By Junell H.B. No. 3054
Substitute the following for H.B. No. 3054:
By Carter C.S.H.B. No. 3054
A BILL TO BE ENTITLED
1-1 AN ACT
1-2 relating to the creation of crime control and prevention districts
1-3 in certain municipalities; authorizing certain taxes.
1-4 BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
1-5 SECTION 1. Title 44, Revised Statutes, is amended by adding
1-6 Article 2370c-5 to read as follows:
1-7 Art. 2370c-5. MUNICIPAL CRIME CONTROL AND PREVENTION
1-8 DISTRICTS
1-9 PART 1. GENERAL PROVISIONS
1-10 Sec. 1.01. SHORT TITLE. This article may be cited as the
1-11 Municipal Crime Control and Prevention District Act.
1-12 Sec. 1.02. DEFINITIONS. In this article:
1-13 (1) "Board" means the board of directors of the
1-14 district.
1-15 (2) "Director" means a member of the board.
1-16 (3) "District" means a municipal crime control and
1-17 prevention district created under this article.
1-18 (4) "Municipal secretary" means the secretary of the
1-19 municipality in which a district is created under this article, or
1-20 if there is no secretary, the person who performs the functions of
1-21 the secretary.
1-22 (5) "Municipal treasurer" means the treasurer of the
1-23 municipality in which a district is created under this article, or
1-24 if there is no treasurer, the person who performs the functions of
2-1 the treasurer.
2-2 Sec. 1.03. CERTAIN MUNICIPALITIES AUTHORIZED TO CREATE
2-3 DISTRICTS. (a) The governing body of a municipality by ordinance
2-4 may create a crime control district, subject to a confirmation
2-5 election held as provided by Part 3 of this article, with
2-6 boundaries coextensive with the territorial boundaries of the
2-7 municipality.
2-8 (b) A district may not contain more than one municipality.
2-9 PART 2. TEMPORARY DIRECTORS
2-10 Sec. 2.01. TEMPORARY DIRECTORS; PRESIDING OFFICER. (a) The
2-11 governing body of a municipality that creates a district may serve
2-12 ex officio as the temporary board of directors of the district.
2-13 (b) If the governing body does not serve as the temporary
2-14 board of directors, not later than the 60th day after the date a
2-15 district is created by the municipality's governing body, the
2-16 governing body shall appoint a number of temporary directors equal
2-17 to the number of persons serving on the municipality's governing
2-18 body. The persons serving as temporary directors must reside in
2-19 the proposed district.
2-20 (c) Not later than the 75th day after the date a district is
2-21 created by the municipality's governing body, the temporary board
2-22 shall organize and if the temporary directors are appointed elect a
2-23 presiding officer from the membership.
2-24 (d) To be eligible to serve as an appointed temporary
2-25 director, a person must reside in the district.
2-26 (e) The governing body may remove an appointed temporary
2-27 director if the temporary director:
3-1 (1) does not maintain the residency requirement of
3-2 Subsection (d) of this section during service on the board;
3-3 (2) cannot because of illness or incapacity discharge
3-4 the director's duties during the term for which the director is
3-5 appointed;
3-6 (3) is absent on more than three consecutive regularly
3-7 scheduled meetings; or
3-8 (4) is subject to dismissal for any other reason that
3-9 is normally considered by the governing body cause for removal of a
3-10 citizen from a board or commission.
3-11 Sec. 2.02. VACANCY IN OFFICE. A vacancy in the office of
3-12 temporary director shall be filled in the same manner that the
3-13 vacant position was originally filled.
3-14 PART 3. CREATION OF DISTRICTS
3-15 Sec. 3.01. CONFIRMATION ELECTION. A district may be created
3-16 and a sales and use tax may be authorized only if the creation of
3-17 the district is confirmed and the tax is approved by a majority of
3-18 the qualified voters of the district voting at an election called
3-19 and held for that purpose.
3-20 Sec. 3.02. ORDERING ELECTION. After a majority of the
3-21 temporary directors of a district have approved a budget plan and a
3-22 crime control plan in accordance with Section 3.09 of this article,
3-23 a majority of the temporary directors may order that a confirmation
3-24 election be held.
3-25 Sec. 3.03. ELECTION ORDER. (a) An order calling an
3-26 election under Section 3.02 of this article must state:
3-27 (1) the nature of the election, including the
4-1 proposition that is to appear on the ballot;
4-2 (2) the date of the election;
4-3 (3) the hours during which the polls will be open;
4-4 (4) the location of the polling places;
4-5 (5) in summary form, the approved budget plan and
4-6 crime control plan of the district; and
4-7 (6) the proposed rate of the sales and use tax for the
4-8 district.
4-9 (b) Except as provided by Subsection (c) of this section,
4-10 the proposed rate for the district sales and use tax imposed under
4-11 Subchapter B, Chapter 321, Tax Code, may be only:
4-12 (1) one-eighth of one percent;
4-13 (2) one-fourth of one percent;
4-14 (3) three-eighths of one percent; or
4-15 (4) one-half of one percent.
4-16 (c) The proposed rate of district sales and use tax imposed
4-17 under Subchapter B, Chapter 321, Tax Code, by a district located in
4-18 a municipality with a population of 80,000 or more that is located
4-19 in a county with a population of less than 100,000 may not exceed
4-20 one-fourth of one percent.
4-21 (d) A district may not adopt a sales and use tax if adoption
4-22 at the rate proposed would result in a combined local sales and use
4-23 tax rate of more than two percent in any location in the district.
4-24 Sec. 3.04. NOTICE. The temporary directors of a district
4-25 shall give notice of a confirmation election by publishing a
4-26 substantial copy of the election order in a newspaper with general
4-27 circulation in the district once a week for two consecutive weeks.
5-1 The first publication must appear at least 35 days before the date
5-2 set for the election.
5-3 Sec. 3.05. ELECTION DATE. (a) A confirmation election
5-4 shall be held not less than 35 days nor more than 60 days after the
5-5 date on which the election is ordered.
5-6 (b) Section 41.001(a), Election Code, does not apply to a
5-7 confirmation election ordered under this article.
5-8 Sec. 3.06. BALLOT PROPOSITION. The ballot for a
5-9 confirmation election shall be printed to permit voting for or
5-10 against the proposition: "The creation of the (insert the
5-11 name of the municipality) Crime Control and Prevention District
5-12 dedicated to crime reduction programs and the adoption of a
5-13 proposed local sales and use tax at a rate of (the rate
5-14 specified in the election order)."
5-15 Sec. 3.07. CANVASSING RETURNS. (a) Not earlier than the
5-16 second day or later than the 13th day after the date of a
5-17 confirmation election, the temporary board of a district shall meet
5-18 and canvass the returns of the election.
5-19 (b) If the temporary board finds that the election results
5-20 are favorable to the proposition to confirm the creation of the
5-21 district, the temporary board shall issue an order declaring the
5-22 district created.
5-23 (c) If the temporary board finds that the election results
5-24 are not favorable to the proposition to confirm the creation of the
5-25 district, the temporary board may not order another election on the
5-26 matter before the first anniversary of the date of the preceding
5-27 election on that question.
6-1 Sec. 3.08. DISSOLUTION OF TEMPORARY BOARD. If the creation
6-2 of the district has not been confirmed under this article before
6-3 the fifth anniversary of the date a district is created by the
6-4 municipality's governing body, the temporary board is dissolved on
6-5 that date and the creation of the district may not be confirmed
6-6 under this article.
6-7 Sec. 3.09. CRIME CONTROL PLAN AND BUDGET PLAN. (a) The
6-8 temporary board of a district shall formulate and approve a
6-9 two-year crime control plan and a two-year budget plan. The crime
6-10 control plan must include:
6-11 (1) a detailed list of the crime control and crime
6-12 prevention strategies to be supported by the district; and
6-13 (2) the method of annually evaluating the
6-14 effectiveness and efficiency of individual crime control and crime
6-15 prevention strategies.
6-16 (b) The budget plan must include:
6-17 (1) the amount of money budgeted by the district for
6-18 each crime control and crime prevention strategy;
6-19 (2) the amount of money budgeted by the district and
6-20 the percentage of the total budget of the district for
6-21 administration, with individual amounts on how much of the
6-22 administration would be conducted by the district and how much
6-23 would be conducted by private or public entities;
6-24 (3) the estimated amount of money available to the
6-25 district from all sources during the ensuing year;
6-26 (4) the amount of balances expected at the end of the
6-27 years for which the budget is prepared; and
7-1 (5) the estimated tax rate that will be required.
7-2 (c) The crime control plan and budget plan must be adopted
7-3 in the same manner as provided for adoption of a proposed annual
7-4 budget under Section 6.05 of this article.
7-5 (d) The temporary board shall coordinate its efforts with
7-6 local law enforcement officials in developing its crime control
7-7 plan and budget plan.
7-8 Sec. 3.10. FINANCING CREATION OF DISTRICT. (a) A
7-9 municipality creating a district under this article shall pay the
7-10 entire cost of creating the district.
7-11 (b) If the creation of the district is confirmed, the
7-12 district shall reimburse the municipality for actual expenses
7-13 incurred in the creation and confirmation of the district.
7-14 Sec. 3.11. DONATIONS, GIFTS, AND ENDOWMENTS. On behalf of a
7-15 district, the temporary board may accept donations, gifts, and
7-16 endowments to be held in trust for any purpose and under any
7-17 direction, limitation, or provision prescribed in writing by the
7-18 donor that is consistent with this article and the proper
7-19 management of the district.
7-20 PART 4. DISTRICT ADMINISTRATION
7-21 Sec. 4.01. BOARD OF DIRECTORS. (a) The governing body of
7-22 the municipality that creates a district by a confirmation election
7-23 held after September 1, 1995, may serve ex officio as the board of
7-24 directors of the district.
7-25 (b) If the governing body of the municipality does not serve
7-26 as the board of directors, the district is governed by a board of
7-27 directors selected in the same manner as provided for the selection
8-1 of temporary directors under Section 2.01(b) of this article and
8-2 composed of a number of directors equal to the number of persons
8-3 serving on the municipality's governing body.
8-4 (c) Appointed board members serve staggered two-year terms.
8-5 The initial appointees under this section shall draw lots so that
8-6 half of the initial appointees serve terms that expire on the first
8-7 anniversary of the date of appointment and half of the initial
8-8 appointees serve terms that expire on the second anniversary of the
8-9 date of appointment. If an odd number of directors are appointed,
8-10 the initial appointees shall draw lots so that the number of
8-11 directors who serve terms expiring on the second anniversary of the
8-12 date of appointment is one more than the number of directors who
8-13 serve terms expiring on the first anniversary of the date of
8-14 appointment.
8-15 (d) To be eligible to serve as a director, a person must
8-16 reside in the district.
8-17 (e) The governing body may remove an appointed director of
8-18 the board if the director:
8-19 (1) does not maintain the residency requirement of
8-20 Subsection (d) of this section during service on the board;
8-21 (2) cannot because of illness or incapacity discharge
8-22 the director's duties during the term for which the director is
8-23 appointed;
8-24 (3) is absent on more than three consecutive regularly
8-25 scheduled meetings; or
8-26 (4) is subject to dismissal for any other reason that
8-27 is normally considered by the governing body cause for removal of a
9-1 citizen from a board or commission.
9-2 Sec. 4.02. BOND. (a) Before assuming the duties of the
9-3 office, each director must execute a bond for $5,000 payable to the
9-4 district, conditioned on the faithful performance of the person's
9-5 duties as director.
9-6 (b) The bond shall be kept in the permanent records of the
9-7 district.
9-8 (c) A board may pay for the bonds of the directors with
9-9 district funds.
9-10 Sec. 4.03. BOARD VACANCY. A vacancy in the office of
9-11 director shall be filled for the unexpired term in the same manner
9-12 that the vacant position was originally filled.
9-13 Sec. 4.04. OFFICERS. A board shall elect from among its
9-14 members a president and vice president. The board shall also
9-15 appoint a secretary. The municipal secretary shall serve ex
9-16 officio as secretary for the district. The municipal treasurer
9-17 shall serve ex officio as treasurer for the district.
9-18 Sec. 4.05. OFFICERS' TERMS; VACANCY. (a) Each officer of a
9-19 board serves for a term of one year.
9-20 (b) A vacancy in a board office shall be filled for the
9-21 unexpired term by the board.
9-22 Sec. 4.06. COMPENSATION. Directors and officers serve
9-23 without compensation, but all directors and officers may be
9-24 reimbursed for actual expenses incurred in the performance of
9-25 official duties. Those expenses must be reported in the district's
9-26 minute book or other district records and must be approved by the
9-27 board.
10-1 Sec. 4.07. VOTING REQUIREMENT. A concurrence of a majority
10-2 of the directors of a board is necessary in matters relating to the
10-3 business of a district. A two-thirds majority vote of the board is
10-4 required to reject any application submitted by the governing body
10-5 of the municipality in which the district is located for funding
10-6 available under this article.
10-7 Sec. 4.08. ADMINISTRATION. The board may contract with a
10-8 public agency or private vendor to assist in the administration or
10-9 management of the district or to assist in the review of
10-10 applications for funding available under this article.
10-11 PART 5. POWERS AND DUTIES
10-12 Sec. 5.01. DISTRICT RESPONSIBILITIES; LIMITATIONS ON
10-13 EXPENDITURES. (a) A district may finance all the costs of a crime
10-14 control and crime prevention program, including the costs for
10-15 personnel, administration, expansion, enhancement, and capital
10-16 expenditures. A program may include:
10-17 (1) police and law enforcement related programs,
10-18 including:
10-19 (A) a multijurisdictional crime analysis center;
10-20 (B) mobile crime analysis units;
10-21 (C) crime stoppers telephone lines;
10-22 (D) united property-marking programs;
10-23 (E) home security inspection programs;
10-24 (F) an automated fingerprint analysis center;
10-25 (G) an enhanced radio dispatch center;
10-26 (H) a computerized criminal history system;
10-27 (I) enhanced information systems programs;
11-1 (J) a drug and chemical disposal center;
11-2 (K) a crime lab or medical examiner's lab; and
11-3 (L) a regional law enforcement training center;
11-4 (2) community-related crime prevention strategies,
11-5 including:
11-6 (A) block watch programs;
11-7 (B) a community crime resistance program;
11-8 (C) school-police programs;
11-9 (D) senior citizen community safety programs;
11-10 (E) senior citizen anti-crime networks;
11-11 (F) citizen crime-reporting projects;
11-12 (G) home alert programs;
11-13 (H) a police-community cooperation program;
11-14 (I) a radio alert program; and
11-15 (J) ride along programs;
11-16 (3) specific treatment and prevention programs,
11-17 including:
11-18 (A) positive peer group interaction programs;
11-19 (B) drug and alcohol awareness programs;
11-20 (C) family violence centers in the municipality;
11-21 (D) work incentive programs;
11-22 (E) social learning centers;
11-23 (F) guided group interaction programs;
11-24 (G) social development centers;
11-25 (H) street gang intervention centers;
11-26 (I) predelinquency intervention centers;
11-27 (J) school relations bureaus;
12-1 (K) integrated community education systems;
12-2 (L) steered straight programs;
12-3 (M) juvenile awareness programs;
12-4 (N) community restitution programs;
12-5 (O) community improvement programs;
12-6 (P) at home arrest; and
12-7 (Q) victim restitution programs;
12-8 (4) court and prosecution services, including:
12-9 (A) court watch programs;
12-10 (B) community arbitration and mediation centers;
12-11 (C) night prosecutors programs;
12-12 (D) automated legal research systems;
12-13 (E) an automated court management system;
12-14 (F) a criminal court administrator;
12-15 (G) an automated court reporting system;
12-16 (H) additional municipal courts; and
12-17 (I) additional prosecutors and staff; and
12-18 (5) additional jails, jailers, guards, and other
12-19 necessary staff.
12-20 (b) The district shall coordinate its efforts with the local
12-21 community justice council in developing its crime control and crime
12-22 prevention program.
12-23 (c) The district shall fund an annual evaluation program to
12-24 study the effect, efficiency, and effectiveness of new or expanded
12-25 crime control and crime prevention programs.
12-26 (d) The board may seek the assistance of the Office of
12-27 State-Federal Relations in identifying and applying for federal
13-1 grants for criminal justice programs. The board shall notify the
13-2 appropriate council of government of any intent to submit an
13-3 application for federal funds for inclusion in the regional
13-4 criminal justice planning process.
13-5 (e) The district may apply for and receive grants for
13-6 criminal and juvenile justice programs from the criminal justice
13-7 division in the governor's office.
13-8 Sec. 5.02. MANAGEMENT, CONTROL, AND ADMINISTRATION. Except
13-9 as provided by Section 6.06 of this article, a board shall manage,
13-10 control, and administer the district funds.
13-11 Sec. 5.03. OPEN MEETINGS; ADMINISTRATIVE PROCEDURE. A board
13-12 is subject to Chapters 551 and 2001, Government Code.
13-13 Sec. 5.04. LIABILITY. A director is not liable for civil
13-14 damages or criminal prosecution for any act performed in good faith
13-15 in the execution of duties as a director or for an action taken by
13-16 the board.
13-17 Sec. 5.05. DISTRICT RULES. A board may adopt rules
13-18 governing district-funded programs and the duties, functions, and
13-19 responsibilities of district staff and employees. Rules adopted
13-20 under this section may not conflict with the rules relating to
13-21 employees of the municipality in which the district is located.
13-22 Sec. 5.06. METHODS AND PROCEDURES. (a) A board may
13-23 prescribe the method of making purchases and expenditures by and
13-24 for the district. The board may enter purchasing contracts that
13-25 involve spending more than $15,000 only after competitive bidding
13-26 as provided by Subchapter B, Chapter 252, Local Government Code, to
13-27 the extent those provisions can be made applicable to the board.
14-1 (b) The board may prescribe accounting and control
14-2 procedures for the district.
14-3 (c) The municipal purchasing agent shall serve as purchasing
14-4 agent for the district.
14-5 Sec. 5.07. DISTRICT PROPERTY, FACILITIES, AND EQUIPMENT.
14-6 The board may acquire or lease property, facilities, or equipment
14-7 for the sole purpose of administering the district.
14-8 Sec. 5.08. REIMBURSEMENT FOR SERVICES. (a) A county or
14-9 municipality located entirely outside the boundaries of the
14-10 district shall, on request, reimburse a district for the district's
14-11 cost of including in a district program a resident of that county
14-12 or municipality.
14-13 (b) The board may require reimbursement from the state for
14-14 the district's cost of including in a district program or facility
14-15 a person who is a resident of the state but who is not a resident
14-16 of the district.
14-17 (c) On behalf of the district, the board may contract with a
14-18 municipal or county government or with the state or federal
14-19 government for the municipal, county, state, or federal government
14-20 to reimburse the district for including a person in a district
14-21 program.
14-22 Sec. 5.09. SERVICE CONTRACTS. Subject to the approval of
14-23 the governing body of the municipality, the board may contract on
14-24 behalf of the district with a municipality, county, special
14-25 district, or other political subdivision of the state, with a state
14-26 or federal agency, with individuals, and with private entities to
14-27 furnish the staff, facilities, equipment, programs, and services
15-1 the board considers necessary for the effective operation of the
15-2 district.
15-3 Sec. 5.10. Donations, grants, and endowments. The board may
15-4 accept on behalf of the district donations, grants, and endowments
15-5 to be held in trust for any purpose and under any direction,
15-6 limitation, or provision prescribed in writing by the donor that is
15-7 consistent with this article and the proper management of the
15-8 district.
15-9 Sec. 5.11. Authority to sue and be sued. A board may sue
15-10 and be sued in the name of the district.
15-11 PART 6. DISTRICT FINANCES
15-12 Sec. 6.01. Fiscal year. (a) A district is operated on a
15-13 fiscal year established by the board.
15-14 (b) A fiscal year may not be changed more than once in a
15-15 24-month period.
15-16 Sec. 6.02. Annual audit. Annually, a board shall have an
15-17 audit made of the financial condition of the district by an
15-18 independent auditor.
15-19 Sec. 6.03. District audit and records. An annual audit and
15-20 other district records are open to inspection during regular
15-21 business hours at the principal office of the district.
15-22 Sec. 6.04. Annual budget. (a) The board shall prepare a
15-23 proposed annual budget subject to the provisions of Section 6.05 of
15-24 this article. In preparing the budget, the board shall consider
15-25 the applications submitted by the chief administrative officer of
15-26 the municipality in which the district is created, with the consent
15-27 of the municipality's governing body, for program funding.
16-1 (b) The proposed budget must contain a complete financial
16-2 statement, including a statement of:
16-3 (1) the outstanding obligations of the district;
16-4 (2) the amount of cash on hand to the credit of each
16-5 fund of the district;
16-6 (3) the amount of money received by the district from
16-7 all sources during the previous year;
16-8 (4) the estimated amount of money available to the
16-9 district from all sources during the current fiscal year;
16-10 (5) the amount of money needed to fund programs
16-11 approved for funding by the board;
16-12 (6) the amount of money requested for programs that
16-13 were not approved for funding by the board;
16-14 (7) the tax rate for the next fiscal year;
16-15 (8) the amount of the balances expected at the end of
16-16 the year in which the budget is being prepared; and
16-17 (9) the estimated amount of revenues and balances
16-18 available to cover the proposed budget.
16-19 Sec. 6.05. Notice; board hearing; adoption of budget. (a)
16-20 Not later than the 100th day before the beginning of each fiscal
16-21 year, a board shall hold a public hearing on the proposed annual
16-22 budget.
16-23 (b) The board shall publish notice of the hearing in a
16-24 newspaper with general circulation in the district not later than
16-25 the 10th day before the date of the hearing.
16-26 (c) Any resident of the district is entitled to be present
16-27 and participate at the hearing.
17-1 (d) Not later than the 80th day before the beginning of each
17-2 fiscal year, the board shall adopt a budget. The board may make
17-3 any changes in the proposed budget that in its judgment the
17-4 interests of the taxpayers demand.
17-5 (e) The board shall submit the budget to the governing body
17-6 of the municipality in which the district is located not later than
17-7 the 10th day after the date the budget is adopted.
17-8 (f) The board by rule may develop and adopt procedures for
17-9 adopting a budget different from the procedures outlined in this
17-10 article, but the board must hold public hearings relating to the
17-11 budget.
17-12 Sec. 6.06. Notice; hearing; approval or rejection of budget.
17-13 (a) Not later than the 45th day before the beginning of each
17-14 fiscal year, the governing body of the municipality in which a
17-15 district is located shall hold a public hearing on the proposed
17-16 annual budget.
17-17 (b) The governing body shall publish notice of the hearing
17-18 in a newspaper with general circulation in the district not later
17-19 than the 10th day before the date of the hearing.
17-20 (c) Any resident of the district is entitled to be present
17-21 and to participate at the hearing.
17-22 (d) The governing body shall approve or reject the budget
17-23 submitted by the board not later than the 30th day before the
17-24 beginning of the fiscal year. The governing body may not amend the
17-25 budget.
17-26 (e) If the governing body rejects the budget submitted by
17-27 the board, the governing body and the board shall meet and together
18-1 amend and approve the budget before the beginning of the fiscal
18-2 year.
18-3 (f) The budget may be amended after the beginning of the
18-4 fiscal year on approval by the board and the governing body.
18-5 Sec. 6.07. Limitation on expenditures. Money may be spent
18-6 only for an expense included in an annual budget or an amendment to
18-7 it.
18-8 Sec. 6.08. Sworn statement. Not later than the 60th day
18-9 after the last day of each fiscal year, the municipal treasurer
18-10 shall prepare for the board a sworn statement of the amount of
18-11 money that belongs to the district and an account of the
18-12 disbursements of that money.
18-13 Sec. 6.09. Spending and investment limitations. (a) A
18-14 district may not incur a debt payable from revenues of the district
18-15 other than the revenues on hand or to be on hand in the current or
18-16 immediately following fiscal year of the district.
18-17 (b) The board may not invest district funds in funds or
18-18 securities other than those specified by Article 836 or 837,
18-19 Revised Statutes, or by Chapter 2256, Government Code.
18-20 Sec. 6.10. Deposit of funds. (a) A board shall deposit
18-21 district funds in a special account in the treasury of the
18-22 municipality in which the district is located.
18-23 (b) District funds, other than those invested as provided by
18-24 Section 6.09(b) of this article, shall be deposited as received in
18-25 the municipal treasury and must remain on deposit.
18-26 (c) A board shall reimburse the municipality for any costs
18-27 the municipality incurs for performing the duties imposed under
19-1 this section, other than costs of municipal personnel.
19-2 Sec. 6.11. Applications for program funding. (a) The board
19-3 may consider an application for district funding of a program
19-4 described by Section 5.01 of this article only if the application
19-5 is made:
19-6 (1) by a chief administrative officer of the
19-7 municipality in which the district is located; and
19-8 (2) with the consent of the governing body of the
19-9 municipality.
19-10 (b) Applications under this section must be submitted not
19-11 later than the 140th day before the beginning of the fiscal year,
19-12 unless an exception has been adopted by rule.
19-13 (c) The board by rule may develop and adopt application
19-14 procedures.
19-15 PART 7. BONDS
19-16 Sec. 7.01. Bonds. A board may not issue or sell general
19-17 obligation bonds, revenue bonds, or refunding bonds.
19-18 PART 8. DISTRICT CONTINUATION
19-19 Sec. 8.01. Continuation referendum. (a) A board may hold a
19-20 referendum on the question of whether to continue the district.
19-21 (b) The board shall order a continuation referendum if a
19-22 petition that requests continuation of the district is presented in
19-23 accordance with this part or if a majority of the governing body of
19-24 the municipality in which the district is located by resolution
19-25 requests continuation after notice and a public hearing on the
19-26 matter. The board, however, may not hold a continuation referendum
19-27 before the fifth anniversary of the date on which the district is
20-1 created or before the third anniversary of the date of the last
20-2 preceding continuation or dissolution referendum.
20-3 (c) For a continuation referendum, the ballot shall be
20-4 printed to permit voting for or against the proposition: "Whether
20-5 the ____________ (insert the name of the municipality) Crime
20-6 Control and Prevention District should be continued and the crime
20-7 control and prevention district sales and use tax should be
20-8 continued."
20-9 Sec. 8.02. Methods for initiating election. A board may
20-10 order a continuation referendum on its own motion by a majority
20-11 vote of its members. The board shall order a continuation
20-12 referendum:
20-13 (1) on the presentation of a petition meeting the
20-14 requirements of Sections 8.03 through 8.08 of this article; or
20-15 (2) on the request of the governing body under Section
20-16 8.01(b) of this article.
20-17 Sec. 8.03. Application for petition; issuance. If the
20-18 municipal secretary receives a written application signed by 10 or
20-19 more registered voters of the district, the secretary shall issue
20-20 to the applicants a petition to be circulated among registered
20-21 voters for their signatures.
20-22 Sec. 8.04. Contents of application. To be valid, an
20-23 application for a petition must contain:
20-24 (1) a heading in the following words: "Application
20-25 for a Petition for a Local Option Referendum to Continue the Crime
20-26 Control and Prevention District and to Continue the Crime Control
20-27 and Prevention District Sales and Use Tax";
21-1 (2) a statement of the issue to be voted on in the
21-2 following words: "Whether the ____________ (insert the name of the
21-3 municipality) Crime Control and Prevention District should be
21-4 continued and the crime control and prevention district sales and
21-5 use tax should be continued";
21-6 (3) a statement immediately above the signatures of
21-7 the applicants, reading as follows: "It is the purpose and intent
21-8 of the applicants whose signatures appear below that the crime
21-9 control and prevention district be continued and the crime control
21-10 and prevention district sales and use tax in ____________ (insert
21-11 the name of the municipality) be continued"; and
21-12 (4) the printed name, signature, residence address,
21-13 and voter registration certificate number of each applicant.
21-14 Sec. 8.05. Contents of petition. To be valid, a petition
21-15 must contain:
21-16 (1) a heading in the following words: "Petition for a
21-17 Local Option Referendum to Continue the ____________ (insert the
21-18 name of the municipality) Crime Control and Prevention District and
21-19 to Continue the Crime Control and Prevention District Sales and Use
21-20 Tax";
21-21 (2) a statement of the issue to be voted on in the
21-22 same words used in the application;
21-23 (3) a statement immediately above the signatures of
21-24 the petitioners, reading as follows: "It is the purpose and intent
21-25 of the petitioners whose signatures appear below that the crime
21-26 control and prevention district be continued and the crime control
21-27 and prevention district sales and use tax in ____________ (insert
22-1 the name of the municipality) be continued";
22-2 (4) lines and spaces for the names, signatures,
22-3 residence addresses, and voter registration certificate numbers of
22-4 the petitioners; and
22-5 (5) the date of issuance, the serial number, and the
22-6 seal of the municipal secretary on each page.
22-7 Sec. 8.06. Copies. The municipal secretary shall keep the
22-8 application and a copy of the petition in the files of the
22-9 secretary's office. The secretary shall issue to the applicants as
22-10 many copies as the applicants request.
22-11 Sec. 8.07. Filing of petition; number of signatures. To
22-12 form the basis for the ordering of a referendum, the petition must
22-13 be filed with the municipal secretary not later than the 60th day
22-14 after the date of its issuance, and it must contain a number of
22-15 signatures of registered voters of the municipality equal to five
22-16 percent of the number of votes cast in the municipality for all
22-17 candidates for mayor in the most recent city council election.
22-18 Sec. 8.08. Review by municipal secretary. (a) The
22-19 municipal secretary shall, on request of any district resident,
22-20 check each name on a petition to determine whether the signer is a
22-21 registered voter of the district. A person requesting verification
22-22 by the secretary shall pay the secretary a sum equal to 20 cents
22-23 per name before commencement of the verification.
22-24 (b) The secretary may not count a signature if there is
22-25 reason to believe that:
22-26 (1) it is not the actual signature of the purported
22-27 signer;
23-1 (2) the voter registration certificate number is not
23-2 correct;
23-3 (3) it is a duplication either of a name or of
23-4 handwriting used in any other signature on the petition;
23-5 (4) the residence address of the signer is not
23-6 correct; or
23-7 (5) the name of the voter is not signed exactly as it
23-8 appears on the official copy of the current list of registered
23-9 voters for the voting year in which the petition is issued.
23-10 Sec. 8.09. CERTIFICATION. Not later than the 40th day after
23-11 the date a petition is filed, excluding Saturdays, Sundays, and
23-12 legal holidays, the municipal secretary shall certify to the board
23-13 the number of registered voters signing the petition.
23-14 Sec. 8.10. ORDER OF ELECTION. (a) A board shall record in
23-15 its minutes the date the petition is filed and the date it is
23-16 certified by the municipal secretary.
23-17 (b) If the petition contains the required number of
23-18 signatures and is in proper order, the board shall, at its next
23-19 regular session after the certification by the secretary, order a
23-20 referendum to be held at the regular polling place in each county
23-21 election precinct in the municipality on the next uniform election
23-22 date authorized by Section 41.001(a), Election Code, that occurs at
23-23 least 45 days after the date of the order. The board shall state
23-24 in the order the proposition to be voted on in the referendum. The
23-25 order is prima facie evidence of compliance with all provisions
23-26 necessary to give it validity.
23-27 Sec. 8.11. APPLICATION OF ELECTION CODE. A continuation
24-1 referendum shall be held and the returns shall be prepared and
24-2 canvassed in conformity with the Election Code.
24-3 Sec. 8.12. RESULTS OF REFERENDUM. (a) If a majority of the
24-4 votes cast in a referendum under this section are not for the
24-5 continuation of a district:
24-6 (1) the board shall certify that fact to the secretary
24-7 of state not later than the 10th day after the date of the canvass
24-8 of the returns; and
24-9 (2) the district is dissolved and ceases to operate
24-10 except as provided by Subsection (b) of this section.
24-11 (b) A district that is dissolved and that owns property or
24-12 has outstanding short-term or long-term liabilities may continue to
24-13 operate temporarily as provided by Section 10.02 of this article.
24-14 (c) If a majority of the votes cast in the referendum under
24-15 this section are for the continuation of the district, another
24-16 continuation referendum may not be held except as authorized by
24-17 Section 8.01 of this article.
24-18 Sec. 8.13. CONTEST OF ELECTION. Not later than the 30th day
24-19 after the date the result of a continuation referendum is
24-20 declared, any qualified voter of the district may contest the
24-21 election by filing a petition in a district court located in the
24-22 district.
24-23 PART 9. DISTRICT DISSOLUTION
24-24 Sec. 9.01. DISSOLUTION REFERENDUM. (a) A board may hold a
24-25 referendum on the question of whether to dissolve the district.
24-26 (b) The board shall order a dissolution referendum if a
24-27 petition that requests dissolution of the district is presented in
25-1 accordance with this part or if a majority of the governing body of
25-2 the municipality in which the district is located by resolution
25-3 requests dissolution after notice and a public hearing on the
25-4 matter. The board, however, may not hold a dissolution referendum
25-5 before the fifth anniversary of the date on which the district is
25-6 created or before the third anniversary of the date of the last
25-7 preceding continuation or dissolution referendum.
25-8 (c) For a dissolution referendum, the ballot shall be
25-9 printed to permit voting for or against the proposition: "Whether
25-10 the ________ (insert the name of the municipality) Crime Control
25-11 and Prevention District should be dissolved and the crime control
25-12 and prevention district sales and use tax should be abolished."
25-13 Sec. 9.02. METHODS FOR INITIATING ELECTION. A board may
25-14 order a dissolution referendum on its own motion by a majority vote
25-15 of its members. The board shall order a dissolution referendum:
25-16 (1) on the presentation of a petition meeting the
25-17 requirements of Sections 9.03 through 9.08 of this article; or
25-18 (2) on the request of the governing body under Section
25-19 9.01(b) of this article.
25-20 Sec. 9.03. APPLICATION FOR PETITION; ISSUANCE. If the
25-21 municipal secretary receives a written application signed by 10 or
25-22 more registered voters of a district, the secretary shall issue to
25-23 the applicants a petition to be circulated among registered voters
25-24 for their signatures.
25-25 Sec. 9.04. CONTENTS OF APPLICATION. To be valid, an
25-26 application for a petition must contain:
25-27 (1) a heading in the following words: "Application
26-1 for a Petition for a Local Option Referendum to Dissolve the Crime
26-2 Control and Prevention District and to Abolish the Crime Control
26-3 and Prevention District Sales and Use Tax";
26-4 (2) a statement of the issue to be voted on in the
26-5 following words: "Whether the ________ (insert the name of the
26-6 municipality) Crime Control and Prevention District should be
26-7 dissolved and the crime control and prevention district sales and
26-8 use tax should be abolished";
26-9 (3) a statement immediately above the signatures of
26-10 the applicants, reading as follows: "It is the purpose and intent
26-11 of the applicants whose signatures appear below that the crime
26-12 control and prevention district be dissolved and the crime control
26-13 and prevention district sales and use tax in ________ (insert the
26-14 name of the municipality) be abolished"; and
26-15 (4) the printed name, signature, residence address,
26-16 and voter registration certificate number of each applicant.
26-17 Sec. 9.05. CONTENTS OF PETITION. To be valid, a petition
26-18 must contain:
26-19 (1) a heading in the following words: "Petition for a
26-20 Local Option Referendum to Dissolve the ________ (insert the name
26-21 of the municipality) Crime Control and Prevention District and to
26-22 Abolish the Crime Control and Prevention District Sales and Use
26-23 Tax";
26-24 (2) a statement of the issue to be voted on in the
26-25 same words used in the application;
26-26 (3) a statement immediately above the signatures of
26-27 the petitioners, reading as follows: "It is the purpose and intent
27-1 of the petitioners whose signatures appear below that the crime
27-2 control and prevention district be dissolved and the crime control
27-3 and prevention district sales and use tax in ________ (insert the
27-4 name of the municipality) be abolished";
27-5 (4) lines and spaces for the names, signatures,
27-6 residence addresses, and voter registration certificate numbers of
27-7 the petitioners; and
27-8 (5) the date of issuance, the serial number, and the
27-9 seal of the municipal secretary on each page.
27-10 Sec. 9.06. COPIES. The municipal secretary shall keep the
27-11 application and a copy of the petition in the files of the
27-12 secretary's office. The secretary shall issue to the applicants as
27-13 many copies as the applicants request.
27-14 Sec. 9.07. FILING OF PETITION; NUMBER OF SIGNATURES. To
27-15 form the basis for the ordering of a referendum, the petition must
27-16 be filed with the municipal secretary not later than the 60th day
27-17 after the date of its issuance, and it must contain a number of
27-18 signatures of registered voters of the municipality equal to five
27-19 percent of the number of votes cast in the municipality for all
27-20 candidates for mayor in the most recent city council election.
27-21 Sec. 9.08. REVIEW BY MUNICIPAL SECRETARY. (a) The
27-22 municipal secretary shall, on request of any district resident,
27-23 check each name on a petition to determine whether the signer is a
27-24 registered voter of the district. A person requesting verification
27-25 by the secretary shall pay the secretary a sum equal to 20 cents
27-26 per name before commencement of the verification.
27-27 (b) The secretary may not count a signature if there is
28-1 reason to believe that:
28-2 (1) it is not the actual signature of the purported
28-3 signer;
28-4 (2) the voter registration certificate number is not
28-5 correct;
28-6 (3) it is a duplication either of a name or of
28-7 handwriting used in any other signature on the petition;
28-8 (4) the residence address of the signer is not
28-9 correct; or
28-10 (5) the name of the voter is not signed exactly as it
28-11 appears on the official copy of the current list of registered
28-12 voters for the voting year in which the petition is issued.
28-13 Sec. 9.09. CERTIFICATION. Not later than the 40th day after
28-14 the date a petition is filed, excluding Saturdays, Sundays, and
28-15 legal holidays, the municipal secretary shall certify to the board
28-16 the number of registered voters signing the petition.
28-17 Sec. 9.10. ORDER OF ELECTION. (a) A board shall record in
28-18 its minutes the date the petition is filed and the date it is
28-19 certified by the municipal secretary.
28-20 (b) If the petition contains the required number of
28-21 signatures and is in proper order, the board shall, at its next
28-22 regular session after the certification by the secretary, order a
28-23 referendum to be held at the regular polling place in each election
28-24 precinct in the municipality on the next uniform election date
28-25 authorized by Section 41.001(a), Election Code, that occurs at
28-26 least 45 days after the date of the order. The board shall state
28-27 in the order the proposition to be voted on in the referendum. The
29-1 order is prima facie evidence of compliance with all provisions
29-2 necessary to give it validity.
29-3 Sec. 9.11. APPLICATION OF ELECTION CODE. A dissolution
29-4 referendum shall be held and the returns shall be prepared and
29-5 canvassed in conformity with the Election Code.
29-6 Sec. 9.12. RESULTS OF REFERENDUM. (a) If a majority of the
29-7 votes cast in a referendum under this section are for the
29-8 dissolution of a district:
29-9 (1) the board shall certify that fact to the secretary
29-10 of state not later than the 10th day after the date of the canvass
29-11 of the returns; and
29-12 (2) the district is dissolved and ceases to operate
29-13 except as provided by Subsection (b) of this section.
29-14 (b) A district that is dissolved and that has outstanding
29-15 short-term or long-term liabilities may continue to operate
29-16 temporarily as provided by Section 10.02 of this article.
29-17 (c) If less than a majority of the votes cast in the
29-18 referendum under this section are for the dissolution of the
29-19 district, another dissolution referendum may not be held except as
29-20 authorized by Section 9.01 of this article.
29-21 Sec. 9.13. CONTEST OF ELECTION. Not later than the 30th day
29-22 after the date the result of a dissolution referendum is declared,
29-23 any qualified voter of the district may contest the election by
29-24 filing a petition in a district court located in the district.
29-25 PART 10. DISSOLUTION
29-26 Sec. 10.01. SUNSET PROVISION. Unless the district is
29-27 continued as provided by Part 8 of this article, the district is
30-1 dissolved on the later of:
30-2 (1) the fifth anniversary of the date the district
30-3 began collecting a tax authorized by this article; or
30-4 (2) the fifth anniversary of the date of the most
30-5 recent continuation or dissolution referendum.
30-6 Sec. 10.02. DISSOLUTION OF DISTRICT. (a) On the date that
30-7 the district is dissolved, the district shall, as prescribed by
30-8 Subsection (h) of this section, convey or transfer to the
30-9 municipality in the district the following:
30-10 (1) title to land, buildings, real and tangible
30-11 improvements, and equipment owned by the district;
30-12 (2) operating funds and reserves for operating
30-13 expenses and funds that have been budgeted by the district for the
30-14 remainder of the fiscal year in which the district is dissolved to
30-15 support crime control activities and programs for residents of the
30-16 municipality;
30-17 (3) taxes levied by the district during the current
30-18 year for crime control purposes;
30-19 (4) funds established for payment of indebtedness
30-20 assumed by the district; and
30-21 (5) any accumulated employee retirement funds.
30-22 (b) After the date the district is dissolved, the district
30-23 may not levy taxes for district purposes or for providing crime
30-24 control activities and programs for the residents of the district.
30-25 (c) If on the date that the district is dissolved the
30-26 district has outstanding short-term or long-term liabilities, the
30-27 board shall, not later than the 30th day after the dissolution,
31-1 adopt a resolution certifying each outstanding short-term and
31-2 long-term liability. The municipality in which the district is
31-3 located shall assume the outstanding short-term and long-term
31-4 liabilities. The municipality shall collect the sales and use tax
31-5 for the district for the remainder of the calendar year and may by
31-6 resolution of the municipality's governing body continue to collect
31-7 the tax for an additional calendar year if the revenue from the
31-8 tax is needed to retire liabilities of the district that were
31-9 assumed by the municipality. The municipality's governing body
31-10 shall notify the comptroller of this continuation not later than
31-11 the 60th day before the date on which the tax would otherwise
31-12 expire. Any tax collected after the liabilities have been retired
31-13 shall be transferred or conveyed as prescribed by Subsection (a) of
31-14 this section.
31-15 (d) The district and the board may continue to operate for a
31-16 period not to exceed two months after carrying out the
31-17 responsibilities required by Subsections (a) and (c) of this
31-18 section. The board and the district are continued in effect for
31-19 the purpose of satisfying these responsibilities.
31-20 (e) If the board and the district are continued in effect
31-21 under Subsection (d) of this section, the board and district are
31-22 dissolved entirely on the first day of the month following the
31-23 month in which the board issues an order certifying to the
31-24 secretary of state that no responsibilities of Subsections (a) and
31-25 (c) of this section are left unsatisfied.
31-26 (f) A district or board that continues to operate under
31-27 Subsection (d) of this section may not incur any new liabilities
32-1 without the approval of the governing body of the municipality in
32-2 which the district is located. Not later than the 60th day after
32-3 the date of the dissolution referendum, the governing body shall
32-4 review the outstanding liabilities of the district and set a
32-5 specific date by which the municipality must retire the district's
32-6 outstanding liabilities.
32-7 (g) On the date that the district is dissolved,
32-8 district-funded programs, including additional courts, shall
32-9 immediately terminate and district-funded personnel, except
32-10 personnel required to retire the responsibilities of the district,
32-11 are terminated.
32-12 (h) The board shall convey or transfer to the municipality
32-13 the value of the items described in Subsection (a) of this section.
32-14 PART 11. STATE LIABILITY
32-15 Sec. 11.01. STATE LIABILITY. The state is not obligated for
32-16 the support, maintenance, or dissolution of a crime control
32-17 district created under this article.
32-18 SECTION 2. Subchapter B, Chapter 321, Tax Code, is amended
32-19 by adding Section 321.106 to read as follows:
32-20 Sec. 321.106. MUNICIPALITY CRIME CONTROL DISTRICT TAX. (a)
32-21 Subject to an election held in accordance with the Municipal Crime
32-22 Control and Prevention District Act (Article 2370c-5, Revised
32-23 Statutes), a municipality in which a crime control and prevention
32-24 district is established shall adopt a sales and use tax for the
32-25 benefit of the district in the area of the district for the purpose
32-26 of financing the operation of the municipal crime control and
32-27 prevention district. The revenue from the tax may be used only
33-1 for the purpose of financing the operation of the municipal crime
33-2 control and prevention district. The proposition for adopting a
33-3 tax under this section and the proposition for creation of a crime
33-4 control and prevention district shall be submitted at the same
33-5 election. For purposes of Section 321.101(e), a tax under this
33-6 section is not an additional sales and use tax.
33-7 (b) A tax adopted for a district under this section for
33-8 financing the operation of the district may be decreased in
33-9 increments of one-eighth of one percent by order of the board of
33-10 directors of the district. The rate of a tax adopted for a
33-11 district under this section may be increased in increments of
33-12 one-eighth of one percent, not to exceed a total tax rate of
33-13 one-half percent for financing the operation of the municipal crime
33-14 control and prevention district, by order of the board of directors
33-15 of the municipal crime control and prevention district if approved
33-16 by a majority of the qualified voters voting at an election called
33-17 by the board and held in the district on the question of increasing
33-18 the tax rate. At the election, the ballot shall be printed to
33-19 provide for voting for or against the following proposition: "The
33-20 increase of the ________ (insert the name of the municipality)
33-21 Crime Control and Prevention District sales and use tax rate to ___
33-22 percent." If there is an increase or decrease under this
33-23 subsection in the rate of a tax imposed under this section, the new
33-24 rate takes effect as prescribed by Sections 321.102(b) and (d).
33-25 (c) The comptroller shall remit to the municipality in which
33-26 the municipal crime control and prevention district is created
33-27 amounts collected at the rate imposed under this section as part of
34-1 the regular allocation of municipal tax revenue collected by the
34-2 comptroller. The municipality shall deposit the amounts it
34-3 receives from the comptroller under this subsection in a special
34-4 account in the treasury of the municipality as required under
34-5 Section 6.10, Municipal Crime Control and Prevention District Act
34-6 (Article 2370c-5, Revised Statutes). Retailers may not be required
34-7 to use an allocation or reporting procedure in the collection of
34-8 taxes under this section that is different from the procedures that
34-9 retailers use in the collection of other sales and use taxes under
34-10 this chapter. An item, transaction, or service that is taxable in
34-11 a municipality under a sales or use tax authorized by another
34-12 section of this chapter is taxable under this section. An item,
34-13 transaction, or service that is not taxable in a municipality under
34-14 a sales or use tax authorized by another section of this chapter is
34-15 not taxable under this section.
34-16 (d) The comptroller may adopt rules and the governing body
34-17 of the municipality may adopt orders to administer this section.
34-18 (e) A tax imposed under this section takes effect on the
34-19 first day of the first calendar quarter after the expiration of the
34-20 first complete calendar quarter occurring after the date on which
34-21 the comptroller receives a notice of the action as required by
34-22 Section 321.405(b).
34-23 SECTION 3. Section 323.105, Tax Code, is amended to read as
34-24 follows:
34-25 Sec. 323.105. County CRIME CONTROL DISTRICT TAX.
34-26 (a) Subject to an election held in accordance with the County
34-27 Crime Control and Prevention District Act (Article 2370c-4,
35-1 Vernon's Texas Civil Statutes), a county in which a county crime
35-2 control and prevention district is established shall adopt a sales
35-3 and use tax in the area of the district for the purpose of
35-4 financing the operation of the county crime control and prevention
35-5 district. The revenue from the tax may be used only for the
35-6 purpose of financing the operation of the county crime control and
35-7 prevention district. The proposition for adopting a tax under this
35-8 section and the proposition for creation of a county crime control
35-9 and prevention district shall be submitted at the same election.
35-10 For purposes of Subsection (c) of Section 323.101 of this code, a
35-11 tax under this section is not a county sales and use tax.
35-12 (b) A tax adopted for a district under this section for
35-13 financing the operation of the district may be decreased in
35-14 increments of one-fourth of one percent by order of the board of
35-15 directors of the district. The rate of a tax adopted for a
35-16 district under this section may be increased in increments of
35-17 one-fourth of one percent, not to exceed a total tax rate of
35-18 one-half percent for financing the operation of the county crime
35-19 control and prevention district, by order of the board of directors
35-20 of the county crime control and prevention district if approved by
35-21 a majority of the qualified voters voting at an election called by
35-22 the board and held in the district on the question of increasing
35-23 the tax rate. At the election, the ballot shall be printed to
35-24 provide for voting for or against the following proposition: "The
35-25 increase of the ____________ County Crime Control and Prevention
35-26 District sales and use tax rate to ____________ percent." If there
35-27 is an increase or decrease under this subsection in the rate of a
36-1 tax imposed under this section, the new rate takes effect on the
36-2 first day of the next calendar year after the expiration of one
36-3 calendar quarter after the comptroller receives notice of the
36-4 increase or decrease. However, if the comptroller notifies the
36-5 president of the board of directors of the district in writing
36-6 within 10 days after receipt of the notification that the
36-7 comptroller requires more time to implement reporting and
36-8 collection procedures, the comptroller may delay implementation of
36-9 the rate change for one whole calendar quarter. In that event, the
36-10 new rate takes effect on the first day of the next calendar quarter
36-11 following the elapsed quarter.
36-12 (c) The comptroller shall remit to the county amounts
36-13 collected at the rate imposed under this section as part of the
36-14 regular allocation of county tax revenue collected by the
36-15 comptroller. The county shall, if the district is composed of an
36-16 area less than the entire county, remit that amount to the
36-17 district. Retailers may not be required to use the allocation and
36-18 reporting procedures in the collection of taxes under this section
36-19 different from the procedures that retailers use in the collection
36-20 of other sales and use taxes under this chapter. An item,
36-21 transaction, or service that is taxable in a county under a sales
36-22 or use tax authorized by another section of this chapter is taxable
36-23 under this section. An item, transaction, or service that is not
36-24 taxable in a county under a sales or use tax authorized by another
36-25 section of this chapter is not taxable under this section.
36-26 (d) If, in a county where a county crime control and
36-27 prevention district is composed of the whole county, a county sales
37-1 and use tax or a county sales and use tax rate increase for the
37-2 purpose of financing a county crime control and prevention district
37-3 is approved, the county is responsible for distributing to the
37-4 district that portion of the county sales and use tax revenue
37-5 received from the comptroller that is to be used for the purposes
37-6 of financing the county crime control and prevention district. Not
37-7 later than the 10th day after the date the county receives funds
37-8 under this section from the comptroller, the county shall make the
37-9 distribution in the proportion that the county crime control and
37-10 prevention portion of the tax rate bears to the total sales and use
37-11 tax rate of the county. The amounts distributed to a county crime
37-12 control and prevention district are not considered to be sales and
37-13 use tax revenue for the purpose of property tax reduction and
37-14 computation of the county tax rate under Section 26.041, Tax Code.
37-15 (e) For purposes of the tax imposed under this section, a
37-16 reference in this chapter to the county as the territory in which
37-17 the tax or an incident of the tax applies means only the territory
37-18 located in the county crime control and prevention district, if
37-19 that district is composed of an area less than an entire county.
37-20 (f) The comptroller may adopt rules and the county
37-21 commissioners court may adopt orders to administer this section.
37-22 SECTION 4. Section 1.01, Crime Control and Prevention
37-23 District Act (Article 2370c-4, Vernon's Texas Civil Statutes), is
37-24 amended to read as follows:
37-25 Sec. 1.01. SHORT TITLE. This Act may be cited as the County
37-26 Crime Control and Prevention District Act.
37-27 SECTION 5. Section 1.04(1), Crime Control and Prevention
38-1 District Act (Article 2370c-4, Vernon's Texas Civil Statutes), is
38-2 amended to read as follows:
38-3 (1) "District" means a county crime control and
38-4 prevention district created under this Act.
38-5 SECTION 6. Section 1.05A, Crime Control and Prevention
38-6 District Act (Article 2370c-4, Vernon's Texas Civil Statutes), is
38-7 repealed.
38-8 SECTION 7. The provisions of Article 2370c-5, Revised
38-9 Statutes, as added by this Act, govern the operation of a crime
38-10 control and prevention district that was created in a municipality
38-11 through a confirmation election under the Crime Control and
38-12 Prevention District Act (Article 2370c-4, Vernon's Texas Civil
38-13 Statutes) that was held before September 1, 1995.
38-14 SECTION 8. The tax authorized under Section 321.106, Tax
38-15 Code, as added by this Act, for a municipality in which a crime
38-16 control and prevention district was created through a confirmation
38-17 election under the Crime Control and Prevention District Act
38-18 (Article 2370c-4, Vernon's Texas Civil Statutes) that was held
38-19 before the effective date of this Act may take effect not earlier
38-20 than October 1, 1995.
38-21 SECTION 9. This Act takes effect September 1, 1995.
38-22 SECTION 10. The importance of this legislation and the
38-23 crowded condition of the calendars in both houses create an
38-24 emergency and an imperative public necessity that the
38-25 constitutional rule requiring bills to be read on three several
38-26 days in each house be suspended, and this rule is hereby suspended.