Amend CSHB 2335 by striking all below the enacting clause and
by substituting the following:
SECTION 1. Section 1.05A, Crime Control and Prevention
District Act (Article 2370c-4, Vernon's Texas Civil Statutes), is
amended to read as follows:
Sec. 1.05A. CREATION OF DISTRICT BY CERTAIN MUNICIPALITIES.
A municipality that is partially or wholly located in a county with
a population of more than 5,000 <1 million> may create a crime
control district in its jurisdiction in the same manner as a county
under this Act. A crime control district created by a municipality
under this section has the same relationship with the municipality
as a crime control district created by a <the> county under this
Act has with the county. A municipality creating a district under
this section shall pay the entire cost of creating the district but
may be reimbursed for its costs under Section 3.10(d) of this Act.
SECTION 2. Section 3.03(b), Crime Control and Prevention
District Act (Article 2370c-4, Vernon's Texas Civil Statutes), is
amended to read as follows:
(b) The proposed rate for the district sales and use tax
imposed under Subchapter B, Chapter 323, Tax Code, may be only:
(1) one-eighth of one percent;
(2) one-fourth of one percent;
(3) three-eighths of one percent; or
(4) <(2)> one-half of one percent.
SECTION 3. Section 4.01, Crime Control and Prevention
District Act (Article 2370c-4, Vernon's Texas Civil Statutes), is
amended by adding Subsections (c) and (d) to read as follows:
(c) The governing body of a municipality or county by
resolution may appoint the governing body's membership as the board
of directors of the district, if the appointment is approved by the
voters in a creation election or continuation referendum under this
Act. A member of a governing body appointed under this section as
a member of the district's board of directors serves a term
concurrent with the member's term as a member of the governing
body.
(d) In a district for which the governing body of the
municipality or county does not serve as the district's board of
directors, the governing body may create a board of directors for
which one director is appointed by each member of the governing
body to serve at the pleasure of that member for a term that is
concurrent with the term of the member of the governing body that
appointed the director.
SECTION 4. Section 8.01, Crime Control and Prevention
District Act (Article 2370c-4, Vernon's Texas Civil Statutes), is
amended by adding Subsection (d) to read as follows:
(d) In a county with a population of one million or more,
the board or commissioners court may specify the number of years
for which the district should be continued. The governing body of a
municipality with a population of 75,000 or less that creates a
district under Section 1.05A of this Act may specify the number of
years for which the district should be continued. The board,
commissioners court, or governing body of a municipality may
continue a district only for 5, 10, 15, or 20 years. For a
continuation referendum under this subsection, the ballot shall be
printed to permit voting for or against the proposition: "Whether
the ______ Crime Control and Prevention District should be
continued for _____ years and the crime control and prevention
district sales and use tax should be continued for _____ years."
SECTION 5. Section 10.01, Crime Control and Prevention
District Act (Article 2370c-4, Vernon's Texas Civil Statutes), is
amended by amending Subsection (a) and adding Subsection (c) to
read as follows:
(a) A district is dissolved five years after the date the
district began to levy taxes for district purposes <was created> if
the district has not held a continuation or dissolution referendum.
(c) Subsection (b) of this section does not apply to a
district that is continued under Section 8.01(d) of this Act, and
that district is dissolved on the expiration of the period for
which it was continued.
SECTION 6. Section 323.105, Tax Code, is amended to read as
follows:
Sec. 323.105. ]SCRIME CONTROL DISTRICT TAX . (a) Subject to an
election held in accordance with the Crime Control and Prevention
District Act, a county in which a crime control and prevention
district is established shall adopt a sales and use tax in the area
of the district for the purpose of financing the operation of the
crime control and prevention district. The revenue from the tax
may be used only for the purpose of financing the operation of the
crime control and prevention district. The proposition for
adopting a tax under this section and the proposition for creation
of a crime control and prevention district shall be submitted at
the same election. For purposes of Subsection (c) of Section
323.101 of this code, a tax under this section is not a county
sales and use tax.
(b) A tax adopted for a district under this section for
financing the operation of the district may be decreased in
increments of one-eighth <one-fourth> of one percent by order of
the board of directors of the district.
(c) The board of directors or the governing body of the
governmental entity that proposed the creation of the crime control
and prevention district may call an election on the question of
decreasing the tax rate in increments of one-eighth of one percent
in the district if the district was created before January 1, 1996.
The board of directors or governing body may dedicate a portion of
the tax for the payment of bonds used in conjunction with the
renovation or extension of a county-owned or municipally owned
convention center facility, as defined in Section 351.001, that was
constructed before 1969 if the dedication is approved by a majority
of the qualified voters in an election held in the district on the
question of decreasing the tax rate. At the election, the ballot
shall be printed to provide for voting for or against the following
proposition: "The decrease of the _______ Crime Control and
Prevention District sales and use tax to _____ percent and
authorizing the use of ______ of one percent for the payment of
bonds issued for the renovation or extension of certain
county-owned or municipally owned convention center facilities as
that term is defined under Section 351.001, Tax Code, and
authorizing that the tax expire on payment of the bonds."
(d) The rate of a tax adopted for a district under this
section may be increased in increments of one-eighth <one-fourth>
of one percent, not to exceed a total tax rate of one-half percent
for financing the operation of the crime control and prevention
district, by order of the board of directors of the crime control
and prevention district if approved by a majority of the qualified
voters voting at an election called by the board and held in the
district on the question of increasing the tax rate. At the
election, the ballot shall be printed to provide for voting for or
against the following proposition: "The increase of the
____________ <County> Crime Control and Prevention District sales
and use tax rate to ____________ percent." If there is an increase
or decrease under this subsection in the rate of a tax imposed
under this section, the new rate takes effect on the first day of
the next calendar quarter <year> after the expiration of one
calendar quarter after the comptroller receives notice of the
increase or decrease. However, if the comptroller notifies the
president of the board of directors of the district in writing
within 10 days after receipt of the notification that the
comptroller requires more time to implement reporting and
collection procedures, the comptroller may delay implementation of
the rate change for one whole calendar quarter. In that event, the
new rate takes effect on the first day of the next calendar quarter
following the elapsed quarter.
(e) <(c)> The comptroller shall remit to the county amounts
collected at the rate imposed under this section as part of the
regular allocation of county tax revenue collected by the
comptroller. The county shall, if the district is composed of an
area less than the entire county, remit that amount to the
district. Retailers may not be required to use the allocation and
reporting procedures in the collection of taxes under this section
different from the procedures that retailers use in the collection
of other sales and use taxes under this chapter. An item,
transaction, or service that is taxable in a county under a sales
or use tax authorized by another section of this chapter is taxable
under this section. An item, transaction, or service that is not
taxable in a county under a sales or use tax authorized by another
section of this chapter is not taxable under this section.
(f) <(d)> If, in a county where a crime control and
prevention district is composed of the whole county, a county sales
and use tax or a county sales and use tax rate increase for the
purpose of financing a crime control and prevention district is
approved, the county is responsible for distributing to the
district that portion of the county sales and use tax revenue
received from the comptroller that is to be used for the purposes
of financing the crime control and prevention district. Not later
than the 10th day after the date the county receives funds under
this section from the comptroller, the county shall make the
distribution in the proportion that the crime control and
prevention portion of the tax rate bears to the total sales and use
tax rate of the county. The amounts distributed to a crime control
and prevention district are not considered to be sales and use tax
revenue for the purpose of property tax reduction and computation
of the county tax rate under Section 26.041, Tax Code.
(g) <(e)> For purposes of the tax imposed under this
section, a reference in this chapter to the county as the territory
in which the tax or an incident of the tax applies means only the
territory located in the crime control and prevention district, if
that district is composed of an area less than an entire county.
(h) <(f)> The comptroller may adopt rules and the county
commissioners court may adopt orders to administer this section.
SECTION 7. The importance of this legislation and the
crowded condition of the calendars in both houses create an
emergency and an imperative public necessity that the
constitutional rule requiring bills to be read on three several
days in each house be suspended, and this rule is hereby suspended,
and that this Act take effect and be in force from and after its
passage, and it is so enacted.