By Krusee H.B. No. 2672 74R6386 CBH-D A BILL TO BE ENTITLED 1-1 AN ACT 1-2 relating to contracts between certain municipalities and counties 1-3 to mitigate problems associated with certain shopping centers. 1-4 BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: 1-5 SECTION 1. APPLICATION OF ACT. This Act applies only to a: 1-6 (1) home-rule municipality that: 1-7 (A) has a population of more than 400,000; 1-8 (B) has a charter provision allowing 1-9 limited-purpose annexation; 1-10 (C) has disannexed territory that was annexed 1-11 for a limited purpose; and 1-12 (D) imposes a sales and use tax under Chapter 1-13 321, Tax Code; and 1-14 (2) county that: 1-15 (A) is adjacent to the county in which a 1-16 majority of a municipality described by Subdivision (1) of this 1-17 section is located; and 1-18 (B) does not levy a sales and use tax for the 1-19 benefit of the county. 1-20 SECTION 2. CONTRACT. (a) A municipality described by 1-21 Section (l)(1) of this Act shall contract with a county described 1-22 by Section (l)(2) of this Act to reimburse the county for any costs 1-23 to the county associated with a shopping center that: 1-24 (1) is included in the boundaries of both the 2-1 municipality and county; and 2-2 (2) opens for business on or after September 1, 1995. 2-3 (b) Costs associated with a shopping center include any 2-4 additional costs to the county or services the county must provide 2-5 because of the shopping center. Those additional costs or services 2-6 include increased police protection of surrounding areas and 2-7 additional maintenance of roads used to travel to or from the 2-8 shopping area. 2-9 (c) Increased costs to the county under this section are 2-10 presumed to be an amount equal to one-third of the annual sales and 2-11 use tax revenue the municipality receives from retailers in the 2-12 shopping center with which the costs are associated. 2-13 SECTION 3. PAYMENTS AND SALES TAX INFORMATION. (a) 2-14 Notwithstanding Section 151.027, Tax Code, the municipality shall 2-15 request and the comptroller shall include with the quarterly report 2-16 sent to the municipality under Section 321.302, Tax Code, 2-17 information stating: 2-18 (1) the amount of tax paid to the municipality during 2-19 the previous quarter by the retailers doing business in the 2-20 shopping center; and 2-21 (2) the amount of that money that the municipality 2-22 will actually receive. 2-23 (b) The comptroller shall determine whether the report 2-24 includes the total amount paid by all retailers or the amount paid 2-25 by each retailer. 2-26 (c) Not later than the 15th day after the date on which the 2-27 municipality receives from the comptroller the report required by 3-1 Subsection (a) of this section, the municipality shall send to the 3-2 county an amount equal to one-third of the sales and use tax 3-3 revenue the municipality has or will receive for that quarter from 3-4 retailers in the shopping center. 3-5 SECTION 4. FAILURE TO CONTRACT. (a) The municipality and 3-6 county shall contract as required by this section not later than 3-7 November 1, 1995. 3-8 (b) If the municipality and county fail to contract by the 3-9 date prescribed by Subsection (a) of this section, the county may 3-10 sue for appropriate action to enforce compliance with this section. 3-11 The municipality shall reimburse the county for all expenses 3-12 incurred in enforcing this Act. 3-13 SECTION 5. EFFECTIVE DATE. This Act takes effect September 3-14 1, 1995. 3-15 SECTION 6. EMERGENCY. The importance of this legislation 3-16 and the crowded condition of the calendars in both houses create an 3-17 emergency and an imperative public necessity that the 3-18 constitutional rule requiring bills to be read on three several 3-19 days in each house be suspended, and this rule is hereby suspended.