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.