1-1 By: Junell (Senate Sponsor - Montford) H.B. No. 3054
1-2 (In the Senate - Received from the House May 15, 1995;
1-3 May 19, 1995, read first time and referred to Committee on Finance;
1-4 May 25, 1995, reported favorably by the following vote: Yeas 8,
1-5 Nays 0; May 25, 1995, sent to printer.)
1-6 A BILL TO BE ENTITLED
1-7 AN ACT
1-8 relating to the creation of crime control and prevention districts
1-9 in certain municipalities; authorizing certain taxes.
1-10 BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
1-11 SECTION 1. Title 44, Revised Statutes, is amended by adding
1-12 Article 2370c-5 to read as follows:
1-13 Art. 2370c-5. MUNICIPAL CRIME CONTROL AND PREVENTION
1-14 DISTRICTS
1-15 PART 1. GENERAL PROVISIONS
1-16 Sec. 1.01. SHORT TITLE. This article may be cited as the
1-17 Municipal Crime Control and Prevention District Act.
1-18 Sec. 1.02. DEFINITIONS. In this article:
1-19 (1) "Board" means the board of directors of the
1-20 district.
1-21 (2) "Director" means a member of the board.
1-22 (3) "District" means a municipal crime control and
1-23 prevention district created under this article.
1-24 (4) "Municipal secretary" means the secretary of the
1-25 municipality in which a district is created under this article, or
1-26 if there is no secretary, the person who performs the functions of
1-27 the secretary.
1-28 (5) "Municipal treasurer" means the treasurer of the
1-29 municipality in which a district is created under this article, or
1-30 if there is no treasurer, the person who performs the functions of
1-31 the treasurer.
1-32 Sec. 1.03. CERTAIN MUNICIPALITIES AUTHORIZED TO CREATE
1-33 DISTRICTS. (a) The governing body of a municipality by ordinance
1-34 may create a crime control district, subject to a confirmation
1-35 election held as provided by Part 3 of this article, with
1-36 boundaries coextensive with the territorial boundaries of the
1-37 municipality.
1-38 (b) A district may not contain more than one municipality.
1-39 PART 2. TEMPORARY DIRECTORS
1-40 Sec. 2.01. TEMPORARY DIRECTORS; PRESIDING OFFICER. (a) The
1-41 governing body of a municipality that creates a district may serve
1-42 ex officio as the temporary board of directors of the district.
1-43 (b) If the governing body does not serve as the temporary
1-44 board of directors, not later than the 60th day after the date a
1-45 district is created by the municipality's governing body, the
1-46 governing body shall appoint a number of temporary directors equal
1-47 to the number of persons serving on the municipality's governing
1-48 body. The persons serving as temporary directors must reside in
1-49 the proposed district.
1-50 (c) Not later than the 75th day after the date a district is
1-51 created by the municipality's governing body, the temporary board
1-52 shall organize and if the temporary directors are appointed elect a
1-53 presiding officer from the membership.
1-54 (d) To be eligible to serve as an appointed temporary
1-55 director, a person must reside in the district.
1-56 (e) The governing body may remove an appointed temporary
1-57 director if the temporary director:
1-58 (1) does not maintain the residency requirement of
1-59 Subsection (d) of this section during service on the board;
1-60 (2) cannot because of illness or incapacity discharge
1-61 the director's duties during the term for which the director is
1-62 appointed;
1-63 (3) is absent on more than three consecutive regularly
1-64 scheduled meetings; or
1-65 (4) is subject to dismissal for any other reason that
1-66 is normally considered by the governing body cause for removal of a
1-67 citizen from a board or commission.
1-68 Sec. 2.02. VACANCY IN OFFICE. A vacancy in the office of
2-1 temporary director shall be filled in the same manner that the
2-2 vacant position was originally filled.
2-3 PART 3. CREATION OF DISTRICTS
2-4 Sec. 3.01. CONFIRMATION ELECTION. A district may be created
2-5 and a sales and use tax may be authorized only if the creation of
2-6 the district is confirmed and the tax is approved by a majority of
2-7 the qualified voters of the district voting at an election called
2-8 and held for that purpose.
2-9 Sec. 3.02. ORDERING ELECTION. After a majority of the
2-10 temporary directors of a district have approved a budget plan and a
2-11 crime control plan in accordance with Section 3.09 of this article,
2-12 a majority of the temporary directors may order that a confirmation
2-13 election be held.
2-14 Sec. 3.03. ELECTION ORDER. (a) An order calling an
2-15 election under Section 3.02 of this article must state:
2-16 (1) the nature of the election, including the
2-17 proposition that is to appear on the ballot;
2-18 (2) the date of the election;
2-19 (3) the hours during which the polls will be open;
2-20 (4) the location of the polling places;
2-21 (5) in summary form, the approved budget plan and
2-22 crime control plan of the district; and
2-23 (6) the proposed rate of the sales and use tax for the
2-24 district.
2-25 (b) Except as provided by Subsection (c) of this section,
2-26 the proposed rate for the district sales and use tax imposed under
2-27 Subchapter B, Chapter 321, Tax Code, may be only:
2-28 (1) one-eighth of one percent;
2-29 (2) one-fourth of one percent;
2-30 (3) three-eighths of one percent; or
2-31 (4) one-half of one percent.
2-32 (c) The proposed rate of district sales and use tax imposed
2-33 under Subchapter B, Chapter 321, Tax Code, by a district located in
2-34 a municipality with a population of 80,000 or more that is located
2-35 in a county with a population of less than 100,000 may not exceed
2-36 one-fourth of one percent.
2-37 (d) A district may not adopt a sales and use tax if adoption
2-38 at the rate proposed would result in a combined local sales and use
2-39 tax rate of more than two percent in any location in the district.
2-40 Sec. 3.04. NOTICE. The temporary directors of a district
2-41 shall give notice of a confirmation election by publishing a
2-42 substantial copy of the election order in a newspaper with general
2-43 circulation in the district once a week for two consecutive weeks.
2-44 The first publication must appear at least 35 days before the date
2-45 set for the election.
2-46 Sec. 3.05. ELECTION DATE. (a) A confirmation election
2-47 shall be held not less than 35 days nor more than 60 days after the
2-48 date on which the election is ordered.
2-49 (b) Section 41.001(a), Election Code, does not apply to a
2-50 confirmation election ordered under this article.
2-51 Sec. 3.06. BALLOT PROPOSITION. The ballot for a
2-52 confirmation election shall be printed to permit voting for or
2-53 against the proposition: "The creation of the (insert the
2-54 name of the municipality) Crime Control and Prevention District
2-55 dedicated to crime reduction programs and the adoption of a
2-56 proposed local sales and use tax at a rate of (the rate
2-57 specified in the election order)."
2-58 Sec. 3.07. CANVASSING RETURNS. (a) Not earlier than the
2-59 second day or later than the 13th day after the date of a
2-60 confirmation election, the temporary board of a district shall meet
2-61 and canvass the returns of the election.
2-62 (b) If the temporary board finds that the election results
2-63 are favorable to the proposition to confirm the creation of the
2-64 district, the temporary board shall issue an order declaring the
2-65 district created.
2-66 (c) If the temporary board finds that the election results
2-67 are not favorable to the proposition to confirm the creation of the
2-68 district, the temporary board may not order another election on the
2-69 matter before the first anniversary of the date of the preceding
2-70 election on that question.
3-1 Sec. 3.08. DISSOLUTION OF TEMPORARY BOARD. If the creation
3-2 of the district has not been confirmed under this article before
3-3 the fifth anniversary of the date a district is created by the
3-4 municipality's governing body, the temporary board is dissolved on
3-5 that date and the creation of the district may not be confirmed
3-6 under this article.
3-7 Sec. 3.09. CRIME CONTROL PLAN AND BUDGET PLAN. (a) The
3-8 temporary board of a district shall formulate and approve a
3-9 two-year crime control plan and a two-year budget plan. The crime
3-10 control plan must include:
3-11 (1) a detailed list of the crime control and crime
3-12 prevention strategies to be supported by the district; and
3-13 (2) the method of annually evaluating the
3-14 effectiveness and efficiency of individual crime control and crime
3-15 prevention strategies.
3-16 (b) The budget plan must include:
3-17 (1) the amount of money budgeted by the district for
3-18 each crime control and crime prevention strategy;
3-19 (2) the amount of money budgeted by the district and
3-20 the percentage of the total budget of the district for
3-21 administration, with individual amounts on how much of the
3-22 administration would be conducted by the district and how much
3-23 would be conducted by private or public entities;
3-24 (3) the estimated amount of money available to the
3-25 district from all sources during the ensuing year;
3-26 (4) the amount of balances expected at the end of the
3-27 years for which the budget is prepared; and
3-28 (5) the estimated tax rate that will be required.
3-29 (c) The crime control plan and budget plan must be adopted
3-30 in the same manner as provided for adoption of a proposed annual
3-31 budget under Section 6.05 of this article.
3-32 (d) The temporary board shall coordinate its efforts with
3-33 local law enforcement officials in developing its crime control
3-34 plan and budget plan.
3-35 Sec. 3.10. FINANCING CREATION OF DISTRICT. (a) A
3-36 municipality creating a district under this article shall pay the
3-37 entire cost of creating the district.
3-38 (b) If the creation of the district is confirmed, the
3-39 district shall reimburse the municipality for actual expenses
3-40 incurred in the creation and confirmation of the district.
3-41 Sec. 3.11. DONATIONS, GIFTS, AND ENDOWMENTS. On behalf of a
3-42 district, the temporary board may accept donations, gifts, and
3-43 endowments to be held in trust for any purpose and under any
3-44 direction, limitation, or provision prescribed in writing by the
3-45 donor that is consistent with this article and the proper
3-46 management of the district.
3-47 PART 4. DISTRICT ADMINISTRATION
3-48 Sec. 4.01. BOARD OF DIRECTORS. (a) The governing body of
3-49 the municipality that creates a district by a confirmation election
3-50 held after September 1, 1995, may serve ex officio as the board of
3-51 directors of the district.
3-52 (b) If the governing body of the municipality does not serve
3-53 as the board of directors, the district is governed by a board of
3-54 directors selected in the same manner as provided for the selection
3-55 of temporary directors under Section 2.01(b) of this article and
3-56 composed of a number of directors equal to the number of persons
3-57 serving on the municipality's governing body.
3-58 (c) Appointed board members serve staggered two-year terms.
3-59 The initial appointees under this section shall draw lots so that
3-60 half of the initial appointees serve terms that expire on the first
3-61 anniversary of the date of appointment and half of the initial
3-62 appointees serve terms that expire on the second anniversary of the
3-63 date of appointment. If an odd number of directors are appointed,
3-64 the initial appointees shall draw lots so that the number of
3-65 directors who serve terms expiring on the second anniversary of the
3-66 date of appointment is one more than the number of directors who
3-67 serve terms expiring on the first anniversary of the date of
3-68 appointment.
3-69 (d) To be eligible to serve as a director, a person must
3-70 reside in the district.
4-1 (e) The governing body may remove an appointed director of
4-2 the board if the director:
4-3 (1) does not maintain the residency requirement of
4-4 Subsection (d) of this section during service on the board;
4-5 (2) cannot because of illness or incapacity discharge
4-6 the director's duties during the term for which the director is
4-7 appointed;
4-8 (3) is absent on more than three consecutive regularly
4-9 scheduled meetings; or
4-10 (4) is subject to dismissal for any other reason that
4-11 is normally considered by the governing body cause for removal of a
4-12 citizen from a board or commission.
4-13 Sec. 4.02. BOND. (a) Before assuming the duties of the
4-14 office, each director must execute a bond for $5,000 payable to the
4-15 district, conditioned on the faithful performance of the person's
4-16 duties as director.
4-17 (b) The bond shall be kept in the permanent records of the
4-18 district.
4-19 (c) A board may pay for the bonds of the directors with
4-20 district funds.
4-21 Sec. 4.03. BOARD VACANCY. A vacancy in the office of
4-22 director shall be filled for the unexpired term in the same manner
4-23 that the vacant position was originally filled.
4-24 Sec. 4.04. OFFICERS. A board shall elect from among its
4-25 members a president and vice president. The board shall also
4-26 appoint a secretary. The municipal secretary shall serve ex
4-27 officio as secretary for the district. The municipal treasurer
4-28 shall serve ex officio as treasurer for the district.
4-29 Sec. 4.05. OFFICERS' TERMS; VACANCY. (a) Each officer of a
4-30 board serves for a term of one year.
4-31 (b) A vacancy in a board office shall be filled for the
4-32 unexpired term by the board.
4-33 Sec. 4.06. COMPENSATION. Directors and officers serve
4-34 without compensation, but all directors and officers may be
4-35 reimbursed for actual expenses incurred in the performance of
4-36 official duties. Those expenses must be reported in the district's
4-37 minute book or other district records and must be approved by the
4-38 board.
4-39 Sec. 4.07. VOTING REQUIREMENT. A concurrence of a majority
4-40 of the directors of a board is necessary in matters relating to the
4-41 business of a district. A two-thirds majority vote of the board is
4-42 required to reject any application submitted by the governing body
4-43 of the municipality in which the district is located for funding
4-44 available under this article.
4-45 Sec. 4.08. ADMINISTRATION. The board may contract with a
4-46 public agency or private vendor to assist in the administration or
4-47 management of the district or to assist in the review of
4-48 applications for funding available under this article.
4-49 PART 5. POWERS AND DUTIES
4-50 Sec. 5.01. DISTRICT RESPONSIBILITIES; LIMITATIONS ON
4-51 EXPENDITURES. (a) A district may finance all the costs of a crime
4-52 control and crime prevention program, including the costs for
4-53 personnel, administration, expansion, enhancement, and capital
4-54 expenditures. A program may include:
4-55 (1) police and law enforcement related programs,
4-56 including:
4-57 (A) a multijurisdictional crime analysis center;
4-58 (B) mobile crime analysis units;
4-59 (C) crime stoppers telephone lines;
4-60 (D) united property-marking programs;
4-61 (E) home security inspection programs;
4-62 (F) an automated fingerprint analysis center;
4-63 (G) an enhanced radio dispatch center;
4-64 (H) a computerized criminal history system;
4-65 (I) enhanced information systems programs;
4-66 (J) a drug and chemical disposal center;
4-67 (K) a crime lab or medical examiner's lab; and
4-68 (L) a regional law enforcement training center;
4-69 (2) community-related crime prevention strategies,
4-70 including:
5-1 (A) block watch programs;
5-2 (B) a community crime resistance program;
5-3 (C) school-police programs;
5-4 (D) senior citizen community safety programs;
5-5 (E) senior citizen anti-crime networks;
5-6 (F) citizen crime-reporting projects;
5-7 (G) home alert programs;
5-8 (H) a police-community cooperation program;
5-9 (I) a radio alert program; and
5-10 (J) ride along programs;
5-11 (3) specific treatment and prevention programs,
5-12 including:
5-13 (A) positive peer group interaction programs;
5-14 (B) drug and alcohol awareness programs;
5-15 (C) family violence centers in the municipality;
5-16 (D) work incentive programs;
5-17 (E) social learning centers;
5-18 (F) guided group interaction programs;
5-19 (G) social development centers;
5-20 (H) street gang intervention centers;
5-21 (I) predelinquency intervention centers;
5-22 (J) school relations bureaus;
5-23 (K) integrated community education systems;
5-24 (L) steered straight programs;
5-25 (M) juvenile awareness programs;
5-26 (N) community restitution programs;
5-27 (O) community improvement programs;
5-28 (P) at home arrest; and
5-29 (Q) victim restitution programs;
5-30 (4) court and prosecution services, including:
5-31 (A) court watch programs;
5-32 (B) community arbitration and mediation centers;
5-33 (C) night prosecutors programs;
5-34 (D) automated legal research systems;
5-35 (E) an automated court management system;
5-36 (F) a criminal court administrator;
5-37 (G) an automated court reporting system;
5-38 (H) additional municipal courts; and
5-39 (I) additional prosecutors and staff; and
5-40 (5) additional jails, jailers, guards, and other
5-41 necessary staff.
5-42 (b) The district shall coordinate its efforts with the local
5-43 community justice council in developing its crime control and crime
5-44 prevention program.
5-45 (c) The district shall fund an annual evaluation program to
5-46 study the effect, efficiency, and effectiveness of new or expanded
5-47 crime control and crime prevention programs.
5-48 (d) The board may seek the assistance of the Office of
5-49 State-Federal Relations in identifying and applying for federal
5-50 grants for criminal justice programs. The board shall notify the
5-51 appropriate council of government of any intent to submit an
5-52 application for federal funds for inclusion in the regional
5-53 criminal justice planning process.
5-54 (e) The district may apply for and receive grants for
5-55 criminal and juvenile justice programs from the criminal justice
5-56 division in the governor's office.
5-57 Sec. 5.02. MANAGEMENT, CONTROL, AND ADMINISTRATION. Except
5-58 as provided by Section 6.06 of this article, a board shall manage,
5-59 control, and administer the district funds.
5-60 Sec. 5.03. OPEN MEETINGS; ADMINISTRATIVE PROCEDURE. A board
5-61 is subject to Chapters 551 and 2001, Government Code.
5-62 Sec. 5.04. LIABILITY. A director is not liable for civil
5-63 damages or criminal prosecution for any act performed in good faith
5-64 in the execution of duties as a director or for an action taken by
5-65 the board.
5-66 Sec. 5.05. DISTRICT RULES. A board may adopt rules
5-67 governing district-funded programs and the duties, functions, and
5-68 responsibilities of district staff and employees. Rules adopted
5-69 under this section may not conflict with the rules relating to
5-70 employees of the municipality in which the district is located.
6-1 Sec. 5.06. METHODS AND PROCEDURES. (a) A board may
6-2 prescribe the method of making purchases and expenditures by and
6-3 for the district. The board may enter purchasing contracts that
6-4 involve spending more than $15,000 only after competitive bidding
6-5 as provided by Subchapter B, Chapter 252, Local Government Code, to
6-6 the extent those provisions can be made applicable to the board.
6-7 (b) The board may prescribe accounting and control
6-8 procedures for the district.
6-9 (c) The municipal purchasing agent shall serve as purchasing
6-10 agent for the district.
6-11 Sec. 5.07. DISTRICT PROPERTY, FACILITIES, AND EQUIPMENT.
6-12 The board may acquire or lease property, facilities, or equipment
6-13 for the sole purpose of administering the district.
6-14 Sec. 5.08. REIMBURSEMENT FOR SERVICES. (a) A county or
6-15 municipality located entirely outside the boundaries of the
6-16 district shall, on request, reimburse a district for the district's
6-17 cost of including in a district program a resident of that county
6-18 or municipality.
6-19 (b) The board may require reimbursement from the state for
6-20 the district's cost of including in a district program or facility
6-21 a person who is a resident of the state but who is not a resident
6-22 of the district.
6-23 (c) On behalf of the district, the board may contract with a
6-24 municipal or county government or with the state or federal
6-25 government for the municipal, county, state, or federal government
6-26 to reimburse the district for including a person in a district
6-27 program.
6-28 Sec. 5.09. SERVICE CONTRACTS. Subject to the approval of
6-29 the governing body of the municipality, the board may contract on
6-30 behalf of the district with a municipality, county, special
6-31 district, or other political subdivision of the state, with a state
6-32 or federal agency, with individuals, and with private entities to
6-33 furnish the staff, facilities, equipment, programs, and services
6-34 the board considers necessary for the effective operation of the
6-35 district.
6-36 Sec. 5.10. Donations, grants, and endowments. The board may
6-37 accept on behalf of the district donations, grants, and endowments
6-38 to be held in trust for any purpose and under any direction,
6-39 limitation, or provision prescribed in writing by the donor that is
6-40 consistent with this article and the proper management of the
6-41 district.
6-42 Sec. 5.11. Authority to sue and be sued. A board may sue
6-43 and be sued in the name of the district.
6-44 PART 6. DISTRICT FINANCES
6-45 Sec. 6.01. Fiscal year. (a) A district is operated on a
6-46 fiscal year established by the board.
6-47 (b) A fiscal year may not be changed more than once in a
6-48 24-month period.
6-49 Sec. 6.02. Annual audit. Annually, a board shall have an
6-50 audit made of the financial condition of the district by an
6-51 independent auditor.
6-52 Sec. 6.03. District audit and records. An annual audit and
6-53 other district records are open to inspection during regular
6-54 business hours at the principal office of the district.
6-55 Sec. 6.04. Annual budget. (a) The board shall prepare a
6-56 proposed annual budget subject to the provisions of Section 6.05 of
6-57 this article. In preparing the budget, the board shall consider
6-58 the applications submitted by the chief administrative officer of
6-59 the municipality in which the district is created, with the consent
6-60 of the municipality's governing body, for program funding.
6-61 (b) The proposed budget must contain a complete financial
6-62 statement, including a statement of:
6-63 (1) the outstanding obligations of the district;
6-64 (2) the amount of cash on hand to the credit of each
6-65 fund of the district;
6-66 (3) the amount of money received by the district from
6-67 all sources during the previous year;
6-68 (4) the estimated amount of money available to the
6-69 district from all sources during the current fiscal year;
6-70 (5) the amount of money needed to fund programs
7-1 approved for funding by the board;
7-2 (6) the amount of money requested for programs that
7-3 were not approved for funding by the board;
7-4 (7) the tax rate for the next fiscal year;
7-5 (8) the amount of the balances expected at the end of
7-6 the year in which the budget is being prepared; and
7-7 (9) the estimated amount of revenues and balances
7-8 available to cover the proposed budget.
7-9 Sec. 6.05. Notice; board hearing; adoption of budget. (a)
7-10 Not later than the 100th day before the beginning of each fiscal
7-11 year, a board shall hold a public hearing on the proposed annual
7-12 budget.
7-13 (b) The board shall publish notice of the hearing in a
7-14 newspaper with general circulation in the district not later than
7-15 the 10th day before the date of the hearing.
7-16 (c) Any resident of the district is entitled to be present
7-17 and participate at the hearing.
7-18 (d) Not later than the 80th day before the beginning of each
7-19 fiscal year, the board shall adopt a budget. The board may make
7-20 any changes in the proposed budget that in its judgment the
7-21 interests of the taxpayers demand.
7-22 (e) The board shall submit the budget to the governing body
7-23 of the municipality in which the district is located not later than
7-24 the 10th day after the date the budget is adopted.
7-25 (f) The board by rule may develop and adopt procedures for
7-26 adopting a budget different from the procedures outlined in this
7-27 article, but the board must hold public hearings relating to the
7-28 budget.
7-29 Sec. 6.06. Notice; hearing; approval or rejection of budget.
7-30 (a) Not later than the 45th day before the beginning of each
7-31 fiscal year, the governing body of the municipality in which a
7-32 district is located shall hold a public hearing on the proposed
7-33 annual budget.
7-34 (b) The governing body shall publish notice of the hearing
7-35 in a newspaper with general circulation in the district not later
7-36 than the 10th day before the date of the hearing.
7-37 (c) Any resident of the district is entitled to be present
7-38 and to participate at the hearing.
7-39 (d) The governing body shall approve or reject the budget
7-40 submitted by the board not later than the 30th day before the
7-41 beginning of the fiscal year. The governing body may not amend the
7-42 budget.
7-43 (e) If the governing body rejects the budget submitted by
7-44 the board, the governing body and the board shall meet and together
7-45 amend and approve the budget before the beginning of the fiscal
7-46 year.
7-47 (f) The budget may be amended after the beginning of the
7-48 fiscal year on approval by the board and the governing body.
7-49 Sec. 6.07. Limitation on expenditures. Money may be spent
7-50 only for an expense included in an annual budget or an amendment to
7-51 it.
7-52 Sec. 6.08. Sworn statement. Not later than the 60th day
7-53 after the last day of each fiscal year, the municipal treasurer
7-54 shall prepare for the board a sworn statement of the amount of
7-55 money that belongs to the district and an account of the
7-56 disbursements of that money.
7-57 Sec. 6.09. Spending and investment limitations. (a) A
7-58 district may not incur a debt payable from revenues of the district
7-59 other than the revenues on hand or to be on hand in the current or
7-60 immediately following fiscal year of the district.
7-61 (b) The board may not invest district funds in funds or
7-62 securities other than those specified by Article 836 or 837,
7-63 Revised Statutes, or by Chapter 2256, Government Code.
7-64 Sec. 6.10. Deposit of funds. (a) A board shall deposit
7-65 district funds in a special account in the treasury of the
7-66 municipality in which the district is located.
7-67 (b) District funds, other than those invested as provided by
7-68 Section 6.09(b) of this article, shall be deposited as received in
7-69 the municipal treasury and must remain on deposit.
7-70 (c) A board shall reimburse the municipality for any costs
8-1 the municipality incurs for performing the duties imposed under
8-2 this section, other than costs of municipal personnel.
8-3 Sec. 6.11. Applications for program funding. (a) The board
8-4 may consider an application for district funding of a program
8-5 described by Section 5.01 of this article only if the application
8-6 is made:
8-7 (1) by a chief administrative officer of the
8-8 municipality in which the district is located; and
8-9 (2) with the consent of the governing body of the
8-10 municipality.
8-11 (b) Applications under this section must be submitted not
8-12 later than the 140th day before the beginning of the fiscal year,
8-13 unless an exception has been adopted by rule.
8-14 (c) The board by rule may develop and adopt application
8-15 procedures.
8-16 PART 7. BONDS
8-17 Sec. 7.01. Bonds. A board may not issue or sell general
8-18 obligation bonds, revenue bonds, or refunding bonds.
8-19 PART 8. DISTRICT CONTINUATION
8-20 Sec. 8.01. Continuation referendum. (a) A board may hold a
8-21 referendum on the question of whether to continue the district.
8-22 (b) The board shall order a continuation referendum if a
8-23 petition that requests continuation of the district is presented in
8-24 accordance with this part or if a majority of the governing body of
8-25 the municipality in which the district is located by resolution
8-26 requests continuation after notice and a public hearing on the
8-27 matter. The board, however, may not hold a continuation referendum
8-28 before the fifth anniversary of the date on which the district is
8-29 created or before the third anniversary of the date of the last
8-30 preceding continuation or dissolution referendum.
8-31 (c) For a continuation referendum, the ballot shall be
8-32 printed to permit voting for or against the proposition: "Whether
8-33 the ____________ (insert the name of the municipality) Crime
8-34 Control and Prevention District should be continued and the crime
8-35 control and prevention district sales and use tax should be
8-36 continued."
8-37 Sec. 8.02. Methods for initiating election. A board may
8-38 order a continuation referendum on its own motion by a majority
8-39 vote of its members. The board shall order a continuation
8-40 referendum:
8-41 (1) on the presentation of a petition meeting the
8-42 requirements of Sections 8.03 through 8.08 of this article; or
8-43 (2) on the request of the governing body under Section
8-44 8.01(b) of this article.
8-45 Sec. 8.03. Application for petition; issuance. If the
8-46 municipal secretary receives a written application signed by 10 or
8-47 more registered voters of the district, the secretary shall issue
8-48 to the applicants a petition to be circulated among registered
8-49 voters for their signatures.
8-50 Sec. 8.04. Contents of application. To be valid, an
8-51 application for a petition must contain:
8-52 (1) a heading in the following words: "Application
8-53 for a Petition for a Local Option Referendum to Continue the Crime
8-54 Control and Prevention District and to Continue the Crime Control
8-55 and Prevention District Sales and Use Tax";
8-56 (2) a statement of the issue to be voted on in the
8-57 following words: "Whether the ____________ (insert the name of the
8-58 municipality) Crime Control and Prevention District should be
8-59 continued and the crime control and prevention district sales and
8-60 use tax should be continued";
8-61 (3) a statement immediately above the signatures of
8-62 the applicants, reading as follows: "It is the purpose and intent
8-63 of the applicants whose signatures appear below that the crime
8-64 control and prevention district be continued and the crime control
8-65 and prevention district sales and use tax in ____________ (insert
8-66 the name of the municipality) be continued"; and
8-67 (4) the printed name, signature, residence address,
8-68 and voter registration certificate number of each applicant.
8-69 Sec. 8.05. Contents of petition. To be valid, a petition
8-70 must contain:
9-1 (1) a heading in the following words: "Petition for a
9-2 Local Option Referendum to Continue the ____________ (insert the
9-3 name of the municipality) Crime Control and Prevention District and
9-4 to Continue the Crime Control and Prevention District Sales and Use
9-5 Tax";
9-6 (2) a statement of the issue to be voted on in the
9-7 same words used in the application;
9-8 (3) a statement immediately above the signatures of
9-9 the petitioners, reading as follows: "It is the purpose and intent
9-10 of the petitioners whose signatures appear below that the crime
9-11 control and prevention district be continued and the crime control
9-12 and prevention district sales and use tax in ____________ (insert
9-13 the name of the municipality) be continued";
9-14 (4) lines and spaces for the names, signatures,
9-15 residence addresses, and voter registration certificate numbers of
9-16 the petitioners; and
9-17 (5) the date of issuance, the serial number, and the
9-18 seal of the municipal secretary on each page.
9-19 Sec. 8.06. Copies. The municipal secretary shall keep the
9-20 application and a copy of the petition in the files of the
9-21 secretary's office. The secretary shall issue to the applicants as
9-22 many copies as the applicants request.
9-23 Sec. 8.07. Filing of petition; number of signatures. To
9-24 form the basis for the ordering of a referendum, the petition must
9-25 be filed with the municipal secretary not later than the 60th day
9-26 after the date of its issuance, and it must contain a number of
9-27 signatures of registered voters of the municipality equal to five
9-28 percent of the number of votes cast in the municipality for all
9-29 candidates for mayor in the most recent city council election.
9-30 Sec. 8.08. Review by municipal secretary. (a) The
9-31 municipal secretary shall, on request of any district resident,
9-32 check each name on a petition to determine whether the signer is a
9-33 registered voter of the district. A person requesting verification
9-34 by the secretary shall pay the secretary a sum equal to 20 cents
9-35 per name before commencement of the verification.
9-36 (b) The secretary may not count a signature if there is
9-37 reason to believe that:
9-38 (1) it is not the actual signature of the purported
9-39 signer;
9-40 (2) the voter registration certificate number is not
9-41 correct;
9-42 (3) it is a duplication either of a name or of
9-43 handwriting used in any other signature on the petition;
9-44 (4) the residence address of the signer is not
9-45 correct; or
9-46 (5) the name of the voter is not signed exactly as it
9-47 appears on the official copy of the current list of registered
9-48 voters for the voting year in which the petition is issued.
9-49 Sec. 8.09. CERTIFICATION. Not later than the 40th day after
9-50 the date a petition is filed, excluding Saturdays, Sundays, and
9-51 legal holidays, the municipal secretary shall certify to the board
9-52 the number of registered voters signing the petition.
9-53 Sec. 8.10. ORDER OF ELECTION. (a) A board shall record in
9-54 its minutes the date the petition is filed and the date it is
9-55 certified by the municipal secretary.
9-56 (b) If the petition contains the required number of
9-57 signatures and is in proper order, the board shall, at its next
9-58 regular session after the certification by the secretary, order a
9-59 referendum to be held at the regular polling place in each county
9-60 election precinct in the municipality on the next uniform election
9-61 date authorized by Section 41.001(a), Election Code, that occurs at
9-62 least 45 days after the date of the order. The board shall state
9-63 in the order the proposition to be voted on in the referendum. The
9-64 order is prima facie evidence of compliance with all provisions
9-65 necessary to give it validity.
9-66 Sec. 8.11. APPLICATION OF ELECTION CODE. A continuation
9-67 referendum shall be held and the returns shall be prepared and
9-68 canvassed in conformity with the Election Code.
9-69 Sec. 8.12. RESULTS OF REFERENDUM. (a) If a majority of the
9-70 votes cast in a referendum under this section are not for the
10-1 continuation of a district:
10-2 (1) the board shall certify that fact to the secretary
10-3 of state not later than the 10th day after the date of the canvass
10-4 of the returns; and
10-5 (2) the district is dissolved and ceases to operate
10-6 except as provided by Subsection (b) of this section.
10-7 (b) A district that is dissolved and that owns property or
10-8 has outstanding short-term or long-term liabilities may continue to
10-9 operate temporarily as provided by Section 10.02 of this article.
10-10 (c) If a majority of the votes cast in the referendum under
10-11 this section are for the continuation of the district, another
10-12 continuation referendum may not be held except as authorized by
10-13 Section 8.01 of this article.
10-14 Sec. 8.13. CONTEST OF ELECTION. Not later than the 30th day
10-15 after the date the result of a continuation referendum is
10-16 declared, any qualified voter of the district may contest the
10-17 election by filing a petition in a district court located in the
10-18 district.
10-19 PART 9. DISTRICT DISSOLUTION
10-20 Sec. 9.01. DISSOLUTION REFERENDUM. (a) A board may hold a
10-21 referendum on the question of whether to dissolve the district.
10-22 (b) The board shall order a dissolution referendum if a
10-23 petition that requests dissolution of the district is presented in
10-24 accordance with this part or if a majority of the governing body of
10-25 the municipality in which the district is located by resolution
10-26 requests dissolution after notice and a public hearing on the
10-27 matter. The board, however, may not hold a dissolution referendum
10-28 before the fifth anniversary of the date on which the district is
10-29 created or before the third anniversary of the date of the last
10-30 preceding continuation or dissolution referendum.
10-31 (c) For a dissolution referendum, the ballot shall be
10-32 printed to permit voting for or against the proposition: "Whether
10-33 the ________ (insert the name of the municipality) Crime Control
10-34 and Prevention District should be dissolved and the crime control
10-35 and prevention district sales and use tax should be abolished."
10-36 Sec. 9.02. METHODS FOR INITIATING ELECTION. A board may
10-37 order a dissolution referendum on its own motion by a majority vote
10-38 of its members. The board shall order a dissolution referendum:
10-39 (1) on the presentation of a petition meeting the
10-40 requirements of Sections 9.03 through 9.08 of this article; or
10-41 (2) on the request of the governing body under Section
10-42 9.01(b) of this article.
10-43 Sec. 9.03. APPLICATION FOR PETITION; ISSUANCE. If the
10-44 municipal secretary receives a written application signed by 10 or
10-45 more registered voters of a district, the secretary shall issue to
10-46 the applicants a petition to be circulated among registered voters
10-47 for their signatures.
10-48 Sec. 9.04. CONTENTS OF APPLICATION. To be valid, an
10-49 application for a petition must contain:
10-50 (1) a heading in the following words: "Application
10-51 for a Petition for a Local Option Referendum to Dissolve the Crime
10-52 Control and Prevention District and to Abolish the Crime Control
10-53 and Prevention District Sales and Use Tax";
10-54 (2) a statement of the issue to be voted on in the
10-55 following words: "Whether the ________ (insert the name of the
10-56 municipality) Crime Control and Prevention District should be
10-57 dissolved and the crime control and prevention district sales and
10-58 use tax should be abolished";
10-59 (3) a statement immediately above the signatures of
10-60 the applicants, reading as follows: "It is the purpose and intent
10-61 of the applicants whose signatures appear below that the crime
10-62 control and prevention district be dissolved and the crime control
10-63 and prevention district sales and use tax in ________ (insert the
10-64 name of the municipality) be abolished"; and
10-65 (4) the printed name, signature, residence address,
10-66 and voter registration certificate number of each applicant.
10-67 Sec. 9.05. CONTENTS OF PETITION. To be valid, a petition
10-68 must contain:
10-69 (1) a heading in the following words: "Petition for a
10-70 Local Option Referendum to Dissolve the ________ (insert the name
11-1 of the municipality) Crime Control and Prevention District and to
11-2 Abolish the Crime Control and Prevention District Sales and Use
11-3 Tax";
11-4 (2) a statement of the issue to be voted on in the
11-5 same words used in the application;
11-6 (3) a statement immediately above the signatures of
11-7 the petitioners, reading as follows: "It is the purpose and intent
11-8 of the petitioners whose signatures appear below that the crime
11-9 control and prevention district be dissolved and the crime control
11-10 and prevention district sales and use tax in ________ (insert the
11-11 name of the municipality) be abolished";
11-12 (4) lines and spaces for the names, signatures,
11-13 residence addresses, and voter registration certificate numbers of
11-14 the petitioners; and
11-15 (5) the date of issuance, the serial number, and the
11-16 seal of the municipal secretary on each page.
11-17 Sec. 9.06. COPIES. The municipal secretary shall keep the
11-18 application and a copy of the petition in the files of the
11-19 secretary's office. The secretary shall issue to the applicants as
11-20 many copies as the applicants request.
11-21 Sec. 9.07. FILING OF PETITION; NUMBER OF SIGNATURES. To
11-22 form the basis for the ordering of a referendum, the petition must
11-23 be filed with the municipal secretary not later than the 60th day
11-24 after the date of its issuance, and it must contain a number of
11-25 signatures of registered voters of the municipality equal to five
11-26 percent of the number of votes cast in the municipality for all
11-27 candidates for mayor in the most recent city council election.
11-28 Sec. 9.08. REVIEW BY MUNICIPAL SECRETARY. (a) The
11-29 municipal secretary shall, on request of any district resident,
11-30 check each name on a petition to determine whether the signer is a
11-31 registered voter of the district. A person requesting verification
11-32 by the secretary shall pay the secretary a sum equal to 20 cents
11-33 per name before commencement of the verification.
11-34 (b) The secretary may not count a signature if there is
11-35 reason to believe that:
11-36 (1) it is not the actual signature of the purported
11-37 signer;
11-38 (2) the voter registration certificate number is not
11-39 correct;
11-40 (3) it is a duplication either of a name or of
11-41 handwriting used in any other signature on the petition;
11-42 (4) the residence address of the signer is not
11-43 correct; or
11-44 (5) the name of the voter is not signed exactly as it
11-45 appears on the official copy of the current list of registered
11-46 voters for the voting year in which the petition is issued.
11-47 Sec. 9.09. CERTIFICATION. Not later than the 40th day after
11-48 the date a petition is filed, excluding Saturdays, Sundays, and
11-49 legal holidays, the municipal secretary shall certify to the board
11-50 the number of registered voters signing the petition.
11-51 Sec. 9.10. ORDER OF ELECTION. (a) A board shall record in
11-52 its minutes the date the petition is filed and the date it is
11-53 certified by the municipal secretary.
11-54 (b) If the petition contains the required number of
11-55 signatures and is in proper order, the board shall, at its next
11-56 regular session after the certification by the secretary, order a
11-57 referendum to be held at the regular polling place in each election
11-58 precinct in the municipality on the next uniform election date
11-59 authorized by Section 41.001(a), Election Code, that occurs at
11-60 least 45 days after the date of the order. The board shall state
11-61 in the order the proposition to be voted on in the referendum. The
11-62 order is prima facie evidence of compliance with all provisions
11-63 necessary to give it validity.
11-64 Sec. 9.11. APPLICATION OF ELECTION CODE. A dissolution
11-65 referendum shall be held and the returns shall be prepared and
11-66 canvassed in conformity with the Election Code.
11-67 Sec. 9.12. RESULTS OF REFERENDUM. (a) If a majority of the
11-68 votes cast in a referendum under this section are for the
11-69 dissolution of a district:
11-70 (1) the board shall certify that fact to the secretary
12-1 of state not later than the 10th day after the date of the canvass
12-2 of the returns; and
12-3 (2) the district is dissolved and ceases to operate
12-4 except as provided by Subsection (b) of this section.
12-5 (b) A district that is dissolved and that has outstanding
12-6 short-term or long-term liabilities may continue to operate
12-7 temporarily as provided by Section 10.02 of this article.
12-8 (c) If less than a majority of the votes cast in the
12-9 referendum under this section are for the dissolution of the
12-10 district, another dissolution referendum may not be held except as
12-11 authorized by Section 9.01 of this article.
12-12 Sec. 9.13. CONTEST OF ELECTION. Not later than the 30th day
12-13 after the date the result of a dissolution referendum is declared,
12-14 any qualified voter of the district may contest the election by
12-15 filing a petition in a district court located in the district.
12-16 PART 10. DISSOLUTION
12-17 Sec. 10.01. SUNSET PROVISION. Unless the district is
12-18 continued as provided by Part 8 of this article, the district is
12-19 dissolved on the later of:
12-20 (1) the fifth anniversary of the date the district
12-21 began collecting a tax authorized by this article; or
12-22 (2) the fifth anniversary of the date of the most
12-23 recent continuation or dissolution referendum.
12-24 Sec. 10.02. DISSOLUTION OF DISTRICT. (a) On the date that
12-25 the district is dissolved, the district shall, as prescribed by
12-26 Subsection (h) of this section, convey or transfer to the
12-27 municipality in the district the following:
12-28 (1) title to land, buildings, real and tangible
12-29 improvements, and equipment owned by the district;
12-30 (2) operating funds and reserves for operating
12-31 expenses and funds that have been budgeted by the district for the
12-32 remainder of the fiscal year in which the district is dissolved to
12-33 support crime control activities and programs for residents of the
12-34 municipality;
12-35 (3) taxes levied by the district during the current
12-36 year for crime control purposes;
12-37 (4) funds established for payment of indebtedness
12-38 assumed by the district; and
12-39 (5) any accumulated employee retirement funds.
12-40 (b) After the date the district is dissolved, the district
12-41 may not levy taxes for district purposes or for providing crime
12-42 control activities and programs for the residents of the district.
12-43 (c) If on the date that the district is dissolved the
12-44 district has outstanding short-term or long-term liabilities, the
12-45 board shall, not later than the 30th day after the dissolution,
12-46 adopt a resolution certifying each outstanding short-term and
12-47 long-term liability. The municipality in which the district is
12-48 located shall assume the outstanding short-term and long-term
12-49 liabilities. The municipality shall collect the sales and use tax
12-50 for the district for the remainder of the calendar year and may by
12-51 resolution of the municipality's governing body continue to collect
12-52 the tax for an additional calendar year if the revenue from the
12-53 tax is needed to retire liabilities of the district that were
12-54 assumed by the municipality. The municipality's governing body
12-55 shall notify the comptroller of this continuation not later than
12-56 the 60th day before the date on which the tax would otherwise
12-57 expire. Any tax collected after the liabilities have been retired
12-58 shall be transferred or conveyed as prescribed by Subsection (a) of
12-59 this section.
12-60 (d) The district and the board may continue to operate for a
12-61 period not to exceed two months after carrying out the
12-62 responsibilities required by Subsections (a) and (c) of this
12-63 section. The board and the district are continued in effect for
12-64 the purpose of satisfying these responsibilities.
12-65 (e) If the board and the district are continued in effect
12-66 under Subsection (d) of this section, the board and district are
12-67 dissolved entirely on the first day of the month following the
12-68 month in which the board issues an order certifying to the
12-69 secretary of state that no responsibilities of Subsections (a) and
12-70 (c) of this section are left unsatisfied.
13-1 (f) A district or board that continues to operate under
13-2 Subsection (d) of this section may not incur any new liabilities
13-3 without the approval of the governing body of the municipality in
13-4 which the district is located. Not later than the 60th day after
13-5 the date of the dissolution referendum, the governing body shall
13-6 review the outstanding liabilities of the district and set a
13-7 specific date by which the municipality must retire the district's
13-8 outstanding liabilities.
13-9 (g) On the date that the district is dissolved,
13-10 district-funded programs, including additional courts, shall
13-11 immediately terminate and district-funded personnel, except
13-12 personnel required to retire the responsibilities of the district,
13-13 are terminated.
13-14 (h) The board shall convey or transfer to the municipality
13-15 the value of the items described in Subsection (a) of this section.
13-16 PART 11. STATE LIABILITY
13-17 Sec. 11.01. STATE LIABILITY. The state is not obligated for
13-18 the support, maintenance, or dissolution of a crime control
13-19 district created under this article.
13-20 SECTION 2. Subchapter B, Chapter 321, Tax Code, is amended
13-21 by adding Section 321.106 to read as follows:
13-22 Sec. 321.106. MUNICIPALITY CRIME CONTROL DISTRICT TAX. (a)
13-23 Subject to an election held in accordance with the Municipal Crime
13-24 Control and Prevention District Act (Article 2370c-5, Revised
13-25 Statutes), a municipality in which a crime control and prevention
13-26 district is established shall adopt a sales and use tax for the
13-27 benefit of the district in the area of the district for the purpose
13-28 of financing the operation of the municipal crime control and
13-29 prevention district. The revenue from the tax may be used only
13-30 for the purpose of financing the operation of the municipal crime
13-31 control and prevention district. The proposition for adopting a
13-32 tax under this section and the proposition for creation of a crime
13-33 control and prevention district shall be submitted at the same
13-34 election. For purposes of Section 321.101(e), a tax under this
13-35 section is not an additional sales and use tax.
13-36 (b) A tax adopted for a district under this section for
13-37 financing the operation of the district may be decreased in
13-38 increments of one-eighth of one percent by order of the board of
13-39 directors of the district. The rate of a tax adopted for a
13-40 district under this section may be increased in increments of
13-41 one-eighth of one percent, not to exceed a total tax rate of
13-42 one-half percent for financing the operation of the municipal crime
13-43 control and prevention district, by order of the board of directors
13-44 of the municipal crime control and prevention district if approved
13-45 by a majority of the qualified voters voting at an election called
13-46 by the board and held in the district on the question of increasing
13-47 the tax rate. At the election, the ballot shall be printed to
13-48 provide for voting for or against the following proposition: "The
13-49 increase of the ________ (insert the name of the municipality)
13-50 Crime Control and Prevention District sales and use tax rate to ___
13-51 percent." If there is an increase or decrease under this
13-52 subsection in the rate of a tax imposed under this section, the new
13-53 rate takes effect as prescribed by Sections 321.102(b) and (d).
13-54 (c) The comptroller shall remit to the municipality in which
13-55 the municipal crime control and prevention district is created
13-56 amounts collected at the rate imposed under this section as part of
13-57 the regular allocation of municipal tax revenue collected by the
13-58 comptroller. The municipality shall deposit the amounts it
13-59 receives from the comptroller under this subsection in a special
13-60 account in the treasury of the municipality as required under
13-61 Section 6.10, Municipal Crime Control and Prevention District Act
13-62 (Article 2370c-5, Revised Statutes). Retailers may not be required
13-63 to use an allocation or reporting procedure in the collection of
13-64 taxes under this section that is different from the procedures that
13-65 retailers use in the collection of other sales and use taxes under
13-66 this chapter. An item, transaction, or service that is taxable in
13-67 a municipality under a sales or use tax authorized by another
13-68 section of this chapter is taxable under this section. An item,
13-69 transaction, or service that is not taxable in a municipality under
13-70 a sales or use tax authorized by another section of this chapter is
14-1 not taxable under this section.
14-2 (d) The comptroller may adopt rules and the governing body
14-3 of the municipality may adopt orders to administer this section.
14-4 (e) A tax imposed under this section takes effect on the
14-5 first day of the first calendar quarter after the expiration of the
14-6 first complete calendar quarter occurring after the date on which
14-7 the comptroller receives a notice of the action as required by
14-8 Section 321.405(b).
14-9 SECTION 3. Section 323.105, Tax Code, is amended to read as
14-10 follows:
14-11 Sec. 323.105. County CRIME CONTROL DISTRICT TAX.
14-12 (a) Subject to an election held in accordance with the County
14-13 Crime Control and Prevention District Act (Article 2370c-4,
14-14 Vernon's Texas Civil Statutes), a county in which a county crime
14-15 control and prevention district is established shall adopt a sales
14-16 and use tax in the area of the district for the purpose of
14-17 financing the operation of the county crime control and prevention
14-18 district. The revenue from the tax may be used only for the
14-19 purpose of financing the operation of the county crime control and
14-20 prevention district. The proposition for adopting a tax under this
14-21 section and the proposition for creation of a county crime control
14-22 and prevention district shall be submitted at the same election.
14-23 For purposes of Subsection (c) of Section 323.101 of this code, a
14-24 tax under this section is not a county sales and use tax.
14-25 (b) A tax adopted for a district under this section for
14-26 financing the operation of the district may be decreased in
14-27 increments of one-fourth of one percent by order of the board of
14-28 directors of the district. The rate of a tax adopted for a
14-29 district under this section may be increased in increments of
14-30 one-fourth of one percent, not to exceed a total tax rate of
14-31 one-half percent for financing the operation of the county crime
14-32 control and prevention district, by order of the board of directors
14-33 of the county crime control and prevention district if approved by
14-34 a majority of the qualified voters voting at an election called by
14-35 the board and held in the district on the question of increasing
14-36 the tax rate. At the election, the ballot shall be printed to
14-37 provide for voting for or against the following proposition: "The
14-38 increase of the ____________ County Crime Control and Prevention
14-39 District sales and use tax rate to ____________ percent." If there
14-40 is an increase or decrease under this subsection in the rate of a
14-41 tax imposed under this section, the new rate takes effect on the
14-42 first day of the next calendar year after the expiration of one
14-43 calendar quarter after the comptroller receives notice of the
14-44 increase or decrease. However, if the comptroller notifies the
14-45 president of the board of directors of the district in writing
14-46 within 10 days after receipt of the notification that the
14-47 comptroller requires more time to implement reporting and
14-48 collection procedures, the comptroller may delay implementation of
14-49 the rate change for one whole calendar quarter. In that event, the
14-50 new rate takes effect on the first day of the next calendar quarter
14-51 following the elapsed quarter.
14-52 (c) The comptroller shall remit to the county amounts
14-53 collected at the rate imposed under this section as part of the
14-54 regular allocation of county tax revenue collected by the
14-55 comptroller. The county shall, if the district is composed of an
14-56 area less than the entire county, remit that amount to the
14-57 district. Retailers may not be required to use the allocation and
14-58 reporting procedures in the collection of taxes under this section
14-59 different from the procedures that retailers use in the collection
14-60 of other sales and use taxes under this chapter. An item,
14-61 transaction, or service that is taxable in a county under a sales
14-62 or use tax authorized by another section of this chapter is taxable
14-63 under this section. An item, transaction, or service that is not
14-64 taxable in a county under a sales or use tax authorized by another
14-65 section of this chapter is not taxable under this section.
14-66 (d) If, in a county where a county crime control and
14-67 prevention district is composed of the whole county, a county sales
14-68 and use tax or a county sales and use tax rate increase for the
14-69 purpose of financing a county crime control and prevention district
14-70 is approved, the county is responsible for distributing to the
15-1 district that portion of the county sales and use tax revenue
15-2 received from the comptroller that is to be used for the purposes
15-3 of financing the county crime control and prevention district. Not
15-4 later than the 10th day after the date the county receives funds
15-5 under this section from the comptroller, the county shall make the
15-6 distribution in the proportion that the county crime control and
15-7 prevention portion of the tax rate bears to the total sales and use
15-8 tax rate of the county. The amounts distributed to a county crime
15-9 control and prevention district are not considered to be sales and
15-10 use tax revenue for the purpose of property tax reduction and
15-11 computation of the county tax rate under Section 26.041, Tax Code.
15-12 (e) For purposes of the tax imposed under this section, a
15-13 reference in this chapter to the county as the territory in which
15-14 the tax or an incident of the tax applies means only the territory
15-15 located in the county crime control and prevention district, if
15-16 that district is composed of an area less than an entire county.
15-17 (f) The comptroller may adopt rules and the county
15-18 commissioners court may adopt orders to administer this section.
15-19 SECTION 4. Section 1.01, Crime Control and Prevention
15-20 District Act (Article 2370c-4, Vernon's Texas Civil Statutes), is
15-21 amended to read as follows:
15-22 Sec. 1.01. SHORT TITLE. This Act may be cited as the County
15-23 Crime Control and Prevention District Act.
15-24 SECTION 5. Section 1.04(1), Crime Control and Prevention
15-25 District Act (Article 2370c-4, Vernon's Texas Civil Statutes), is
15-26 amended to read as follows:
15-27 (1) "District" means a county crime control and
15-28 prevention district created under this Act.
15-29 SECTION 6. Section 1.05A, Crime Control and Prevention
15-30 District Act (Article 2370c-4, Vernon's Texas Civil Statutes), is
15-31 repealed.
15-32 SECTION 7. The provisions of Article 2370c-5, Revised
15-33 Statutes, as added by this Act, govern the operation of a crime
15-34 control and prevention district that was created in a municipality
15-35 through a confirmation election under the Crime Control and
15-36 Prevention District Act (Article 2370c-4, Vernon's Texas Civil
15-37 Statutes) that was held before September 1, 1995.
15-38 SECTION 8. The tax authorized under Section 321.106, Tax
15-39 Code, as added by this Act, for a municipality in which a crime
15-40 control and prevention district was created through a confirmation
15-41 election under the Crime Control and Prevention District Act
15-42 (Article 2370c-4, Vernon's Texas Civil Statutes) that was held
15-43 before the effective date of this Act may take effect not earlier
15-44 than October 1, 1995.
15-45 SECTION 9. This Act takes effect September 1, 1995.
15-46 SECTION 10. The importance of this legislation and the
15-47 crowded condition of the calendars in both houses create an
15-48 emergency and an imperative public necessity that the
15-49 constitutional rule requiring bills to be read on three several
15-50 days in each house be suspended, and this rule is hereby suspended.
15-51 * * * * *