
75	75	preserve, maintain, and enhance the economic health and vitality of
76	76	the district territory as a community and business center; and
77	77	(3) promote the health, safety, welfare, and enjoyment
78	78	of the public by providing pedestrian ways and by landscaping and
79	79	developing certain areas in the district, which are necessary for
80	80	the restoration, preservation, and enhancement of scenic beauty.
81	81	(f) The district will not act as the agent or
82	82	instrumentality of any private interest even though the district
83	83	will benefit many private interests as well as the public.
84	84	Sec. 3990.005. DISTRICT TERRITORY. (a) The district is
85	85	composed of the territory described by Section 3 of the Act enacting
86	86	this chapter.
87	87	(b) The boundaries and field notes contained in Section 3 of
88	88	the Act enacting this chapter form a closure. A mistake in the
89	89	field notes or in copying the field notes in the legislative process
90	90	does not affect the district's:
91	91	(1) organization, existence, or validity;
92	92	(2) right to issue any type of bond for the purposes
93	93	for which the district is created or to pay the principal of and
94	94	interest on the bond;
95	95	(3) right to impose or collect an assessment or tax; or
96	96	(4) legality or operation.
97	97	Sec. 3990.006. ELIGIBILITY FOR INCLUSION IN SPECIAL ZONES.
98	98	All or any part of the area of the district is eligible to be
99	99	included in:
100	100	(1) a tax increment reinvestment zone created under
101	101	Chapter 311, Tax Code;
102	102	(2) a tax abatement reinvestment zone created under
103	103	Chapter 312, Tax Code; or
104	104	(3) an enterprise zone created under Chapter 2303,
105	105	Government Code.
106	106	Sec. 3990.007. APPLICABILITY OF MUNICIPAL MANAGEMENT
107	107	DISTRICTS LAW. Except as otherwise provided by this chapter,
108	108	Chapter 375, Local Government Code, applies to the district.
109	109	Sec. 3990.008. LIBERAL CONSTRUCTION OF CHAPTER. This
110	110	chapter shall be liberally construed in conformity with the
111	111	findings and purposes stated in this chapter.
112	112	[Sections 3990.009-3990.050 reserved for expansion]
113	113	SUBCHAPTER B. BOARD OF DIRECTORS
114	114	Sec. 3990.051. GOVERNING BODY; TERMS. The district is
115	115	governed by a board of five directors who serve staggered terms of
116	116	four years, with two or three directors' terms expiring June 1 of
117	117	each odd-numbered year.
118	118	Sec. 3990.052. INITIAL DIRECTORS. (a) The initial
119	119	directors shall be:
120	120	1. [NAME]
121	121	2. [NAME]
122	122	3. [NAME]
123	123	4. [NAME]
124	124	5. [NAME]
125	125	(b) Of the initial directors, the terms of directors
126	126	appointed for positions 1 through 3 expire June 1, 2025, and the
127	127	terms of directors appointed for positions 4 and 5 expire June 1,
128	128	2027.
129	129	(c) Prior to the expiration of a director's term or upon a
130	130	vacancy, the board of directors shall present the name of a
131	131	qualified candidate to the county commissioners court. If the
132	132	commissioners find the candidate to be qualified, the candidate
133	133	shall be named to the board of directors. If the commissioners
134	134	court does not find the candidate to be qualified, the court shall
135	135	notify the board of directors to submit an alternate candidate.
136	136	Sec 3990.053. QUALIFICATIONS OF DIRECTOR. (a) To be
137	137	qualified to serve as a director, a person must be at least 21 years
138	138	of age, a resident citizen of the state, and either a qualified
139	139	voter of the county or a property owner in the district.
140	140	Sec. 3990.054 QUORUM. For purposes of determining the
141	141	requirements for a quorum of the board, the following are not
142	142	counted:
143	143	(1) a board position vacant for any reason, including
144	144	death, resignation, or disqualification; or
145	145	(2) a director who is abstaining from participation in
146	146	a vote because of a conflict of interest.
147	147	Sec. 3990.055. COMPENSATION. A director is entitled to
148	148	receive fees of office and reimbursement for actual expenses as
149	149	provided by Section 49.060, Water Code. Sections 375.069 and
150	150	375.070, Local Government Code, do not apply to the board.
151	151	[Sections 3990.056-3990.99 reserved for expansion]
152	152	SUBCHAPTER C. POWERS AND DUTIES
153	153	Sec. 3990.100. DISTRICT POWERS. (a) The district has all
154	154	of the rights, powers, privileges, authority, functions, and duties
155	155	provided by Chapters 375 and 383, Local Government Code, to county
156	156	development districts and municipal management districts and by
157	157	Chapters 49 and 54, Water Code, to municipal utility districts.
158	158	(b) The district's rights, powers, privileges, authority,
159	159	functions, and duties include, but are not limited to:
160	160	(1) all of the rights, powers, privileges, authority,
161	161	functions, and duties provided by Chapters 49 and 54, Water Code, to
162	162	municipal utility districts, except that the district may not
163	163	provide utility services;
164	164	(2) the authority, after approval by voters at an
165	165	election conducted within the boundaries of the district, to levy,
166	166	assess and collect taxes for maintenance and operating purposes in
167	167	the manner set forth in Sections 49.107(a)-(e), Water Code, and for
168	168	the repayment of bonds, notes, warrants, lease purchase agreements,
169	169	certificates of assessment, certificates of participation in lease
170	170	purchase agreements, and other interest bearing obligations in the
171	171	manner set forth in Sections 49.106(a)-(d), Water Code, and for all
172	172	of the purposes for which the district may expend funds;
173	173	(3) to establish, levy and collect special assessments
174	174	in the manner specified in Sections 375.111-.124, Local Government
175	175	Code;
176	176	(4) to utilize funds, whether the funds are derived
177	177	from ad valorem taxes, sales and use taxes, hotel occupancy taxes,
178	178	assessments, revenues from the project, or any other sources for
179	179	the payment of projects or services in the manner authorized by
180	180	Section 375.181, Local Government Code, Chapter 383, Local
181	181	Government Code, and Chapter 54, Water Code;
182	182	(5) to enter into obligations, including by not
183	183	limited to, lease purchase agreements, certificates of
184	184	participation, general obligation bonds and notes, revenue bonds
185	185	and notes, and combination general obligation and revenue bonds and
186	186	notes, and other interest bearing obligations, in the manner
187	187	specified in Sections 375.201-375.205, Local Government Code;
188	188	(6) to exercise all of the rights, powers, and
189	189	authority of a road district, a municipal management district, a
190	190	municipal utility district and a water control and improvement
191	191	district which are not specifically contradicted by Chapter 383,
192	192	Local Government Code;
193	193	(7) to exercise the rights, powers and authority given
194	194	to a development corporation under Chapter 505, Local Government
195	195	Code, including the power to own, operate, acquire, construct,
196	196	lease, improve, or maintain a project described by that chapter;
197	197	(8) to provide for public improvements as described in
198	198	Section 372.003(b), Texas Local Government Code.
199	199	(9) to exercise all of the rights, powers, and
200	200	authority granted to the district by this Act, all of the rights,
201	201	powers, and authority granted to the district by Chapters 383 and
202	202	375, Local Government Code, and to a municipal utility district by
203	203	Chapters 49 and 54, Water Code, which are not contrary to this Act,
204	204	to finance, construct or acquire public improvements in the
205	205	district, including costs of issuance of obligations of the
206	206	district.
207	207	(10) except as provided by Sec. [ ].107, to adopt the
208	208	powers of a road district under Section 52(b)(3), Article III,
209	209	Texas Constitution, in the manner specified in Sections 53.029(c)
210	210	and (d), Water Code
211	211	Sec. 3990.102. AGREEMENTS; GRANTS. (a) The district may
212	212	make an agreement with, or accept a gift, grant, or loan from, any
213	213	person.
214	214	(b) The implementation of a project is a governmental
215	215	function or service for the purposes of Chapter 791, Government
216	216	Code.
217	217	Sec. 3990.103. AUTHORITY TO CONTRACT FOR LAW ENFORCEMENT
218	218	SERVICES. To protect the public interest, the district may
219	219	contract with a qualified person, including the County or a
220	220	municipality, for the provision of law enforcement services in the
221	221	district for a fee.
222	222	Sec. 3990.104. MEMBERSHIP IN CHARITABLE ORGANIZATIONS. The
223	223	district may join and pay dues to a charitable or nonprofit
224	224	organization that performs a service or provides an activity
225	225	consistent with the furtherance of a district purpose.
226	226	Sec. 3990.105. ECONOMIC DEVELOPMENT PROGRAMS. (a) The
227	227	district may establish and provide for the administration of one or
228	228	more programs to promote state or local economic development and to
229	229	stimulate business and commercial activity in the district,
230	230	including programs to:
231	231	(1) make loans and grants of public money; and
232	232	(2) provide district personnel and services.
233	233	(b) The district has all of the powers of a municipality
234	234	under Chapter 380, Local Government Code.
235	235	Sec. 3990.106. STRATEGIC PARTNERSHIP AGREEMENT. The
236	236	district may negotiate and enter into a written strategic
237	237	partnership with a municipality under Section 43.0751, Local
238	238	Government Code.
239	239	Sec. 3990.107. ROAD STANDARDS. (a) A road project must
240	240	meet all applicable construction standards, zoning and subdivision
241	241	requirements, and regulations of each municipality in whose
242	242	corporate limits or extraterritorial jurisdiction the road project
243	243	is located.
244	244	(b) If a road project is not located in the corporate limits
245	245	or extraterritorial jurisdiction of a municipality, the road
246	246	project must meet all applicable construction standards,
247	247	subdivision requirements and regulations of each county in which
248	248	the road project is located.
249	249	(c) If the state will maintain and operate the road, the
250	250	Texas Transportation Commission must approve the plans and
251	251	specifications for the project.
252	252	Sec. 3990.108. NO EMINENT DOMAIN. The district may not
253	253	exercise the power of eminent domain.
254	254	[Sections 3990.109-3990.150 reserved for expansion]
255	255	SUBCHAPTER D. PUBLIC PARKING FACILITIES
256	256	Sec. 3990.151. PARKING FACILITIES AUTHORIZED; OPERATION BY
257	257	PRIVATE ENTITY. (a) The district may acquire, lease as lessor or
258	258	lessee, construct, develop, own, operate, and maintain parking
259	259	facilities or a system of parking facilities, including:
260	260	(1) lots, garages, parking terminals, or other
261	261	structures or accommodations for parking motor vehicles off the
262	262	streets; and
263	263	(2) equipment, entrances, exits, fencing, and other
264	264	accessories necessary for safety and convenience in parking
265	265	vehicles.
266	266	(b) A parking facility of the district may be leased to or
267	267	operated on behalf of the district by an entity other than the
268	268	district.
269	269	(c) The district's parking facilities are a program
270	270	authorized by the legislature under Section 52-a, Article III,
271	271	Texas Constitution.
272	272	(d) The district's parking facilities serve the public
273	273	purposes of the district and are owned, used, and held for a public
274	274	purpose even if leased or operated by a private entity for a term of
275	275	years.
276	276	Sec. 3990.152. RULES. The district may adopt rules
277	277	governing the district's public parking facilities.
278	278	Sec. 3990.153. FINANCING OF PUBLIC PARKING FACILITIES. (a)
279	279	The district may use any of its resources, including revenue,
280	280	assessments, taxes, or grant or contract proceeds, to pay the cost
281	281	of acquiring or operating public parking facilities.
282	282	(b) The district may:
283	283	(1) set, charge, impose, and collect fees, charges, or
284	284	tolls for the use of the district's public parking facilities; and
285	285	(2) issue bonds or notes to finance the cost of the
286	286	district's public parking facilities.
287	287	[Sections 3990.154-3990.200 reserved for expansion]
288	288	SUBCHAPTER E. GENERAL FINANCIAL PROVISIONS
289	289	Sec. 3990.201. DISBURSEMENTS AND TRANSFERS OF MONEY. The
290	290	board by resolution shall establish the number of directors'
291	291	signatures and the procedure required for a disbursement or
292	292	transfer of the district's money.
293	293	Sec. 3990.202. MONEY USED FOR IMPROVEMENTS OR SERVICES.
294	294	The district may acquire, construct, finance, operate, or maintain
295	295	any improvement or service authorized under this chapter or Chapter
296	296	375, Local Government Code, using any money available to the
297	297	district.
298	298	Sec. 3990.205. ASSESSMENTS; LIENS FOR ASSESSMENTS. (a)
299	299	The board by resolution may impose and collect an assessment for any
300	300	purpose authorized by this chapter in all or any part of the
301	301	district.
302	302	(b) An assessment, a reassessment, or an assessment
303	303	resulting from an addition to or correction of the assessment roll
304	304	by the district, penalties and interest on an assessment or
305	305	reassessment, an expense of collection, and reasonable attorney's
306	306	fees incurred by the district:
307	307	(1) are a first and prior lien against the property
308	308	assessed;
309	309	(2) are superior to any other lien or claim other than
310	310	a lien or claim for county, school district, or municipal ad valorem
311	311	taxes; and
312	312	(3) are the personal liability of and a charge against
313	313	the owners of the property even if the owners are not named in the
314	314	assessment proceedings.
315	315	(c) The lien is effective from the date of the board's
316	316	resolution imposing the assessment until the date the assessment is
317	317	paid. The board may enforce the lien in the same manner that the
318	318	board may enforce an ad valorem tax lien against real property.
319	319	(d) The board may make a correction to or deletion from the
320	320	assessment roll that does not increase the amount of assessment of
321	321	any parcel of land without providing notice and holding a hearing in
322	322	the manner required for additional assessments.
323	323	Sec. 3990.206. UTILITY PROPERTY EXEMPT FROM IMPACT FEES AND
324	324	ASSESSMENTS. The district may not impose an impact fee or
325	325	assessment on the property, including the equipment,
326	326	rights-of-way, facilities, or improvements, of:
327	327	(1) an electric utility or a power generation company
328	328	as defined by Section 31.002, Utilities Code;
329	329	(2) a gas utility as defined by Section 101.003 or
330	330	121.001, Utilities Code;
331	331	(3) a telecommunications provider as defined by
332	332	Section 51.002, Utilities Code; or
333	333	(4) a person who provides to the public cable
334	334	television or advanced telecommunications services.
335	335	Sec. 3990.208. OPERATION AND MAINTENANCE TAX. (a) If
336	336	authorized at an election held in accordance with Section 3990.212,
337	337	the district may impose an annual operation and maintenance tax on
338	338	taxable property in the district in accordance with Section 49.107,
339	339	Water Code, for any district purpose, including to:
340	340	(1) maintain and operate the district; or
341	341	(2) construct or acquire public improvements.
342	342	(b) The board shall determine the tax rate. The rate may not
343	343	exceed the rate approved at the election.
344	344	(c) Section 49.107(h), Water Code, does not apply to the
345	345	district.
346	346	Sec. 3990.210. AUTHORITY TO BORROW MONEY AND TO ISSUE
347	347	BONDS. (a) The district may borrow money on terms and conditions
348	348	as determined by the board. Section 375.205, Local Government Code,
349	349	does not apply to a loan, line of credit, or other borrowing from a
350	350	bank or financial institution secured by revenue other than ad
351	351	valorem taxes.
352	352	(b) The district may issue bonds, notes, or other
353	353	obligations payable wholly or partly from ad valorem taxes, sales
354	354	and use taxes, assessments, impact fees, revenue, contract
355	355	payments, grants, or other district money, or any combination of
356	356	those sources of money, to pay for any authorized district purpose.
357	357	(c) The limitation on the outstanding principal amount of
358	358	bonds, notes, and other obligations set forth in Section 49.4645,
359	359	Water Code, does not apply to the district.
360	360	Sec. 3863.211. TAXES FOR BONDS. At the time the district
361	361	issues bonds payable wholly or partly from ad valorem taxes, the
362	362	board shall provide for the annual imposition of a continuing
363	363	direct annual ad valorem tax, without limit as to rate or amount,
364	364	while all or part of the bonds are outstanding as required and in
365	365	the manner provided by Sections 54.601 and 54.602, Water Code.
366	366	Sec. 3990.212. ELECTIONS REGARDING TAXES AND BONDS. (a)
367	367	The district may issue, without an election, bonds, notes, and
368	368	other obligations secured by:
369	369	(1) revenue other than ad valorem taxes; or
370	370	(2) contract payments described by Section 3863.209.
371	371	(b) The district must hold an election in the manner
372	372	provided by Subchapter L, Chapter 375, Local Government Code, to
373	373	obtain voter approval before the district may impose an ad valorem
374	374	tax or sales and use tax or issue bonds payable from ad valorem
375	375	taxes.
376	376	(c) Section 375.243, Local Government Code, does not apply
377	377	to the district.
378	378	(d) All or any part of any facilities or improvements which
379	379	may be acquired by a district by the issuance of its bonds may be
380	380	included in one single proposition to be voted on at the election or
381	381	the bonds may be submitted in several propositions.
382	382	Sec. 3990.213. COMPETITIVE BIDDING. Subchapter I, Chapter
383	383	49, Water Code, applies to the district. Sections 375.221 and
384	384	375.223, Local Government Code, do not apply to the district.
385	385	Sec. 3990.214. TAX AND ASSESSMENT ABATEMENTS. The district
386	386	may grant in the manner authorized by Chapter 312, Tax Code, an
387	387	abatement for a tax or assessment owed to the district.
388	388	[Sections 3990.215-3990.250 reserved for expansion]
389	389	SUBCHAPTER F. TAXES FOR CERTAIN DEFINED AREAS AND DESIGNATED
390	390	PROPERTY
391	391	Sec. 3990.251. AUTHORITY TO ESTABLISH DEFINED AREAS OR
392	392	DESIGNATED PROPERTY. The district may define areas or designate
393	393	certain property of the district to pay for improvements,
394	394	facilities, or services that primarily benefit that area or
395	395	property and do not generally and directly benefit the district as a
396	396	whole.
397	397	Sec. 3990.252. PROCEDURE FOR ELECTION. (a) Before the
398	398	district may impose an ad valorem tax or issue bonds payable from ad
399	399	valorem taxes of the area defined or property designated under
400	400	Section 3863.251, the board must call and hold an election as
401	401	provided by Section 2990.212 only in the defined area or in the
402	402	boundaries of the designated property.
403	403	(b) The board may submit the proposition to the voters on
404	404	the same ballot to be used in another election.
405	405	Sec. 3990.253. DECLARING RESULT AND ISSUING ORDER. (a) If
406	406	a majority of the voters voting at the election approve the
407	407	proposition or propositions, the board shall declare the results
408	408	and by order shall establish the defined area and describe it by
409	409	metes and bounds or designate the specific property.
410	410	(b) A court may not review the board's order except on the
411	411	ground of fraud, palpable error, or arbitrary and confiscatory
412	412	abuse of discretion.
413	413	Sec. 3990.254. TAXES FOR SERVICES, IMPROVEMENTS, AND
414	414	FACILITIES IN DEFINED AREAS OR DESIGNATED PROPERTY. On voter
415	415	approval and adoption of the order described in Section 3990.253,
416	416	the district may apply separately, differently, equitably, and
417	417	specifically its taxing power and lien authority to the defined
418	418	area or designated property to provide money to construct,
419	419	administer, maintain, and operate services, improvements, and
420	420	facilities that primarily benefit the defined area or designated
421	421	property.
422	422	Sec. 3990.255. ISSUANCE OF BONDS AND IMPOSITION OF TAXES
423	423	FOR DEFINED AREA OR DESIGNATED PROPERTY. After the order under
424	424	Section 3990.253 is adopted, the district may issue bonds to
425	425	provide for any land, improvements, facilities, plants, equipment,
426	426	and appliances for the defined area or designated property.
427	427	[Sections 3990.256-3990.300 reserved for expansion]
428	428	SUBCHAPTER G. SALES AND USE TAX
429	429	Sec. 3990.301. MEANINGS OF WORDS AND PHRASES. Words and
430	430	phrases used in this subchapter that are defined by Chapters 151 and
431	431	321, Tax Code, have the meanings assigned by Chapters 151 and 321,
432	432	Tax Code.
433	433	Sec. 3990.302. APPLICABILITY OF CERTAIN TAX CODE
434	434	PROVISIONS. (a) Except as otherwise provided by this subchapter,
435	435	Subtitles A and B, Title 2, Tax Code, and Chapter 151, Tax Code,
436	436	apply to taxes imposed under this subchapter and to the
437	437	administration and enforcement of those taxes in the same manner
438	438	that those laws apply to state taxes.
439	439	(b) Chapter 321, Tax Code, relating to municipal sales and
440	440	use taxes, applies to the application, collection, change, and
441	441	administration of a sales and use tax imposed under this subchapter
442	442	to the extent consistent with this chapter, as if references in
443	443	Chapter 321, Tax Code, to a municipality referred to the district
444	444	and references to a governing body referred to the board.
445	445	(c) Sections 321.106, 321.401, 321.402, 321.403, 321.404,
446	446	321.406, 321.409, 321.506, 321.507, and 321.508, Tax Code, do not
447	447	apply to a tax imposed under this subchapter.
448	448	Sec. 3990.303. AUTHORIZATION; ELECTION. (a) The district
449	449	may adopt a sales and use tax to serve the purposes of the district
450	450	after an election in which a majority of the voters of the district
451	451	voting in the election authorize the adoption of the tax.
452	452	(b) The board by order may call an election to authorize a
453	453	sales and use tax. The election may be held with any other district
454	454	election.
455	455	(c) The district shall provide notice of the election and
456	456	shall hold the election in the manner prescribed by Section
457	457	3990.212.
458	458	(d) The ballots shall be printed to provide for voting for
459	459	or against the proposition: "Authorization of a sales and use tax in
460	460	the Williamson County Development District No. 1 at a rate not to
461	461	exceed ____ percent."
462	462	Sec. 3990.304. ABOLISHING SALES AND USE TAX. (a) Except as
463	463	provided by Subsection (b), the board may abolish the sales and use
464	464	tax without an election.
465	465	(b) The board may not abolish the sales and use tax if the
466	466	district has outstanding debt secured by the tax.
467	467	Sec. 3990.305. SALES AND USE TAX RATE. (a) On adoption of
468	468	the tax authorized by this subchapter, there is imposed a tax on the
469	469	receipts from the sale at retail of taxable items in the district,
470	470	and an excise tax on the use, storage, or other consumption within
471	471	the district of taxable items purchased, leased, or rented from a
472	472	retailer in the district during the period that the tax is in
473	473	effect.
474	474	(b) The board shall determine the rate of the tax, which may
475	475	be in one-eighth of one percent increments not to exceed the maximum
476	476	rate authorized by the district voters at the election. The board
477	477	may decrease the tax rate to the extent it does not impair any
478	478	outstanding debt or obligations payable from the tax.
479	479	(c) The rate of the excise tax is the same as the rate of the
480	480	sales tax portion of the tax and is applied to the sales price of the
481	481	taxable item.
482	482	[Sections 3990.306-3990.350 reserved for expansion]
483	483	SUBCHAPTER H. HOTEL OCCUPANCY TAXES
484	484	Sec. 3990.351. HOTEL OCCUPANCY TAX. (a) In this section,
485	485	"hotel" has the meaning assigned by Section 156.001, Tax Code.
486	486	(b) For purposes of this section, a reference in Chapter
487	487	351, Tax Code, to a municipality is a reference to the district and
488	488	a reference in Chapter 351, Tax Code, to the municipality's
489	489	officers or governing body is a reference to the board.
490	490	(c) Except as otherwise provided by this section,
491	491	Subchapter A, Chapter 351, Tax Code, governs a hotel occupancy tax
492	492	authorized by this section, including the collection of the tax.
493	493	(d) The district may impose a hotel occupancy tax and may
494	494	use revenue from the tax for any district purpose that is also an
495	495	authorized use of a municipality's hotel occupancy tax revenue
496	496	under Chapter 351, Tax Code.
497	497	(e) The board by order may impose, repeal, increase, or
498	498	decrease the rate of a tax on a person who, under a lease,
499	499	concession, permit, right of access, license, contract, or
500	500	agreement, pays for the use or possession or for the right to the
501	501	use or possession of a room that:
502	502	(1) is in a hotel located in the district's boundaries;
503	503	(2) costs $2 or more each day; and
504	504	(3) is ordinarily used for sleeping.
505	505	(f) The amount of the tax may not exceed seven percent of the
506	506	price paid for a room in a hotel.
507	507	(g) The district may examine and receive information
508	508	related to the imposition of hotel occupancy taxes to the same
509	509	extent as if the district were a municipality.
510	510	SECTION 3. The Williamson County Development District No. 1
511	511	initially includes all territory contained in the following area:
512	512	BEING a 148.88 acre tract of land situated in the Rachael Saul
513	513	Survey, Abstract Number 551 and the Thomas P. Davy Survey, Abstract
514	514	Number 169, in Williamson County, Texas, being all portion of the
515	515	tracts of land described as Tract One and Tract Two in the deed to
516	516	Pearson Ranch, LLC recorded in Document Number 2019122036, Official
517	517	Public Records of Williamson County, Texas, and a portion of
518	518	Pearson Ranch West, Phase 1, an addition in Williamson County,
519	519	Texas recorded in Document Number 2021146789, Official Public
520	520	Records of Williamson County, Texas, said 148.88 acre tract of land
521	521	being more particularly described as follows;
522	522	BEGINNING at a point in the north right-of-way line of North
523	523	State Highway 45W (a variable width right-of-way) being the common
524	524	south corner of said Pearson Ranch, LLC tract and a tract of land
525	525	described as Tract 1 in the deed to JME-JFE Limited Partnership
526	526	recorded in Document Number 2012056983, Official Public Records of
527	527	Williamson County, Texas;
528	528	THENCE South 68 degrees 25 minutes 02 seconds West, along the
529	529	north right-of-way line of North State Highway 45W, a distance of
530	530	95.48 feet to a point for corner;
531	531	THENCE South 22 degrees 12 minutes 41 seconds West,
532	532	continuing along the north right-of-way line of North State Highway
533	533	45W, a distance of 27.72 feet to a point for corner;
534	534	THENCE South 67 degrees 43 minutes 05 seconds West,
535	535	continuing along the north right-of-way line of North State Highway
536	536	45W, a distance of 1,426.94 feet to a point for corner;
537	537	THENCE South 65 degrees 14 minutes 23 seconds West,
538	538	continuing along the north right-of-way line of North State Highway
539	539	45W, a distance of 228.74 feet to a point for the beginning of a
540	540	circular curve to the right, having a radius of 2,844.79 feet and
541	541	whose chord bears South 66 degrees 13 minutes 40 seconds West, a
542	542	chord distance of 110.08 feet;
543	543	THENCE Southwesterly, continuing along the north
544	544	right-of-way line of North State Highway 45W and said circular
545	545	curve to the left, through a central angle of 02 degrees 13 minutes
546	546	02 seconds, an arc length of 110.09 feet to point for corner at the
547	547	end of said curve;
548	548	THENCE South 67 degrees 16 minutes 38 seconds West,
549	549	continuing along the north right-of-way line of North State Highway
550	550	45W, a distance of 12.96 feet to a point for corner;
551	551	THENCE South 67 degrees 32 minutes 33 seconds West,
552	552	continuing along the north right-of-way line of North State Highway
553	553	45W, a distance of 830.67 feet to point for corner;
554	554	THENCE South 68 degrees 18 minutes 17 seconds West,
555	555	continuing along the north right-of-way line of North State Highway
556	556	45W, a distance of 841.90 feet to point for corner in the north
557	557	right-of-way line of the Southern Pacific Railroad (100' wide);
558	558	THENCE North 69 degrees 12 minutes 37 seconds West, departing
559	559	the north right-of-way line of North State Highway 45W and along the
560	560	north right-of-way line of the Southern Pacific Railroad, a
561	561	distance of 545.04 feet to a point for corner;
562	562	THENCE North 00 degrees 07 minutes 59 seconds West, departing
563	563	the north right-of-way line of the Southern Pacific Railroad, a
564	564	distance of 275.22 feet to a point for corner;
565	565	THENCE North 00 degrees 09 minutes 50 seconds West, a
566	566	distance of 981.45 feet to a point for corner;
567	567	THENCE North 68 degrees 46 minutes 14 seconds East, a
568	568	distance of 1,549.15 feet to a point for corner;
569	569	THENCE North 68 degrees 50 minutes 57 seconds East, a
570	570	distance of 590.38 feet to a point for corner;
571	571	THENCE North 17 degrees 54 minutes 02 seconds West, a
572	572	distance of 1,320.44 feet to a point for corner;
573	573	THENCE North 68 degrees 59 minutes 52 seconds East, a
574	574	distance of 708.02 feet to a point for corner;
575	575	THENCE South 17 degrees 54 minutes 30 seconds East, a
576	576	distance of 1,137.92 feet to a point for corner;
577	577	THENCE North 84 degrees 50 minutes 51 seconds East, a
578	578	distance of 930.90 feet to a point for corner;
579	579	THENCE South 10 degrees 36 minutes 54 seconds East, a
580	580	distance of 674.79 feet to a point for corner;
581	581	THENCE South 10 degrees 40 minutes 16 seconds East, a
582	582	distance of 290.66 feet to a point for corner;
583	583	THENCE South 10 degrees 37 minutes 54 seconds East, a
584	584	distance of 417.94 feet to the POINT OF BEGINNING and CONTAINING a
585	585	computed area of 155.79 acres, or 6,786,298 square feet of land,
586	586	more or less.
587	587	SAVE AND EXCEPT that portion located within the municipality,
588	588	all of Lot 1, Block A, said Pearson Ranch West, Texas, Phase 1,
589	589	being 6.909 acres or 300,970 square feet LEAVING A NET ACREAGE of
590	590	148.88 acres or 6,485,328 square feet of land, more or less.
591	591	SECTION 4. (a) The legal notice of the intention to
592	592	introduce this Act, setting forth the general substance of this
593	593	Act, has been published as provided by law. (b) All requirements of
594	594	the constitution and laws of this state and the rules and procedures
595	595	of the legislature with respect to the notice, introduction, and
596	596	passage of this Act have been fulfilled and accomplished.
597	597	SECTION 5. This Act takes effect immediately if it receives
598	598	a vote of two-thirds of all the members elected to each house, as
599	599	provided by Section 39, Article III, Texas Constitution. If this
600	600	Act does not receive the vote necessary for immediate effect, this
601	601	Act takes effect September 1, 2023.