Amend SB 944 as follows:
(1) In SECTION 1 of the bill, in added Section 334.003,
Local Government Code (committee printing, page 2, line 19), strike
"An authority may use this chapter" and substitute "Except as
provided by Section 334.004, an authority may use this chapter".
(2) In SECTION 1 of the bill, in added Subchapter A, Chapter
334, Local Government Code (committee printing, page 2, between
lines 24 and 25), add a new Section 334.004, Local Government Code,
to read as follows, and renumber existing Section 334.004 as
334.005:
Sec. 334.004. APPLICATION IF CERTAIN OTHER FINANCING
AVAILABLE. An authority may not use this chapter to plan, acquire,
establish, develop, construct, or renovate any sports venue project
in the authority if the authority is located in a county that has
voted to finance one or more sports venue projects under Chapter
326.
(3) In SECTION 1 of the bill, in added Subchapter A, Chapter
334, Local Government Code (committee printing, page 2, line 29),
strike "Sections 334.005-334.020 reserved for expansion", and
substitute "Sections 334.006-334.020 reserved for expansion".
(4) Insert a new SECTION 3 in the bill to read as follows
(committee printing, page 11, between lines 52 and 53):
SECTION 3. Subtitle B, Title 10, Local Government Code, is
amended by adding Chapter 326 to read as follows:
CHAPTER 326. COUNTY SPORTS VENUES
SUBCHAPTER A. GENERAL PROVISIONS
Sec. 326.001. DEFINITIONS. In this chapter:
(1) "Approved sports venue project" means a sports
venue project that is approved under this chapter by the voters of
a county.
(2) "Related infrastructure" means any store,
restaurant, concession, automobile parking facility, area
transportation facility, road, street, water, or sewer facility, or
other on-site or off-site improvement that relates to and enhances
the use, value, or appeal of a sports venue and any other
expenditure reasonably necessary to construct, improve, renovate,
or expand a sports venue.
(3) "Sports venue" means an arena, coliseum, stadium,
or other type of area or facility:
(A) that is primarily used or is planned for
primary use for one or more professional or amateur sports or
athletics events;
(B) that is used for rodeo, agricultural, or
livestock events, exhibitions, and fairs; and
(C) for which a fee for admission to the sports
or athletics events, other than occasional civic, charitable, or
promotional events, is charged or is planned to be charged.
(4) "Sports venue project" means a sports venue and
related infrastructure that is planned, acquired, established,
developed, constructed, or renovated under this chapter.
Sec. 326.002. APPLICATION OF CHAPTER. This chapter applies
only to a county with a population of more than 2.2 million.
Sec. 326.003. APPLICATION TO SPORTS VENUE CONSTRUCTED UNDER
OTHER LAW. A county may use this chapter for a sports venue
project relating to a sports venue and related infrastructure
planned, acquired, established, developed, constructed, or
renovated under other law, including Section 4B, Development
Corporation Act of 1979 (Article 5190.6, Vernon's Texas Civil
Statutes), or Subchapter E, Chapter 451, Transportation Code.
Sec. 326.004. OTHER USES OF SPORTS VENUE PERMITTED. This
chapter does not prohibit the use of a sports venue project for an
event that is not related to sports or athletics, such as a
community-related event.
Sections 326.005-326.020 reserved for expansion
SUBCHAPTER B. SPORTS VENUE PROJECTS
Sec. 326.021. AUTHORITY TO PROVIDE PROJECTS. (a) A county
by resolution may provide for the planning, acquisition,
establishment, development, construction, or renovation of a sports
venue project if the resolution is approved by a majority of the
registered voters of the county voting at an election called and
held for that purpose under Section 326.022.
(b) The resolution shall designate the sports venue project
and each method of financing authorized by this chapter that the
county wants to use to finance the project. The resolution may
designate more than one method of financing.
Sec. 326.022. ELECTION. (a) The commissioners court of a
county may order an election on the question of approving and
implementing a resolution for a sports venue project.
(b) The order calling the election must:
(1) designate the sports venue project or projects;
(2) if more than one sports venue project is
designated, allow the voters to vote separately on each project;
(3) designate each method of financing authorized by
this chapter that the county wants to use to finance the project
and the maximum rate of each method; and
(4) allow the voters to vote, in the same proposition
or in separate propositions, on the method or methods of financing
authorized by this chapter that the county wants to use to finance
the project or projects and the maximum rates of each method or
methods.
(c) If only one sports venue project and one method of
financing are to be voted on, the ballot at the election must be
printed to permit voting for or against the proposition:
"Authorizing County (insert name of county) to
(insert description of sports venue project) and to impose a
tax at the rate of (insert the type of tax and the
maximum rate of the tax) for the purpose of financing the sports
venue project."
(d) If more than one sports venue project or more than one
method of financing, or both, is to be voted on in a single
proposition, the county shall ensure that the ballot clearly
specifies each project included, each method of financing
authorized by this chapter that the county wants to use to finance
a project, which method will be used for which project, and the
maximum rate of each method.
(e) If a majority of the votes cast at the election approves
a project or projects and the method or methods of financing the
project or projects, as required, the county may implement the
resolution.
(f) The Election Code governs an election held under this
chapter, except that the uniform election date provisions of
Section 41.001(a), Election Code, do not apply to an election
ordered under this section.
Sections 326.023-326.070 reserved for expansion
SUBCHAPTER C. POWERS AND DUTIES
Sec. 326.071. GENERAL POWERS OF COUNTY. (a) A county may:
(1) perform any act necessary to the full exercise of
the county's powers under this chapter;
(2) accept a gift, grant, or loan from a:
(A) department or agency of the United States;
(B) department, agency, or political subdivision
of this state; or
(C) public or private person;
(3) acquire, sell, lease, convey, or otherwise dispose
of property or an interest in property, including an approved
sports venue project, under terms and conditions determined by the
county, provided that in any transaction with another public
entity, the public purpose found by the legislature in Section
326.074 is adequate consideration for the county and the other
public entity.
(b) A county may contract with a public or private person,
including a sports team, club, organization, or other entity, to:
(1) plan, acquire, establish, develop, construct, or
renovate a sports venue project under this chapter or any other
law; or
(2) perform any other act the county is authorized to
perform under this chapter.
(c) The competitive bidding laws, including Chapter 271, do
not apply to the planning, acquisition, establishment, development,
construction, or renovation of a sports venue project that is a new
stadium for a professional baseball team.
(d) A county may not use ad valorem taxes to plan, acquire,
establish, develop, construct, or renovate a sport venue project.
Sec. 326.072. SPORTS VENUE PROJECT FUND. (a) A county
shall establish by resolution a fund known as the sports venue
project fund. The county may establish separate accounts within
the fund for the various revenue sources.
(b) The county shall deposit into the sports venue project
fund the proceeds from the sales and use tax imposed by the county
under Subchapter D.
(c) The county may deposit into the sports venue project
fund:
(1) money derived from innovative funding concepts
such as the sale or lease of luxury boxes or the sale of licenses
for personal seats; and
(2) any other revenue derived from the approved sports
venue project, including stadium rental payments and revenue from
concessions and parking.
(d) The county may use money in the sports venue project
fund only to:
(1) pay or reimburse the costs of planning, acquiring,
establishing, developing, construction, or renovating one of more
approved sports venue projects in the county
(2) pay the principal of, interest on, and other costs
relating to bonds or other obligations issued by the county or to
refund bonds or other obligations; or
(3) pay the costs of operating or maintaining one of
more approved sports venue projects during the planning,
acquisition, establishment, development, construction, or
renovation or while bonds or other obligations for the planning,
acquisition, establishment, development, construction, or
renovation are outstanding.
(e) Money deposited into the sports venue project fund,
including money deposited under Subsection (c), is the property of
the county depositing the money.
Sec. 326.073. BONDS AND OTHER OBLIGATIONS. (a) The county
may issue bonds, including revenue bonds and refunding bonds, or
other obligations to pay the costs of the approved sports venue
project.
(b) Proceeds from the sale of bonds or other obligations
issued by an county to provide an approved sports venue project
shall be deposited in accordance with the documents under which the
bonds or other obligations are issued and may be used to reimburse
the county, or any other public or private party designated by the
county, for costs attributable to the project that were paid or
incurred before the date of issuance of the bonds or other
obligations.
(c) The county is an issuer and a sports venue project is a
public utility and an eligible project for purposes of Chapter 656,
Acts of the 68th Legislature, Regular Session, 1983 (Article 717g,
Vernon's Texas Civil Statutes).
(d) The bonds or other obligations and the proceedings
authorizing the bonds or other obligations shall be submitted to
the attorney general for review and approval as required by Article
3, Chapter 53, Acts of the 70th Legislature, 2nd Called Session,
1987 (Article 717k-8, Vernon's Texas Civil Statutes).
(e) The bonds or other obligations may be payable from and
secured by the revenues in the sports venue project fund.
(f) The bonds or other obligations may mature serially or
otherwise not more than five years from their date of issuance.
(g) The bonds or other obligations are not a debt of and do
not create a claim for payment against the revenue or property of
the county other than the revenue sources pledged to pay the bonds
or other obligations and an approved sports venue project for which
the bonds or other obligations are issued.
Sec. 326.074. PUBLIC PURPOSE OF PROJECT. (a) The
legislature finds for all constitutional and statutory purposes
that an approved sports venue project is owned, used, and held for
public purposes by the county.
(b) Section 25.07(a), Tax Code, does not apply to a
leasehold or other possessory interest granted by the county while
the county owns the project.
(c) The project is exempt from taxation under Section 11.11,
Tax Code, while the county owns the project.
Sections 326.075-326.100 reserved for expansion
SUBCHAPTER D. SALES AND USE TAX
Sec. 326.101. SALES AND USE TAX. (a) A county by order may
impose a sales and use tax under this subchapter.
(b) A county by order may repeal or decrease the rate of a
tax imposed under this subchapter.
(c) A county may impose a tax under this subchapter only if:
(1) an approved sports venue project is or is planned
to be located in the county; and
(2) the tax is approved at an election held under
Section 326.022.
Sec. 326.102. TAX CODE APPLICABLE. (a) Chapter 323, Tax
Code, governs the imposition, computation, administration,
collection, and remittance of the tax authorized under this
subchapter except as inconsistent with this subchapter.
(b) Section 323.101(b), Tax Code, does not apply to the tax
authorized by this subchapter. Except as provided by Section
326.105, Section 323.101(d), Tax Code, does not apply to the tax
authorized by this subchapter.
Sec. 326.103. TAX RATE. (a) The rate of a tax adopted
under this subchapter must be one-eighth, one-fourth,
three-eighths, or one-half of one percent.
(b) The ballot proposition at the election held to adopt the
tax must specify the rate of the tax to be adopted.
Sec. 326.104. RATE INCREASE. (a) A county that has adopted
a sales and use tax under this subchapter at a rate of less than
one-half of one percent may by order increase the rate of the tax
if the increase is approved by a majority of the registered voters
of that county voting at an election called and held for that
purpose.
(b) The tax may be increased under Subsection (a) in one or
more increments of one-eighth of one percent to a maximum of
one-half of one percent.
(c) The ballot for an election to increase the tax shall be
printed to permit voting for or against the proposition: "The
adoption of a sales and use tax for the purpose of financing
(insert description of sports venue project) at the rate of
of one percent (insert one-fourth, three-eighths, or one-half,
as appropriate."
Sec. 326.105. IMPOSITION IN COUNTY WITH TRANSIT AUTHORITY.
(a) If the county is included within the boundaries of a rapid
transit authority created under Chapter 451, Transportation Code,
or a regional transportation authority created under Chapter 452,
Transportation Code, and the adoption or increase of the tax under
this subchapter would result in a combined tax rate of more than
two percent in any location in the county, the election to approve
or increase the tax under this chapter is to be treated for all
purposes as an election to reduce the tax rate of the transit or
transportation authority to the highest rate that will not result
in a combined tax rate of more than two percent in any location in
the county.
(b) The rate of the tax imposed by a rapid transit authority
under Chapter 451, Transportation Code, or by a regional
transportation authority under Chapter 452, Transportation Code, is
increased without further action of the board of the transit
authority or the voters of the transit authority or county on the
date on which the tax imposed under this subchapter is decreased or
expires, but only to the extent that any tax imposed by the transit
authority was reduced under this section when the tax imposed by
the county was adopted or increased.
(c) This section does not permit a transit authority to
impose taxes at differential tax rates within the territory of the
transit authority.
Sec. 326.106. IMPOSITION OF TAX. (a) If the county adopts
the tax, a tax is imposed on the receipts from the sale at retail
of taxable items in the county at the rate approved at the
election.
(b) There is also imposed an excise tax on the use, storage,
or other consumption in the county of tangible personal property
purchased, leased, or rented from a retailer during the period that
the tax is effective in the county. The rate of the excise tax is
the same as the rate of the sales tax portion of the tax and is
applied to the sale price of the tangible personal property.
Sec. 326.107. EFFECTIVE DATE OF TAX. The adoption of the
tax or the change of the tax rate takes effect on the first day of
the first calendar quarter occurring after the expiration of the
first complete quarter occurring after the date on which the
comptroller receives a notice of the results of the election
adopting or increasing the tax or of the order decreasing the tax.
Sec. 326.108. DEPOSIT OF TAX REVENUES. Revenue from the tax
imposed under this subchapter shall be deposited in the sports
venue project fund of the county imposing the tax.
Sec. 326.109. ABOLITION OF TAX. (a) A sales and use tax
imposed under this subchapter may not be collected after the
earlier of:
(1) the fifth anniversary of the date on which the tax
takes effect; or
(2) the last day of the first calendar quarter
occurring after notification to the comptroller by the county that
all bonds or other obligations of the county that are payable in
whole or in part from sales and use tax money in the sports venue
project fund, including any refunding bonds or other obligations,
have been paid in full or the full amount of money, exclusive of
guaranteed interest, necessary to pay in full the bonds and other
obligations has been set aside in a trust account dedicated to the
payment of the bonds and other obligations.
(b) The county shall notify the comptroller of the date
described by Subsection (a) not later than the 60th day before that
date.
Sections 326.110-326.150 reserved for expansion
SUBCHAPTER E. ADMISSIONS TAX
Sec. 326.151. TAX AUTHORIZED. (a) A county by order may
impose a tax on each person admitted to some or all of the events
at an approved sports venue project in the county.
(b) The county may not impose a tax under this subchapter
for admission to an event at a sports venue that is not an approved
sports venue project.
(c) A county may impose a tax under this subchapter only if
the sports venue project and tax are approved at an election held
under Section 326.022.
Sec. 326.152. TAX RATE. (a) The tax authorized by this
subchapter is imposed at the allowed tax rate on each person
admitted.
(b) The amount of the tax may be imposed at any uniform
monetary amount not to exceed $2. The tax may not be imposed at a
percentage rate.
(c) The ballot proposition at an election held to adopt the
tax must specify that maximum rate of the tax to be adopted.
(d) The county by order may repeal or decrease the rate of
the tax imposed under this subchapter.
Sec. 326.153. RATE INCREASE. A county that secured voter
approval of a tax under this subchapter at a rate of less than $2 a
person may by order increase the rate of the tax to a maximum of $2
a person if the increase is approved by a majority of the
registered voters of the county voting at an election called and
held for that purpose.
Sec. 326.154. COLLECTION. (a) The county by order may
require the owner or lessee of an approved sports venue project in
the county to collect the tax for the benefit of the county.
(b) An owner or lessee required to collect the tax under
this section shall add the tax to the admissions price, and the tax
is a part of the admissions price, is a debt owed to the owner or
lessee of the approved sports venue project by the person admitted,
and is recoverable at law in the same manner as the admissions
charge.
(c) The tax imposed by this subchapter is not an occupation
tax imposed on the owner or lessee of the approved sports venue
project.
Sec. 326.155. EFFECTIVE DATE OF TAX. A tax imposed under
this subchapter or a change in a tax rate takes effect on the date
prescribed by the order imposing the tax or changing the rate.
Sec. 326.156. COLLECTION OF TAX. (a) A person required to
collect a tax imposed under this subchapter shall report and send
the taxes collected to the county as provided by the county
imposing the tax.
(b) A county by order may prescribe penalties, including
interest charges, for failure to keep records required by the
county, to report when required, or to pay the tax when due. An
attorney acting for the county may bring suit against a person who
fails to collect a tax under this subchapter and to pay it over to
the county as required. The fees of the attorney shall be assessed
against the person.
(c) A county by order may permit a person who is required to
collect a tax under this subchapter to retain a percentage of the
amount collected and required to be reported as reimbursement to
the person for the costs of collecting the tax. The county may
provide that the person may retain the amount authorized only if
the person pays the tax and files reports as required by the
county.
Sec. 326.157. DEPOSIT OF TAX REVENUE. Revenue from the tax
imposed under this subchapter shall be deposited in the general
fund of the county imposing the tax.
Sections 326.158-326.180 reserved for expansion
SUBCHAPTER F. PARKING TAX
Sec. 326.181. EVENT PARKING TAX. (a) A county by order may
impose a tax on each motor vehicle parking in a parking facility
of, or within a prescribed distance from, an approved sports venue
project.
(b) The county may impose the tax on vehicles during a
period beginning not more than three hours before and ending not
more than three hours after the time an event in an approved sports
venue project is scheduled to begin.
(c) A county may impose a tax under this subchapter only if
the sports venue project and the tax are approved at an election
held under Section 326.022.
Sec. 326.182. TAX RATE. (a) The county by order may
prescribe the coverage of the tax imposed by this subchapter and
may provide that the tax is imposed at a flat amount on each parked
motor vehicle or is imposed as a percentage of the amount charged
for event parking by the owner or lessee of the parking facility.
(b) Regardless of the method of imposition, the amount of
the tax may not exceed $1 for each motor vehicle.
(c) The ballot proposition at an election held to adopt the
tax must specify the maximum rate of the tax to be adopted.
(d) The county by order may repeal or decrease the rate of
the tax imposed under this subchapter.
Sec. 326.183. RATE INCREASE. A county that secured voter
approval of a tax under this subchapter at a rate of less than $1 a
vehicle may by order increase the rate of the tax to a maximum of
$1 a vehicle if the increase is approved by a majority of the
registered voters of the county voting at an election called and
held for that purpose.
Sec. 326.184. COLLECTION. (a) The county by order may
require the owner or lessee of a parking facility to collect the
tax for the benefit of the county.
(b) An owner or lessee required to collect the tax under
this section shall add the tax to the parking charge, and the tax
is a part of the parking charge, is a debt owed to the parking
facility owner or lessee by the person parking, and is recoverable
at law in the same manner as the parking charge.
(c) The tax imposed by this subchapter is not an occupation
tax imposed on the owner or lessee of the parking facility.
Sec. 326.185. EFFECTIVE DATE OF TAX. A tax imposed under
this subchapter or a change in the tax rate takes effect on the
date prescribed by the order imposing the tax or changing the rate.
Sec. 326.186. COLLECTION OF TAX. (a) A person required to
collect a tax imposed under this subchapter shall report and send
the taxes collected to the county as provided by the county
imposing the tax.
(b) A county by order may prescribe penalties, including
interest charges, for failure to keep records required by the
county, to report when required, or to pay the tax when due. An
attorney acting for the county may bring suit against a person who
fails to collect a tax under this subchapter and to pay it over to
the county as required. The fees of the attorney shall be assessed
against the person.
(c) A county by order may permit a person who is required to
collect a tax under this subchapter to retain a percentage of the
amount collected and required to be reported as reimbursement to
the person for the costs of collecting the tax. The county may
provide that the person may retain the amount authorized only if
the person pays the tax and files reports required by the county.
Sec. 326.187. DEPOSIT OF TAX REVENUE. Revenue from the tax
imposed under this subchapter shall be deposited in the general
revenue fund of the county imposing the tax.
(5) Renumber existing SECTIONS 3 and 4 of the bill as
SECTIONS 4 and 5 (committee printing, page 11, lines 53 and 61).
(6) Strike existing SECTION 5 of the bill (committee
printing, page 11, lines 68-69, and page 12, lines 1-5, and
substitute the following:
SECTION 6. (a) Not later than September 15, 1997, the
commissioners court of a county to which Chapter 326, Local
Government Code, as added by this Act, applies shall adopt a
resolution providing for the improvement, renovation, or expansion
of one or more sports venue projects, as that term is defined by
Section 326.001, Local Government Code, as added by this Act, using
the financing methods provided by Chapter 326.
(b) The commissioners court shall call and hold an election
on November 4, 1997, on the question of approving and implementing
the resolution in accordance with Section 326.022, Local Government
Code, as added by this Act.
SECTION 7. (a) Except as provided by Subsection (b) of this
section, this Act takes effect on the first date on which it may
take effect under Section 39, Article III, Texas Constitution.
(b) Sections 1, 2, 4, and 5 of this Act take effect January
1, 1998.
SECTION 8. 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 according to its
terms, and it is so enacted.