75R11732 E
By Brimer, Oliveira, Janek, Eiland, Corte, H.B. No. 92
et al.
Substitute the following for H.B. No. 92:
By Brimer C.S.H.B. No. 92
A BILL TO BE ENTITLED
1-1 AN ACT
1-2 relating to the financing of sports and community venues and
1-3 related infrastructure; authorizing the imposition of certain local
1-4 taxes and the issuance of local bonds; providing penalties.
1-5 BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
1-6 SECTION 1. Subtitle C, Title 10, Local Government Code, is
1-7 amended by adding Chapters 334 and 335 to read as follows:
1-8 CHAPTER 334. SPORTS AND COMMUNITY VENUES
1-9 SUBCHAPTER A. GENERAL PROVISIONS
1-10 Sec. 334.001. DEFINITIONS. In this chapter:
1-11 (1) "Approved venue project" means a sports and
1-12 community venue project that has been approved under this chapter
1-13 by the voters of a municipality or county.
1-14 (2) "Governing body" means the governing body of a
1-15 municipality or the commissioners court of a county.
1-16 (3) "Related infrastructure" means any store,
1-17 restaurant, on-site hotel, concession, automobile parking facility,
1-18 area transportation facility, road, street, water or sewer
1-19 facility, park, or other on-site or off-site improvement that
1-20 relates to and enhances the use, value, or appeal of a venue and
1-21 any other expenditure reasonably necessary to construct, improve,
1-22 renovate, or expand a venue.
1-23 (4) "Venue" means:
1-24 (A) an arena, coliseum, stadium, or other type
2-1 of area or facility:
2-2 (i) that is used or is planned for use for
2-3 one or more professional or amateur sports events, community
2-4 events, or other sports events, including rodeos, livestock shows,
2-5 agricultural expositions, promotional events, and other civic or
2-6 charitable events; and
2-7 (ii) for which a fee for admission to the
2-8 events is charged or is planned to be charged;
2-9 (B) a convention center facility or related
2-10 improvement such as a convention center, civic center, civic center
2-11 building, civic center hotel, auditorium, theater, opera house,
2-12 music hall, exhibition hall, museum, aquarium, or plaza located in
2-13 the vicinity of a convention center or facility owned by a
2-14 municipality or a county;
2-15 (C) a tourist development area along an inland
2-16 waterway; and
2-17 (D) any other economic development project
2-18 authorized by other law.
2-19 (5) "Sports and community venue project" or "venue
2-20 project" means a venue and related infrastructure that is planned,
2-21 acquired, established, developed, constructed, or renovated under
2-22 this chapter.
2-23 Sec. 334.002. APPLICATION TO CERTAIN MUNICIPALITIES AND
2-24 COUNTIES. This chapter applies to a municipality with a population
2-25 of more than 1.2 million and to a county with a population of more
2-26 than 2.2 million only if the municipality and county create a
2-27 sports and community venue district under Chapter 335 and only to
3-1 the extent this chapter is applicable to the creation or operation
3-2 of the district.
3-3 Sec. 334.003. APPLICATION TO VENUE CONSTRUCTED UNDER OTHER
3-4 LAW. A county or municipality may use this chapter for a venue
3-5 project relating to a venue and related infrastructure planned,
3-6 acquired, established, developed, constructed, or renovated under
3-7 other law, including Section 4B, Development Corporation Act of
3-8 1979 (Article 5190.6, Vernon's Texas Civil Statutes), or Subchapter
3-9 E, Chapter 451, Transportation Code.
3-10 Sec. 334.004. OTHER USES OF VENUE PERMITTED. This chapter
3-11 does not prohibit the use of a venue for an event that is not
3-12 related to a purpose described by Section 334.001, such as a
3-13 community-related event.
3-14 Sec. 334.005. SPECIFIC PERFORMANCE. (a) The legislature
3-15 expressly finds and determines that:
3-16 (1) the presence of a professional sports team in an
3-17 approved venue project built or renovated under this chapter
3-18 provides a unique value to the municipality or county that built or
3-19 renovated the project that cannot be adequately valued in money;
3-20 and
3-21 (2) the municipality or county that built or renovated
3-22 the approved venue project would suffer irreparable injury if a
3-23 professional sports team breaches its obligation to play its home
3-24 games in the approved venue project as required by an agreement
3-25 between the sports team and the municipality or county.
3-26 (b) An agreement described by Subsection (a)(2) shall be
3-27 enforceable by specific performance in the courts of this state. A
4-1 waiver of this remedy is contrary to public policy and is
4-2 unenforceable and void.
4-3 (Sections 334.006-334.020 reserved for expansion
4-4 SUBCHAPTER B. VENUE PROJECTS
4-5 Sec. 334.021. RESOLUTION AUTHORIZING PROJECT. (a) A county
4-6 or municipality by resolution may provide for the planning,
4-7 acquisition, establishment, development, construction, or
4-8 renovation of a venue project if:
4-9 (1) the comptroller determines under Section 334.022
4-10 or 334.023 that the implementation of the resolution will not have
4-11 a significant negative fiscal impact on state revenue; and
4-12 (2) the resolution is approved by a majority of the
4-13 qualified voters of the municipality or county voting at an
4-14 election called and held for that purpose under Section 334.024.
4-15 (b) The resolution must designate each venue project and
4-16 each method of financing authorized by this chapter that the
4-17 municipality or county wants to use to finance a project. A
4-18 resolution may designate more than one method of financing.
4-19 Sec. 334.022. STATE FISCAL IMPACT ANALYSIS. (a) Before
4-20 calling an election on the resolution under Section 334.024, the
4-21 municipality or county shall send a copy of the resolution to the
4-22 comptroller.
4-23 (b) Before the 15th day after the date the comptroller
4-24 receives the copy of the resolution, the comptroller shall:
4-25 (1) perform an analysis to determine if approval and
4-26 implementation of the resolution will have a significant negative
4-27 fiscal impact on state revenue; and
5-1 (2) provide to the municipality or county written
5-2 notice of the results of the analysis.
5-3 (c) If the comptroller determines that implementation will
5-4 have a significant negative fiscal impact on state revenue, the
5-5 written analysis required under Subsection (b)(2) must include
5-6 information on how to change the resolution so that implementation
5-7 will not have a significant negative fiscal impact on state
5-8 revenue.
5-9 (d) If the comptroller does not complete the analysis and
5-10 provide the notice before the 15th day after the date the
5-11 comptroller receives the copy of the resolution, the comptroller is
5-12 considered to have determined that approval and implementation of
5-13 the resolution will not have a significant negative fiscal impact
5-14 on state revenue.
5-15 Sec. 334.023. APPEAL OF COMPTROLLER DETERMINATION. (a) If
5-16 the comptroller determines under Section 334.022 that
5-17 implementation of the resolution will have a significant negative
5-18 fiscal impact on state revenue, the municipality or county may
5-19 contest the finding by filing an appeal with the comptroller not
5-20 later than the 10th day after the date the municipality or county
5-21 receives the written notice under Section 334.022.
5-22 (b) Before the 11th day after the date the comptroller
5-23 receives the appeal under Subsection (a), the comptroller shall
5-24 perform a new analysis to determine if implementation of the
5-25 resolution will have a significant negative fiscal impact on state
5-26 revenue and provide to the municipality or county written notice
5-27 of the results of the analysis.
6-1 (c) If the comptroller again determines that implementation
6-2 will have a significant negative fiscal impact on state revenue,
6-3 the written analysis required under Subsection (b) must include
6-4 additional information on how to change the resolution so that
6-5 implementation will not have a significant negative fiscal impact
6-6 on state revenue.
6-7 (d) If the comptroller does not comply with Subsection (b)
6-8 before the 11th day after the date the comptroller receives the
6-9 appeal or request for information, the comptroller is considered to
6-10 have determined that approval and implementation of the resolution
6-11 will not have a significant negative fiscal impact on state
6-12 revenue.
6-13 Sec. 334.024. ELECTION. (a) If the comptroller determines
6-14 under Section 334.022 or 334.023 that the implementation of the
6-15 resolution will not have a significant negative fiscal impact on
6-16 state revenue, the governing body of the municipality or county may
6-17 order an election on the question of approving and implementing the
6-18 resolution.
6-19 (b) The order calling the election must:
6-20 (1) allow the voters to vote separately on each venue
6-21 project;
6-22 (2) designate the venue project;
6-23 (3) designate each method of financing authorized by
6-24 this chapter that the municipality or county wants to use to
6-25 finance the project and the maximum rate of each method; and
6-26 (4) allow the voters to vote, in the same proposition
6-27 or in separate propositions, on each method of financing authorized
7-1 by this chapter that the municipality or county wants to use to
7-2 finance the project and the maximum rate of each method.
7-3 (c) The ballot at the election held under this section must
7-4 be printed to permit voting for or against the proposition:
7-5 "Authorizing ________ (insert name of municipality or county) to
7-6 _______ (insert description of venue project) and to impose a
7-7 ________ tax at the rate of ________ (insert the type of tax and
7-8 the maximum rate of the tax) for the purpose of financing the venue
7-9 project."
7-10 (d) If more than one method of financing is to be voted on
7-11 in one proposition, the ballot must be printed to permit voting for
7-12 or against the proposition: "Authorizing ________ (insert name of
7-13 municipality or county) to ________ (insert description of venue
7-14 project) and to impose a ________ tax at the rate of _______
7-15 (insert each type of tax and the maximum rate of each tax) for the
7-16 purpose of financing the venue project."
7-17 (e) The Election Code governs an election held under this
7-18 chapter.
7-19 (Sections 334.025-334.040 reserved for expansion
7-20 SUBCHAPTER C. POWERS AND DUTIES
7-21 Sec. 334.041. GENERAL POWERS. (a) A municipality or county
7-22 may perform any act necessary to the full exercise of the
7-23 municipality's or county's powers under this chapter.
7-24 (b) A municipality or county may acquire, sell, lease,
7-25 convey, or otherwise dispose of property or an interest in
7-26 property, including an approved venue project, under terms and
7-27 conditions determined by the municipality or county.
8-1 (c) A municipality or county may contract with a public or
8-2 private person, including a sports team, club, organization, or
8-3 other entity to:
8-4 (1) plan, acquire, establish, develop, construct, or
8-5 renovate an approved venue project; or
8-6 (2) perform any other act the municipality or county
8-7 is authorized to perform under this chapter.
8-8 (d) A municipality or county may contract with or enter into
8-9 an interlocal agreement with a school district, junior or community
8-10 college district, or an institution of higher education as defined
8-11 by Section 61.003, Education Code, for a purpose described by
8-12 Subsection (c). The contract or interlocal agreement may provide
8-13 for joint ownership and operation or joint use.
8-14 (e) The competitive bidding laws, including Chapter 271, do
8-15 not apply to the planning, acquisition, establishment, development,
8-16 construction, or renovation of an approved venue project under this
8-17 chapter.
8-18 (f) A municipality or county may not use revenue derived
8-19 from ad valorem taxes to plan, acquire, establish, develop,
8-20 construct, or renovate an approved venue project.
8-21 Sec. 334.042. VENUE PROJECT FUND. (a) A municipality or
8-22 county in which an approved venue project is located shall
8-23 establish by resolution a fund known as the venue project fund.
8-24 The municipality or county shall establish separate accounts within
8-25 the fund for the various revenue sources.
8-26 (b) The municipality or county shall deposit into the venue
8-27 project fund:
9-1 (1) the proceeds of any tax imposed by the
9-2 municipality or county under this chapter;
9-3 (2) all revenue from the sale of bonds or other
9-4 obligations by the municipality or county under this chapter; and
9-5 (3) any other money required by law to be deposited in
9-6 the fund.
9-7 (c) The municipality or county may deposit into the venue
9-8 project fund:
9-9 (1) money derived from innovative funding concepts
9-10 such as the sale or lease of luxury boxes or the sale of licenses
9-11 for personal seats; and
9-12 (2) any other revenue derived from the approved venue
9-13 project, including stadium rental payments and revenue from
9-14 concessions and parking.
9-15 (d) The municipality or county may use money in the venue
9-16 project fund to:
9-17 (1) reimburse the municipality or county for or pay
9-18 the costs of planning, acquiring, establishing, developing,
9-19 constructing, or renovating one or more approved venue projects in
9-20 the municipality or county;
9-21 (2) pay the principal of, interest on, and other costs
9-22 relating to bonds or other obligations issued by the municipality
9-23 or county or to refund bonds, notes, or other obligations; or
9-24 (3) pay the costs of operating or maintaining one or
9-25 more approved venue projects.
9-26 (e) Money deposited into the venue project fund, including
9-27 money deposited under Subsection (c), is the property of the
10-1 municipality or county depositing the money.
10-2 Sec. 334.043. BONDS AND OTHER OBLIGATIONS. (a) A
10-3 municipality or county in which an approved venue project is
10-4 located may issue bonds, including revenue bonds and refunding
10-5 bonds, or other obligations to pay the costs of the approved venue
10-6 project.
10-7 (b) The bonds or other obligations and the proceedings
10-8 authorizing the bonds or other obligations shall be submitted to
10-9 the attorney general for review and approval as required by Article
10-10 3, Chapter 53, Acts of the 70th Legislature, 2nd Called Session,
10-11 1987 (Article 717k-8, Vernon's Texas Civil Statutes).
10-12 (c) The bonds or other obligations must be payable from and
10-13 secured by the revenues in the venue project fund.
10-14 (d) The bonds or other obligations may mature serially or
10-15 otherwise not more than 30 years from their date of issuance.
10-16 (e) The bonds or other obligations are not a debt of and do
10-17 not create a claim for payment against the revenue or property of
10-18 the municipality or county other than the revenue sources pledged
10-19 and an approved venue project for which the bonds are issued.
10-20 Sec. 334.044. PUBLIC PURPOSE OF VENUE PROJECT. (a) The
10-21 legislature finds for all constitutional and statutory purposes
10-22 that an approved venue project is owned, used, and held for public
10-23 purposes by the municipality or county.
10-24 (b) Section 25.07(a), Tax Code, does not apply to a
10-25 leasehold or other possessory interest granted by the municipality
10-26 or county while the municipality or county owns the venue project.
10-27 (c) The venue project is exempt from taxation under Section
11-1 11.11, Tax Code, while the municipality or county owns the venue
11-2 project.
11-3 (d) If approval and implementation of a resolution under
11-4 this chapter results in the removal from a school district's
11-5 property tax rolls of real property otherwise subject to ad valorem
11-6 taxation, the operator of the approved venue project located on
11-7 that property shall pay to the school district on January 1 of each
11-8 year in which the project is in operation and in which the real
11-9 property is exempt from ad valorem taxation an amount equal to the
11-10 ad valorem taxes that would otherwise have been levied for the
11-11 preceding tax year on that real property by the school district,
11-12 without including the value of any improvements. This subsection
11-13 does not apply if the operator of the project is a political
11-14 subdivision of this state.
11-15 (Sections 334.045-334.080 reserved for expansion
11-16 SUBCHAPTER D. SALES AND USE TAX
11-17 Sec. 334.081. SALES AND USE TAX. (a) A municipality by
11-18 ordinance or a county by order may impose a sales and use tax under
11-19 this subchapter.
11-20 (b) A municipality by ordinance or a county by order may
11-21 repeal or decrease the rate of a tax imposed under this subchapter.
11-22 (c) A municipality or county may impose a tax under this
11-23 subchapter only if:
11-24 (1) an approved venue project is or is planned to be
11-25 located in the municipality or county; and
11-26 (2) the tax is approved at an election held under
11-27 Section 334.024.
12-1 Sec. 334.082. TAX CODE APPLICABLE. (a) Chapter 321, Tax
12-2 Code, governs the imposition, computation, administration,
12-3 collection, and remittance of a municipal tax authorized under this
12-4 subchapter except as inconsistent with this chapter.
12-5 (b) Chapter 323, Tax Code, governs the imposition,
12-6 computation, administration, collection, and remittance of a county
12-7 tax authorized under this subchapter except as inconsistent with
12-8 this chapter.
12-9 (c) Sections 321.101(b) and 323.101(b), Tax Code, do not
12-10 apply to the tax authorized by this subchapter.
12-11 Sec. 334.083. TAX RATE. (a) The rate of a tax adopted
12-12 under this subchapter must be one-eighth, one-fourth,
12-13 three-eighths, or one-half of one percent.
12-14 (b) The ballot proposition at the election held to adopt the
12-15 tax must specify the rate of the tax to be adopted.
12-16 Sec. 334.084. RATE INCREASE. (a) A municipality or county
12-17 that has adopted a sales and use tax under this subchapter at a
12-18 rate of less than one-half of one percent may by ordinance or order
12-19 increase the rate of the tax if the increase is approved by a
12-20 majority of the registered voters of that municipality or county
12-21 voting at an election called and held for that purpose.
12-22 (b) The tax may be increased under Subsection (a) in one or
12-23 more increments of one-eighth of one percent to a maximum of
12-24 one-half of one percent.
12-25 (c) The ballot for an election to increase the tax shall be
12-26 printed to permit voting for or against the proposition: "The
12-27 adoption of a sales and use tax for the purpose of financing
13-1 _______ (insert description of venue project) at the rate of
13-2 _______ of one percent (insert one-fourth, three-eighths, or
13-3 one-half, as appropriate)."
13-4 Sec. 334.085. IMPOSITION IN MUNICIPALITY OR COUNTY WITH
13-5 OTHER TAXING AUTHORITY. (a) In this section, "taxing authority"
13-6 means:
13-7 (1) a rapid transit authority created under Chapter
13-8 451, Transportation Code;
13-9 (2) a regional transportation authority created under
13-10 Chapter 452, Transportation Code;
13-11 (3) a crime control district created under the Crime
13-12 Control and Prevention District Act (Article 2370c-4, Vernon's
13-13 Texas Civil Statutes); or
13-14 (4) an industrial development corporation created
13-15 under Section 4A or 4B, Development Corporation Act of 1979
13-16 (Article 5190.6, Vernon's Texas Civil Statutes).
13-17 (b) If a municipality or county is included within the
13-18 boundaries of another taxing authority and the adoption or increase
13-19 of the tax under this subchapter would result in a combined tax
13-20 rate of more than two percent in any location in the municipality
13-21 or county, the election to approve or increase the tax under this
13-22 chapter is to be treated for all purposes as an election to reduce
13-23 the tax rate of the other taxing authority to the highest rate that
13-24 will not result in a combined tax rate of more than two percent in
13-25 any location in the municipality or county. If the municipality or
13-26 county is included within the boundaries of more than one taxing
13-27 authority, the election to impose or increase the tax under this
14-1 subchapter must allow the voters to choose which taxing authority's
14-2 tax will be reduced.
14-3 (c) The rate of the tax imposed by the other taxing
14-4 authority is increased without further action of the board of the
14-5 authority or the voters of the authority, municipality, or county
14-6 on the date on which the tax imposed under this subchapter is
14-7 decreased or expires, but only to the extent that any tax imposed
14-8 by the authority was reduced under this section when the tax
14-9 imposed by the county was adopted or increased.
14-10 (d) This section does not permit a taxing authority to
14-11 impose taxes at differential tax rates within the territory of the
14-12 authority.
14-13 Sec. 334.086. IMPOSITION OF TAX. (a) If the municipality
14-14 or county adopts the tax, a tax is imposed on the receipts from the
14-15 sale at retail of taxable items in the municipality or county at
14-16 the rate approved at the election.
14-17 (b) There is also imposed an excise tax on the use, storage,
14-18 or other consumption in the municipality or county of tangible
14-19 personal property purchased, leased, or rented from a retailer
14-20 during the period that the tax is effective in the municipality or
14-21 county. The rate of the excise tax is the same as the rate of the
14-22 sales tax portion of the tax and is applied to the sale price of
14-23 the tangible personal property.
14-24 Sec. 334.087. EFFECTIVE DATE OF TAX. The adoption of the
14-25 tax or the change of the tax rate takes effect on the first day of
14-26 the first calendar quarter occurring after the expiration of the
14-27 first complete quarter occurring after the date on which the
15-1 comptroller receives a notice of the results of the election
15-2 adopting or increasing the tax or of the ordinance or order
15-3 decreasing the tax.
15-4 Sec. 334.088. DEPOSIT OF TAX REVENUES. Revenue from the tax
15-5 imposed under this subchapter shall be deposited in the venue
15-6 project fund of the municipality or county imposing the tax.
15-7 Sec. 334.089. ABOLITION OF TAX. (a) A sales and use tax
15-8 imposed under this subchapter may not be collected after the last
15-9 day of the first calendar quarter occurring after notification to
15-10 the comptroller by the municipality or county that the municipality
15-11 or county has abolished the tax or that all bonds or other
15-12 obligations of the municipality or county that are payable in whole
15-13 or in part from money in the venue project fund, including any
15-14 refunding bonds or other obligations, have been paid in full or the
15-15 full amount of money, exclusive of guaranteed interest, necessary
15-16 to pay in full the bonds and other obligations has been set aside
15-17 in a trust account dedicated to the payment of the bonds and other
15-18 obligations.
15-19 (b) The municipality or county shall notify the comptroller
15-20 of the expiration of the tax not later than the 60th day before the
15-21 expiration date.
15-22 (Sections 334.090-334.100 reserved for expansion
15-23 SUBCHAPTER E. SHORT-TERM MOTOR VEHICLE RENTAL TAX
15-24 Sec. 334.101. DEFINITIONS. (a) In this subchapter:
15-25 (1) "Motor vehicle" means a self-propelled vehicle
15-26 designed principally to transport persons or property on a public
15-27 roadway and includes a passenger car, van, station wagon, sports
16-1 utility vehicle, and truck. The term does not include a:
16-2 (A) trailer, semitrailer, house trailer, truck
16-3 having a manufacturer's rating of more than one-half ton, or
16-4 road-building machine;
16-5 (B) device moved only by human power;
16-6 (C) device used exclusively on stationary rails
16-7 or tracks;
16-8 (D) farm machine; or
16-9 (E) mobile office.
16-10 (2) "Rental" means an agreement by the owner of a
16-11 motor vehicle to authorize for not longer than 30 days the
16-12 exclusive use of that vehicle to another for consideration.
16-13 (3) "Place of business of the owner" means an
16-14 established outlet, office, or location operated by the owner of a
16-15 motor vehicle or the owner's agent or employee for the purpose of
16-16 renting motor vehicles and includes any location at which three or
16-17 more rentals are made during a year.
16-18 (b) Except as provided by Subsection (a), words used in this
16-19 subchapter and defined by Chapter 152, Tax Code, have the meanings
16-20 assigned by Chapter 152, Tax Code.
16-21 Sec. 334.102. TAX AUTHORIZED. (a) A municipality by
16-22 ordinance or a county by order may impose a tax on the rental in
16-23 the municipality or county of a motor vehicle.
16-24 (b) A municipality by ordinance or a county by order may
16-25 repeal or decrease the rate of a tax imposed under Subsection (a).
16-26 (c) A municipality or county may impose a tax under this
16-27 subchapter only if:
17-1 (1) an approved venue project is or is planned to be
17-2 located in the municipality or county; and
17-3 (2) the tax is approved at an election held under
17-4 Section 334.024.
17-5 Sec. 334.103. SHORT-TERM RENTAL TAX. (a) The tax
17-6 authorized by this subchapter is imposed at a rate in increments of
17-7 one-eighth of one percent, not to exceed 10 percent, on the gross
17-8 rental receipts from the rental in the municipality or county of a
17-9 motor vehicle.
17-10 (b) The ballot proposition at the election held to adopt the
17-11 tax must specify the maximum rate of the tax to be adopted.
17-12 Sec. 334.104. RATE INCREASE. (a) A municipality or county
17-13 that has adopted a tax under this subchapter at a rate of less than
17-14 10 percent may by ordinance or order increase the rate of the tax
17-15 to a maximum of 10 percent if the increase is approved by a
17-16 majority of the registered voters of that municipality or county
17-17 voting at an election called and held for that purpose.
17-18 (b) The ballot for an election to increase the rate of the
17-19 tax shall be printed to permit voting for or against the
17-20 proposition: "The increase of the motor vehicle rental tax for the
17-21 purpose of financing _____ (insert description of venue project) to
17-22 a maximum rate of _______ percent (insert new maximum rate not to
17-23 exceed 10 percent)."
17-24 Sec. 334.105. COMPUTATION OF TAX. (a) The owner of a motor
17-25 vehicle subject to the tax imposed under this subchapter shall
17-26 collect the tax for the benefit of the municipality or county.
17-27 (b) The owner shall add the short-term motor vehicle rental
18-1 tax imposed by the municipality or county under this subchapter, if
18-2 applicable, and the gross rental receipts tax imposed by Chapter
18-3 152, Tax Code, to the rental charge, and the sum of the taxes is a
18-4 part of the rental charge, is a debt owed to the motor vehicle
18-5 owner by the person renting the vehicle, and is recoverable at law
18-6 in the same manner as the rental charge.
18-7 Sec. 334.106. CONSUMMATION OF RENTAL. A rental of a motor
18-8 vehicle occurs in the municipality or county in which transfer of
18-9 possession of the motor vehicle occurs.
18-10 Sec. 334.107. SHORT-TERM TAX INAPPLICABLE WHEN NO STATE TAX.
18-11 The tax authorized by this subchapter does not apply to the gross
18-12 receipts from the rental of a motor vehicle unless the tax imposed
18-13 by Chapter 152, Tax Code, also applies to the rental.
18-14 Sec. 334.108. EXEMPTIONS APPLICABLE. The exemptions
18-15 provided by Subchapter E, Chapter 152, Tax Code, apply to the tax
18-16 authorized by this subchapter.
18-17 Sec. 334.109. NOTICE OF TAX. Each bill or other receipt for
18-18 a rental subject to the tax imposed under this subchapter must
18-19 contain a statement in a conspicuous location stating: "_______
18-20 (insert name of taxing municipality or county) requires that an
18-21 additional tax of ____ percent (insert rate of tax) be imposed on
18-22 each motor vehicle rental for the purpose of financing a venue
18-23 project."
18-24 Sec. 334.110. GROSS RECEIPTS PRESUMED SUBJECT TO TAX. All
18-25 gross receipts of an owner of a motor vehicle from the rental of
18-26 the motor vehicle are presumed to be subject to the tax imposed by
18-27 this subchapter, except for gross receipts for which the owner has
19-1 accepted in good faith a properly completed exemption certificate.
19-2 Sec. 334.111. RECORDS. (a) The owner of a motor vehicle
19-3 used for rental purposes shall keep for four years records and
19-4 supporting documents containing the following information on the
19-5 amount of:
19-6 (1) gross rental receipts received from the rental of
19-7 the motor vehicle; and
19-8 (2) the tax imposed under this subchapter and paid to
19-9 the municipality or county on each motor vehicle used for rental
19-10 purposes by the owner.
19-11 (b) Mileage records are not required.
19-12 Sec. 334.112. FAILURE TO KEEP RECORDS. (a) An owner of a
19-13 motor vehicle commits an offense if the owner fails to make and
19-14 retain complete records for the four-year period required by
19-15 Section 334.111.
19-16 (b) An offense under this section is a misdemeanor
19-17 punishable by a fine of not less than $25 or more than $500.
19-18 Sec. 334.113. EFFECTIVE DATE AND ENDING DATE OF TAX. (a) A
19-19 tax imposed under this subchapter or a change in the tax rate takes
19-20 effect on the date prescribed by the ordinance or order imposing
19-21 the tax or changing the rate.
19-22 (b) A municipality or county may impose a tax under this
19-23 subchapter only if the municipality or county issues bonds or other
19-24 obligations under Section 334.043. The municipality or county may
19-25 impose the tax only while those bonds or other obligations are
19-26 outstanding and unpaid.
19-27 Sec. 334.114. TAX COLLECTION; PENALTY. (a) The owner of a
20-1 motor vehicle required to collect the tax imposed under this
20-2 subchapter shall report and send the taxes collected to the
20-3 municipality or county as provided by the ordinance or order
20-4 imposing the tax.
20-5 (b) A municipality by ordinance or a county by order may
20-6 prescribe penalties, including interest charges, for failure to
20-7 keep records required by the municipality or county, to report when
20-8 required, or to pay the tax when due.
20-9 (c) The attorney acting for the municipality or county may
20-10 bring suit against a person who fails to collect a tax under this
20-11 subchapter and to pay it over to the municipality or county as
20-12 required.
20-13 Sec. 334.115. COLLECTION PROCEDURES ON PURCHASE OF MOTOR
20-14 VEHICLE RENTAL BUSINESS. (a) If the owner of a motor vehicle
20-15 rental business that makes rentals subject to the tax imposed by
20-16 this subchapter sells the business, the successor to the seller or
20-17 the seller's assignee shall withhold an amount of the purchase
20-18 price sufficient to pay the amount of tax due until the seller
20-19 provides a receipt by a person designated by the municipality or
20-20 county to provide the receipt showing that the amount has been paid
20-21 or a certificate showing that no tax is due.
20-22 (b) The purchaser of a motor vehicle rental business who
20-23 fails to withhold an amount of the purchase price as required by
20-24 this section is liable for the amount required to be withheld to
20-25 the extent of the value of the purchase price.
20-26 (c) The purchaser of a motor vehicle rental business may
20-27 request that the person designated by the municipality or county to
21-1 provide a receipt under Subsection (a) issue a certificate stating
21-2 that no tax is due or issue a statement of the amount required to
21-3 be paid before a certificate may be issued. The person designated
21-4 by the municipality or county shall issue the certificate or
21-5 statement not later than the 60th day after the date the person
21-6 receives the request.
21-7 (d) If the person designated by the municipality or county
21-8 to provide a receipt under Subsection (a) fails to issue the
21-9 certificate or statement within the period provided by Subsection
21-10 (c), the purchaser is released from the obligation to withhold the
21-11 purchase price or pay the amount due.
21-12 Sec. 334.116. REIMBURSEMENT FOR TAX COLLECTION EXPENSES.
21-13 (a) A municipality by ordinance or a county by order may permit a
21-14 person who is required to collect a tax under this subchapter to
21-15 retain a percentage of the amount collected and required to be
21-16 reported as reimbursement to the person for the costs of collecting
21-17 the tax.
21-18 (b) A municipality or county may provide that the person may
21-19 retain the amount authorized by Subsection (a) only if the person
21-20 pays the tax and files reports as required by the municipality or
21-21 county.
21-22 Sec. 334.117. DEPOSIT OF TAX REVENUE. Revenue from the tax
21-23 imposed under this subchapter shall be deposited in the venue
21-24 project fund of the municipality or county imposing the tax.
21-25 (Sections 334.118-334.150 reserved for expansion
21-26 SUBCHAPTER F. ADMISSIONS TAX
21-27 Sec. 334.151. TAX AUTHORIZED. (a) A municipality by
22-1 ordinance or a county by order may impose a tax on each person
22-2 admitted to an event at an approved venue project in the
22-3 municipality or county for which the municipality or county has
22-4 issued bonds to plan, acquire, establish, develop, construct, or
22-5 renovate the approved venue project.
22-6 (b) The municipality or county may not impose the tax under
22-7 this subchapter for admission to an event at a venue that is not an
22-8 approved venue project or for which the municipality or county has
22-9 not issued bonds to plan, acquire, establish, develop, construct,
22-10 or renovate the approved venue project.
22-11 (c) A municipality or county may impose a tax under this
22-12 subchapter only if:
22-13 (1) an approved venue project is or will be located in
22-14 the municipality or county; and
22-15 (2) the tax is approved at an election held under
22-16 Section 334.024.
22-17 Sec. 334.152. TAX RATE. (a) The tax authorized by this
22-18 subchapter is imposed at the tax rate on each person admitted.
22-19 (b) The amount of the tax may be imposed at any uniform
22-20 monetary amount not to exceed $2. The tax may not be imposed at a
22-21 percentage rate.
22-22 (c) The ballot proposition at the election held to adopt the
22-23 tax must specify the maximum rate of the tax to be adopted.
22-24 (d) The municipality by ordinance or the county by order may
22-25 repeal or decrease the rate of the tax imposed under this
22-26 subchapter.
22-27 Sec. 334.153. RATE INCREASE. (a) A municipality or county
23-1 that has adopted a tax under this subchapter at the rate of less
23-2 than $2 a person may by ordinance or order increase the rate of
23-3 the tax to a maximum of $2 a person if the increase is approved by
23-4 a majority of the registered voters of that municipality or county
23-5 voting at an election called and held for that purpose.
23-6 (b) The ballot for an election to increase the rate of the
23-7 tax shall be printed to permit voting for or against the
23-8 proposition: "The increase of the admissions tax for the purpose
23-9 of financing _______ (insert description of venue project) to a
23-10 maximum rate of ________ a day (insert new maximum rate not to
23-11 exceed $2)."
23-12 Sec. 334.154. COLLECTION. (a) The municipality by
23-13 ordinance or the county by order may require the owner or lessee of
23-14 an approved venue project in the municipality or county to collect
23-15 the tax for the benefit of the municipality or county.
23-16 (b) An owner or lessee required to collect the tax under
23-17 this section shall add the tax to the admissions price, and the tax
23-18 is a part of the admissions price, a debt owed to the owner or
23-19 lessee of the approved venue project by the person admitted, and
23-20 recoverable at law in the same manner as the admissions charge.
23-21 (c) The tax imposed by this subchapter is not an occupation
23-22 tax imposed on the owner or lessee of the approved venue project.
23-23 Sec. 334.155. EFFECTIVE DATE AND ENDING DATE OF TAX. (a) A
23-24 tax imposed under this subchapter or a change in a tax rate takes
23-25 effect on the date prescribed by the ordinance or order imposing
23-26 the tax or changing the rate.
23-27 (b) A municipality or county may impose a tax under this
24-1 subchapter only if the municipality or county issues bonds or other
24-2 obligations under Section 334.043. The municipality or county may
24-3 impose the tax only while those bonds or other obligations are
24-4 outstanding and unpaid.
24-5 Sec. 334.156. COLLECTION OF TAX. (a) A person required to
24-6 collect a tax imposed under this subchapter shall report and send
24-7 the taxes to the municipality or county as provided by the
24-8 municipality or county imposing the tax.
24-9 (b) A municipality by ordinance or a county by order may
24-10 prescribe penalties, including interest charges, for failure to
24-11 keep records required by the municipality or county, to report when
24-12 required, or to pay the tax when due. The attorney acting for the
24-13 municipality or county may bring suit against a person who fails to
24-14 collect a tax under this subchapter and to pay it over to the
24-15 municipality or county as required.
24-16 (c) A municipality by ordinance or a county by order may
24-17 permit a person who is required to collect a tax under this
24-18 subchapter to retain a percentage of the amount collected and
24-19 required to be reported as reimbursement to the person for the
24-20 costs of collecting the tax. The municipality or county may
24-21 provide that the person may retain the amount only if the person
24-22 pays the tax and files reports as required by the municipality or
24-23 county.
24-24 Sec. 334.157. DEPOSIT OF TAX REVENUE. Revenue from the tax
24-25 imposed under this subchapter shall be deposited in the venue
24-26 project fund of the municipality or county imposing the tax.
25-1 (Sections 334.158-334.200 reserved for expansion
25-2 SUBCHAPTER G. PARKING TAX
25-3 Sec. 334.201. EVENT PARKING TAX. (a) A municipality by
25-4 ordinance or a county by order may impose a tax on each motor
25-5 vehicle parking in a parking facility of an approved venue project.
25-6 (b) The municipality or county may impose the tax during a
25-7 period beginning not more than three hours before and ending not
25-8 more than three hours after the time an event in an approved venue
25-9 project is scheduled to begin. The municipality or county may not
25-10 impose the tax under this subchapter during any other time.
25-11 (c) A municipality or county may impose a tax under this
25-12 subchapter only if the tax is approved at an election held under
25-13 Section 334.024.
25-14 Sec. 334.202. TAX RATE. (a) The municipality by ordinance
25-15 or the county by order may provide that the tax is imposed at a
25-16 flat amount on each parked motor vehicle or is imposed as a
25-17 percentage of the amount charged for event parking by the owner or
25-18 lessee of the parking facility.
25-19 (b) Regardless of the method of imposition, the amount of
25-20 the tax may not exceed $1 for each motor vehicle.
25-21 (c) The ballot proposition at the election held to adopt the
25-22 tax must specify the maximum rate of the tax to be adopted.
25-23 (d) The municipality by ordinance or the county by order may
25-24 repeal or decrease the rate of the tax imposed under this section.
25-25 Sec. 334.203. RATE INCREASE. (a) A municipality or county
25-26 that has adopted a tax under this subchapter at a rate of less than
25-27 $1 a vehicle may by ordinance or order increase the rate of the tax
26-1 to a maximum of $1 a vehicle if the increase is approved by a
26-2 majority of the registered voters of that municipality or county
26-3 voting at an election called and held for that purpose.
26-4 (b) The ballot for an election to increase the rate of the
26-5 tax shall be printed to permit voting for or against the
26-6 proposition: "The increase of the parking tax for the purpose of
26-7 financing _______ (insert description of venue project) to a
26-8 maximum rate of _______ (insert new maximum rate not to exceed
26-9 $1)."
26-10 Sec. 334.204. COLLECTION. (a) The municipality by
26-11 ordinance or the county by order may require the owner or lessee of
26-12 a parking facility to collect the tax for the benefit of the
26-13 municipality or county.
26-14 (b) An owner or lessee required to collect the tax under
26-15 this section shall add the tax to the parking charge, and the tax
26-16 is a part of the parking charge, a debt owed to the parking
26-17 facility owner or lessee by the person parking, and recoverable at
26-18 law in the same manner as the parking charge.
26-19 (c) The tax imposed by this subchapter is not an occupation
26-20 tax imposed on the owner or lessee of the parking facility.
26-21 Sec. 334.205. EFFECTIVE DATE AND ENDING DATE OF TAX. (a) A
26-22 tax imposed under this subchapter or a change in the tax rate takes
26-23 effect on the date prescribed by the ordinance or order imposing
26-24 the tax or changing the rate.
26-25 (b) A municipality or county may impose a tax under this
26-26 subchapter only if the municipality or county issues bonds or other
26-27 obligations under Section 334.043. The municipality or county may
27-1 impose the tax only while those bonds or other obligations are
27-2 outstanding and unpaid.
27-3 Sec. 334.206. COLLECTION OF TAX. (a) A person required to
27-4 collect a tax imposed under this subchapter shall report and send
27-5 the taxes to the municipality or county as provided by the
27-6 municipality or county imposing the tax.
27-7 (b) A municipality by ordinance or a county by order may
27-8 prescribe penalties, including interest charges, for failure to
27-9 keep records required by the municipality or county, to report when
27-10 required, or to pay the tax when due. The attorney acting for the
27-11 municipality or county may bring suit against a person who fails to
27-12 collect a tax under this subchapter and to pay it over to the
27-13 municipality or county as required.
27-14 (c) A municipality by ordinance or a county by order may
27-15 permit a person who is required to collect a tax under this
27-16 subchapter to retain a percentage of the amount collected and
27-17 required to be reported as reimbursement to the person for the
27-18 costs of collecting the tax. The municipality or county may
27-19 provide that the person may retain the amount only if the person
27-20 pays the tax and files reports as required by the municipality or
27-21 county.
27-22 Sec. 334.207. DEPOSIT OF TAX REVENUE. Revenue from the tax
27-23 imposed under this subchapter shall be deposited in the venue
27-24 project fund of the municipality or county imposing the tax.
27-25 (Sections 334.208-334.250 reserved for expansion
27-26 SUBCHAPTER H. HOTEL OCCUPANCY TAXES
27-27 Sec. 334.251. DEFINITION. In this subchapter, "hotel" has
28-1 the meaning assigned by Section 156.001, Tax Code.
28-2 Sec. 334.252. IMPOSITION OF TAX. (a) A municipality by
28-3 ordinance or a county by order may impose a tax on a person who,
28-4 under a lease, concession, permit, right of access, license,
28-5 contract, or agreement, pays for the use or possession or for the
28-6 right to the use or possession of a room that is in a hotel, costs
28-7 $2 or more each day, and is ordinarily used for sleeping.
28-8 (b) A municipality or county may impose a tax under this
28-9 subchapter only if:
28-10 (1) an approved venue project is or is planned to be
28-11 located in the municipality or county; and
28-12 (2) the tax is approved at an election held under
28-13 Section 334.024.
28-14 Sec. 334.253. TAX CODE APPLICABLE. (a) Sections
28-15 351.002(c), 351.004, 351.0041, 351.005, and 351.006, Tax Code,
28-16 govern the imposition, computation, administration, collection, and
28-17 remittance of a municipal tax authorized under this subchapter
28-18 except as inconsistent with this subchapter.
28-19 (b) Sections 352.002(c), 352.004, 352.0041, 352.005, and
28-20 352.007, Tax Code, govern the imposition, computation,
28-21 administration, collection, and remittance of a county tax
28-22 authorized under this subchapter except as inconsistent with this
28-23 subchapter.
28-24 (c) The tax imposed by this subchapter is in addition to a
28-25 tax imposed under Chapter 351 or 352, Tax Code.
28-26 Sec. 334.254. TAX RATE. (a) The tax authorized by this
28-27 subchapter may be imposed at any rate not to exceed five percent of
29-1 the price paid for a room in a hotel.
29-2 (b) The ballot proposition at the election held to adopt the
29-3 tax must specify the maximum rate of the tax to be adopted.
29-4 Sec. 334.255. RATE INCREASE. (a) A municipality or county
29-5 that has adopted a tax under this subchapter at a rate of less
29-6 than five percent may by ordinance or order increase the rate of
29-7 the tax to a maximum of five percent if the increase is approved by
29-8 a majority of the registered voters of that municipality or county
29-9 voting at an election called and held for that purpose.
29-10 (b) The ballot for an election to increase the rate of the
29-11 tax shall be printed to permit voting for or against the
29-12 proposition: "The increase of the hotel occupancy tax for the
29-13 purpose of financing __________ (insert description of venue
29-14 project) to a maximum rate of ___________ percent (insert new
29-15 maximum rate not to exceed five percent)."
29-16 Sec. 334.256. NOTICE OF TAX. Each bill or other receipt for
29-17 a hotel charge subject to the tax imposed under this subchapter
29-18 must contain a statement in a conspicuous location stating:
29-19 "_____________ (insert name of taxing municipality or county)
29-20 requires that an additional tax of _____ percent (insert rate of
29-21 tax) be imposed on each hotel charge for the purpose of financing a
29-22 venue project."
29-23 Sec. 334.257. EFFECTIVE DATE AND ENDING DATE OF TAX. (a) A
29-24 tax imposed under this subchapter or a change in the tax rate takes
29-25 effect on the date prescribed by the ordinance or order imposing
29-26 the tax or changing the rate.
29-27 (b) A municipality or county may impose a tax under this
30-1 subchapter only if the municipality or county issues bonds or other
30-2 obligations under Section 334.043. The municipality or county may
30-3 impose the tax only while those bonds or other obligations are
30-4 outstanding and unpaid.
30-5 Sec. 334.258. DEPOSIT OF TAX REVENUE. Revenue from the tax
30-6 imposed under this subchapter shall be deposited in the venue
30-7 project fund of the municipality or county imposing the tax.
30-8 (Sections 334.259-334.300 reserved for expansion
30-9 SUBCHAPTER I. FACILITY USE TAX
30-10 Sec. 334.301. DEFINITION. In this subchapter, "major league
30-11 team" means a team that is a member of the National Football
30-12 League, National Basketball Association, or National Hockey League
30-13 or a major league baseball team.
30-14 Sec. 334.302. TAX AUTHORIZED. (a) A municipality by
30-15 ordinance or a county by order may impose a facility use tax on
30-16 each member of a major league team that plays a professional sports
30-17 game in an approved venue project in the municipality or county
30-18 for which the municipality or county has issued bonds to plan,
30-19 acquire, establish, develop, construct, or renovate the approved
30-20 venue project.
30-21 (b) The municipality or county may not impose the facility
30-22 use tax under this subchapter for a professional sports game at a
30-23 venue that is not an approved venue project or for which the
30-24 municipality or county has not issued bonds to plan, acquire,
30-25 establish, develop, construct, or renovate the approved venue
30-26 project.
30-27 (c) A municipality or county may impose a tax under this
31-1 subchapter only if:
31-2 (1) an approved venue project is or will be located in
31-3 the municipality or county; and
31-4 (2) the tax is approved at an election held under
31-5 Section 334.024.
31-6 Sec. 334.303. TAX RATE. (a) The tax authorized by this
31-7 subchapter is imposed at the tax rate on each member of the
31-8 professional sports team for each professional game the member
31-9 plays at the approved venue project.
31-10 (b) The amount of the tax may be imposed at any uniform
31-11 monetary amount not to exceed $5,000 a game.
31-12 (c) The ballot proposition at the election held to adopt the
31-13 tax must specify the maximum rate of the tax to be adopted.
31-14 (d) The municipality by ordinance or the county by order may
31-15 repeal or decrease the rate of the tax imposed under this
31-16 subchapter.
31-17 Sec. 334.304. RATE INCREASE. (a) A municipality or county
31-18 that has adopted a tax under this subchapter at the rate of less
31-19 than $5,000 a game may by ordinance or order increase the rate of
31-20 the tax to a maximum of $5,000 a game if the increase is approved
31-21 by a majority of the registered voters of that municipality or
31-22 county voting at an election called and held for that purpose.
31-23 (b) The ballot for an election to increase the rate of the
31-24 tax shall be printed to permit voting for or against the
31-25 proposition: "The increase of the facility use tax for the purpose
31-26 of financing _______ (insert description of venue project) to a
31-27 maximum rate of ________ a game (insert new maximum rate not to
32-1 exceed $5,000)."
32-2 Sec. 334.305. COLLECTION. (a) The municipality by
32-3 ordinance or the county by order may require the owner or lessee of
32-4 an approved venue project in the municipality or county to collect
32-5 the tax for the benefit of the municipality or county.
32-6 (b) The tax imposed by this subchapter is a debt owed to the
32-7 owner or lessee of the approved venue project by the team member
32-8 and recoverable at law.
32-9 (c) The tax imposed by this subchapter is not an occupation
32-10 tax imposed on the owner or lessee of the approved venue project
32-11 or on the professional sports team member.
32-12 Sec. 334.306. EFFECTIVE DATE AND ENDING DATE OF TAX. (a) A
32-13 tax imposed under this subchapter or a change in a tax rate takes
32-14 effect on the date prescribed by the ordinance or order imposing
32-15 the tax or changing the rate.
32-16 (b) A municipality or county may impose a tax under this
32-17 subchapter only if the municipality or county issues bonds or other
32-18 obligations under Section 334.043. The municipality or county may
32-19 impose the tax only while those bonds or other obligations are
32-20 outstanding and unpaid.
32-21 Sec. 334.307. COLLECTION OF TAX. (a) A person required to
32-22 collect a tax imposed under this subchapter shall report and send
32-23 the taxes to the municipality or county as provided by the
32-24 municipality or county imposing the tax.
32-25 (b) A municipality by ordinance or a county by order may
32-26 prescribe penalties, including interest charges, for failure to
32-27 keep records required by the municipality or county, to report when
33-1 required, or to pay the tax when due. The attorney acting for the
33-2 municipality or county may bring suit against a person who fails
33-3 to collect a tax under this subchapter and to pay it over to the
33-4 municipality or county as required.
33-5 (c) A municipality by ordinance or a county by order may
33-6 permit a person who is required to collect a tax under this
33-7 subchapter to retain a percentage of the amount collected and
33-8 required to be reported as reimbursement to the person for the
33-9 costs of collecting the tax. The municipality or county may
33-10 provide that the person may retain the amount only if the person
33-11 pays the tax and files reports as required by the municipality or
33-12 county.
33-13 Sec. 334.308. DEPOSIT OF TAX REVENUE. Revenue from the tax
33-14 imposed under this subchapter shall be deposited in the venue
33-15 project fund of the municipality or county imposing the tax.
33-16 CHAPTER 335. SPORTS AND COMMUNITY VENUE DISTRICTS
33-17 SUBCHAPTER A. GENERAL PROVISIONS
33-18 Sec. 335.001. DEFINITIONS. In this chapter:
33-19 (1) "Approved venue project" has the meaning assigned
33-20 by Section 334.001, except that the approval of the project must
33-21 occur under this chapter.
33-22 (2) "Board" means the board of directors of a venue
33-23 district.
33-24 (3) "District" means a venue district created under
33-25 this chapter.
33-26 (4) "Related infrastructure" has the meaning assigned
33-27 by Section 334.001.
34-1 (5) "Venue" has the meaning assigned by Section
34-2 334.001.
34-3 (6) "Venue project" has the meaning assigned by
34-4 Section 334.001, except that the actions described by that section
34-5 must occur under this chapter.
34-6 Sec. 335.002. APPLICATION TO VENUE CONSTRUCTED UNDER OTHER
34-7 LAW. A district may use this chapter for a venue project relating
34-8 to a venue and related infrastructure planned, acquired,
34-9 established, developed, constructed, or renovated under other law,
34-10 including Section 4B, Development Corporation Act of 1979 (Article
34-11 5190.6, Vernon's Texas Civil Statutes), or Subchapter E, Chapter
34-12 451, Transportation Code.
34-13 Sec. 335.003. OTHER USES OF VENUE PERMITTED. This chapter
34-14 does not prohibit the use of a venue for an event that is not
34-15 related to a purpose described by Section 334.001, such as a
34-16 community-related event.
34-17 Sec. 335.004. SPECIFIC PERFORMANCE. (a) The legislature
34-18 expressly finds and determines that:
34-19 (1) the presence of a professional sports team in an
34-20 approved venue project built or renovated under this chapter
34-21 provides a unique value to the district that built or renovated the
34-22 project and to each political subdivision that created the district
34-23 that cannot be adequately valued in money; and
34-24 (2) the district that built or renovated the approved
34-25 venue project and each political subdivision that created the
34-26 district would suffer irreparable injury if a professional sports
34-27 team breaches its obligation to play its home games in the approved
35-1 venue project as required by an agreement between the sports team
35-2 and the district.
35-3 (b) An agreement described by Subsection (a)(2) shall be
35-4 enforceable by specific performance in the courts of this state. A
35-5 waiver of this remedy is contrary to public policy and is
35-6 unenforceable and void.
35-7 (Sections 335.005-335.020 reserved for expansion
35-8 SUBCHAPTER B. VENUE DISTRICT
35-9 Sec. 335.021. CREATION. Two or more counties, two or more
35-10 municipalities, or a municipality and a county may create a venue
35-11 district under this chapter to plan, acquire, establish, develop,
35-12 construct, or renovate one or more venue projects in the district
35-13 subject to voter approval under Subchapter D.
35-14 Sec. 335.022. ORDER CREATING DISTRICT. Two or more
35-15 counties, two or more municipalities, or a municipality and a
35-16 county may create a district under this chapter by adopting
35-17 concurrent orders. A concurrent order must:
35-18 (1) contain identical provisions;
35-19 (2) define the boundaries of the district to be
35-20 coextensive with each creating political subdivision; and
35-21 (3) designate the number of directors, the manner of
35-22 appointment, and the manner in which the chair will be appointed in
35-23 accordance with Section 335.031.
35-24 Sec. 335.023. POLITICAL SUBDIVISION; OPEN MEETINGS. (a) A
35-25 district is a political subdivision of the creating political
35-26 subdivisions and of this state.
35-27 (b) A district is subject to Chapter 551, Government Code.
36-1 (Sections 335.024-335.030 reserved for expansion)
36-2 SUBCHAPTER C. BOARD OF DIRECTORS
36-3 Sec. 335.031. COMPOSITION AND APPOINTMENT OF BOARD. (a) A
36-4 district is governed by a board of at least four directors.
36-5 (b) The board is appointed by the mayors or county judges,
36-6 or both as appropriate, of the political subdivisions that create
36-7 the district in accordance with the concurrent order.
36-8 (c) Directors serve staggered two-year terms. A director
36-9 may be removed by the appointing mayor or county judge at any time
36-10 without cause. Successor directors are appointed in the same
36-11 manner as the original appointees.
36-12 (d) To qualify to serve as a director, a person must be a
36-13 resident of the appointing political subdivision. An employee,
36-14 officer, or member of the governing body of the appointing
36-15 political subdivision may serve as a director, but may not have a
36-16 personal interest in a contract executed by the district other than
36-17 as an employee, officer, or member of the governing body of the
36-18 political subdivision.
36-19 Sec. 335.032. COMPENSATION. A board member is not entitled
36-20 to compensation, but is entitled to reimbursement for actual and
36-21 necessary expenses.
36-22 Sec. 335.033. MEETINGS. The board shall conduct its
36-23 meetings in the district.
36-24 Sec. 335.034. OFFICERS. The presiding officer is designated
36-25 as provided by the concurrent order. The board shall designate
36-26 from the members of the board a secretary and other officers the
36-27 board considers necessary.
37-1 (Sections 335.035-335.050 reserved for expansion
37-2 SUBCHAPTER D. VENUE PROJECTS
37-3 Sec. 335.051. RESOLUTION AUTHORIZING PROJECT. (a) A
37-4 district by resolution may provide for the planning, acquisition,
37-5 establishment, development, construction, or renovation of a venue
37-6 project if:
37-7 (1) the comptroller determines under Section 335.052
37-8 or 335.053 that the implementation of the resolution will not have
37-9 a significant negative fiscal impact on state revenue; and
37-10 (2) the resolution is approved by a majority of the
37-11 qualified voters of each political subdivision that created the
37-12 district voting at separate elections called and held for that
37-13 purpose under Section 335.054.
37-14 (b) The resolution must designate each venue project and
37-15 each method of financing authorized by this chapter that the
37-16 district wants to use to finance a project. A resolution may
37-17 designate more than one method of financing.
37-18 Sec. 335.052. STATE FISCAL IMPACT ANALYSIS. (a) Before
37-19 calling an election on the resolution under Section 335.054, the
37-20 district shall send a copy of the resolution to the comptroller.
37-21 (b) Before the 15th day after the date the comptroller
37-22 receives the copy of the resolution, the comptroller shall:
37-23 (1) perform an analysis to determine if approval and
37-24 implementation of the resolution will have a significant negative
37-25 fiscal impact on state revenue; and
37-26 (2) provide to the district written notice of the
37-27 results of the analysis.
38-1 (c) If the comptroller determines that implementation will
38-2 have a significant negative fiscal impact on state revenue, the
38-3 written analysis required under Subsection (b)(2) must include
38-4 information on how to change the resolution so that implementation
38-5 will not have a significant negative fiscal impact on state
38-6 revenue.
38-7 (d) If the comptroller does not complete the analysis and
38-8 provide the notice before the 15th day after the date the
38-9 comptroller receives the copy of the resolution, the comptroller is
38-10 considered to have determined that approval and implementation of
38-11 the resolution will not have a significant negative fiscal impact
38-12 on state revenue.
38-13 Sec. 335.053. APPEAL OF COMPTROLLER DETERMINATION. (a) If
38-14 the comptroller determines under Section 335.052 that
38-15 implementation of the resolution will have a significant negative
38-16 fiscal impact on state revenue, the district may contest the
38-17 finding by filing an appeal with the comptroller not later than the
38-18 10th day after the date the district receives the written notice
38-19 under Section 335.052.
38-20 (b) Before the 11th day after the date the comptroller
38-21 receives the appeal under Subsection (a), the comptroller shall
38-22 perform a new analysis to determine if implementation of the
38-23 resolution will have a significant negative fiscal impact on state
38-24 revenue and provide to the district written notice of the results
38-25 of the analysis.
38-26 (c) If the comptroller again determines that implementation
38-27 will have a significant negative fiscal impact on state revenue,
39-1 the written analysis required under Subsection (b) must include
39-2 additional information on how to change the resolution so that
39-3 implementation will not have a significant negative fiscal impact
39-4 on state revenue.
39-5 (d) If the comptroller does not comply with Subsection (b)
39-6 before the 11th day after the date the comptroller receives the
39-7 appeal or request for information, the comptroller is considered to
39-8 have determined that approval and implementation of the resolution
39-9 will not have a significant negative fiscal impact on state
39-10 revenue.
39-11 Sec. 335.054. ELECTION. (a) If the comptroller determines
39-12 under Section 335.052 or 335.053 that implementation of the
39-13 resolution will not have a significant negative fiscal impact on
39-14 state revenue, the board may order a separate election in each
39-15 political subdivision that created the district on the question of
39-16 approving and implementing the resolution. The elections shall be
39-17 held on the same day.
39-18 (b) The order calling the elections must:
39-19 (1) allow the voters to vote separately on each venue
39-20 project;
39-21 (2) designate the venue project;
39-22 (3) designate each method of financing authorized by
39-23 this chapter that the district wants to use to finance the project
39-24 and the maximum rate of each method; and
39-25 (4) allow the voters to vote, in the same proposition
39-26 or in separate propositions, on each method of financing authorized
39-27 by this chapter that the district wants to use to finance the
40-1 project and the maximum rate of each method.
40-2 (c) The ballot at the elections held under this section must
40-3 be printed to permit voting for or against the proposition:
40-4 "Authorizing _________ (insert name of district) to __________
40-5 (insert description of venue project) and to impose a __________
40-6 tax (insert type of tax) at the rate of ________ (insert maximum
40-7 rate) for the purpose of financing the venue project."
40-8 (d) If more than one method of financing is to be voted on
40-9 in one proposition, the ballot must be printed to permit voting for
40-10 or against the proposition: "Authorizing _________ (insert name of
40-11 district) to __________ (insert description of venue project) and
40-12 to impose a __________ tax at the rate of ________ (insert each
40-13 type of tax and the maximum rate of each tax) for the purpose of
40-14 financing the venue project."
40-15 (e) If a majority of the votes cast at the election in each
40-16 creating political subdivision approves the proposition authorizing
40-17 the project, the district may implement the resolution. If a
40-18 majority of the votes cast in one or more of the creating political
40-19 subdivisions disapproves the proposition authorizing the project,
40-20 the district may not implement the resolution. If the project is
40-21 approved, but one or more financing methods contained in separate
40-22 propositions are disapproved, the district may use only the
40-23 approved financing methods.
40-24 (f) The Election Code governs an election held under this
40-25 chapter.
40-26 (Sections 335.055-335.070 reserved for expansion
41-1 SUBCHAPTER E. POWERS AND DUTIES
41-2 Sec. 335.071. GENERAL POWERS OF DISTRICT. (a) A district
41-3 may:
41-4 (1) perform any act necessary to the full exercise of
41-5 the district's powers;
41-6 (2) accept a grant or loan from a:
41-7 (A) department or agency of the United States;
41-8 (B) department, agency, or political subdivision
41-9 of this state; or
41-10 (C) public or private person;
41-11 (3) acquire, sell, lease, convey, or otherwise dispose
41-12 of property or an interest in property, including a right-of-way or
41-13 easement or an approved venue project, under terms and conditions
41-14 determined by the district;
41-15 (4) employ necessary personnel; and
41-16 (5) adopt rules to govern the operation of the
41-17 district and its employees and property.
41-18 (b) A district may contract with a public or private person,
41-19 including one or more political subdivisions that created the
41-20 district or a sports team, club, organization, or other entity, to:
41-21 (1) plan, acquire, establish, develop, construct, or
41-22 renovate an approved venue project; or
41-23 (2) perform any other act the district is authorized
41-24 to perform under this chapter.
41-25 (c) A district may contract with or enter into an interlocal
41-26 agreement with a school district, junior or community college
41-27 district, or an institution of higher education as defined by
42-1 Section 61.003, Education Code, for a purpose described by
42-2 Subsection (b). The contract or interlocal agreement may provide
42-3 for joint ownership and operation or joint use.
42-4 (d) The competitive bidding laws, including Chapter 271, do
42-5 not apply to the planning, acquisition, establishment, development,
42-6 construction, or renovation of an approved venue project.
42-7 (e) A district may impose any tax a county may impose under
42-8 Chapter 334, subject to approval of the voters of the district as
42-9 prescribed by this chapter and Chapter 334. The district shall
42-10 impose the tax in the same manner as a county.
42-11 (f) A district may not levy an ad valorem tax.
42-12 Sec. 335.072. VENUE PROJECT FUND. (a) A district in which
42-13 an approved venue project is located shall establish by resolution
42-14 a fund known as the venue project fund. The district shall
42-15 establish separate accounts within the fund for the various revenue
42-16 sources.
42-17 (b) The district shall deposit into the venue project fund:
42-18 (1) the proceeds from any tax imposed by the district;
42-19 (2) all revenue from the sale of bonds or other
42-20 obligations by the district;
42-21 (3) money received under Section 335.075 from a
42-22 political subdivision that created the district; and
42-23 (4) any other money required by law to be deposited in
42-24 the fund.
42-25 (c) The district may deposit into the venue project fund:
42-26 (1) money derived from innovative funding concepts
42-27 such as the sale or lease of luxury boxes or the sale of licenses
43-1 for personal seats; and
43-2 (2) any other revenue derived from the approved venue
43-3 project, including stadium rental payments and revenue from
43-4 concessions and parking.
43-5 (d) The district may use money in the venue project fund
43-6 only to:
43-7 (1) reimburse the district or a political subdivision
43-8 that created the district for or pay the costs of planning,
43-9 acquiring, establishing, developing, constructing, or renovating
43-10 one or more approved venue projects in the district;
43-11 (2) pay the principal of, interest on, and other costs
43-12 relating to bonds or other obligations issued by the district or
43-13 to refund bonds or other obligations; or
43-14 (3) pay the costs of operating or maintaining one or
43-15 more approved venue projects.
43-16 (e) Money deposited into the venue project fund, including
43-17 money deposited under Subsection (c), is the property of the
43-18 district depositing the money.
43-19 Sec. 335.073. BONDS AND OTHER OBLIGATIONS. (a) A district
43-20 in which an approved venue project is located may issue bonds,
43-21 including revenue bonds and refunding bonds, or other obligations
43-22 to pay the costs of the approved venue project. For a district
43-23 created by a county with a population of more than 2.2 million and
43-24 a municipality with a population of more than 1.2 million, the
43-25 power of the district to issue bonds or other obligations is
43-26 subject to the prior approval by the governing bodies of the county
43-27 and municipality.
44-1 (b) The bonds or other obligations and the proceedings
44-2 authorizing the bonds or other obligations shall be submitted to
44-3 the attorney general for review and approval as required by Article
44-4 3, Chapter 53, Acts of the 70th Legislature, 2nd Called Session,
44-5 1987 (Article 717k-8, Vernon's Texas Civil Statutes).
44-6 (c) The bonds or other obligations must be payable from and
44-7 secured by the revenues in the venue project fund.
44-8 (d) The bonds or other obligations may mature serially or
44-9 otherwise not more than 30 years from their date of issuance.
44-10 (e) The bonds or other obligations are not a debt of and do
44-11 not create a claim for payment against the revenue or property of
44-12 the district other than the revenue sources pledged and an approved
44-13 venue project for which the bonds are issued.
44-14 (f) A district may issue short term obligations and enter
44-15 into credit agreements under Chapter 656, Acts of the 68th
44-16 Legislature, Regular Session, 1983 (Article 717q, Vernon's Texas
44-17 Civil Statutes). For purposes of that Act, a district is a "public
44-18 utility" and an approved venue project is an "eligible project."
44-19 Sec. 335.074. PUBLIC PURPOSE OF VENUE PROJECT. (a) The
44-20 legislature finds for all constitutional and statutory purposes
44-21 that an approved venue project is owned, used, and held for public
44-22 purposes by the district.
44-23 (b) Section 25.07(a), Tax Code, does not apply to a
44-24 leasehold or other possessory interest granted by the district
44-25 while the district owns the venue project.
44-26 (c) The project is exempt from taxation under Section 11.11,
44-27 Tax Code, while the district owns the venue project.
45-1 (d) If approval and implementation of a resolution under
45-2 this chapter results in the removal from a school district's
45-3 property tax rolls of real property otherwise subject to ad valorem
45-4 taxation, the operator of the approved venue project located on
45-5 that real property shall pay to the school district on January 1 of
45-6 each year in which the project is in operation and in which the
45-7 real property is exempt from ad valorem taxation an amount equal to
45-8 the ad valorem taxes that would otherwise have been levied for the
45-9 preceding tax year on that real property by the school district,
45-10 without including the value of any improvements. This subsection
45-11 does not apply if the operator of the project is a political
45-12 subdivision of this state.
45-13 Sec. 335.075. DEDICATION OR GRANT OF CERTAIN REVENUE BY
45-14 CREATING MUNICIPALITY. (a) A municipality that created the
45-15 district may contribute or dedicate to the district municipal
45-16 sales and use tax revenue received by the municipality that is
45-17 generated, paid, or collected by any or all businesses operating in
45-18 an approved venue project.
45-19 (b) The municipality may contribute or dedicate money under
45-20 this section only if:
45-21 (1) the contribution or dedication is approved at an
45-22 election called and held for that purpose in the municipality; and
45-23 (2) the municipality determines that the approved
45-24 venue project from which the revenue was derived will contribute to
45-25 the economic, cultural, or recreational development or well-being
45-26 of the residents of the municipality.
45-27 (c) This section is cumulative of any provision in Chapter
46-1 321, Tax Code, authorizing a municipality to pledge sales and use
46-2 tax revenue for an approved project. An election held for the
46-3 purpose of pledging revenue under Chapter 321, Tax Code, satisfies
46-4 the election requirement prescribed by Subsection (b)(1).
46-5 SECTION 2. Section 4A, Development Corporation Act of 1979
46-6 (Article 5190.6, Vernon's Texas Civil Statutes), is amended by
46-7 adding Subsection (i-1) to read as follows:
46-8 (i-1) The corporation may not undertake a project to
46-9 acquire, construct, remodel, renovate, operate, or maintain a
46-10 sports venue or related infrastructure. In this subsection:
46-11 (1) "Related infrastructure" has the meaning assigned
46-12 by Section 334.001, Local Government Code.
46-13 (2) "Sports venue" means an arena, coliseum, stadium,
46-14 or other type of area or facility:
46-15 (A) that is primarily used or is planned for
46-16 primary use for one or more professional or amateur sports or
46-17 athletics events; and
46-18 (B) for which a fee for admission to the sports
46-19 or athletics events, other than occasional civic, charitable, or
46-20 promotional events, is charged or is planned to be charged.
46-21 SECTION 3. Section 4B, Development Corporation Act of 1979
46-22 (Article 5190.6, Vernon's Texas Civil Statutes), is amended by
46-23 amending Subsection (a)(2) and by adding Subsections (a-3) and
46-24 (a-4) to read as follows:
46-25 (2) "Project" means land, buildings, equipment,
46-26 facilities, and improvements included in the definition of that
46-27 term under Section 2 of this Act, including recycling facilities,
47-1 and land, buildings, equipment, facilities, and improvements found
47-2 by the board of directors to:
47-3 (A) be required or suitable for use for
47-4 [professional and amateur (including children's) sports, athletic,]
47-5 entertainment, tourist, convention, amateur (including children's)
47-6 sports or athletics, but only if the project would not qualify as a
47-7 sports venue, and public park purposes and events, including
47-8 [stadiums, ball parks,] auditoriums, amphitheaters, concert halls,
47-9 learning centers, parks and park facilities, open space
47-10 improvements, municipal buildings, museums, exhibition facilities,
47-11 and related store, restaurant, concession, and automobile parking
47-12 facilities, related area transportation facilities, and related
47-13 roads, streets, and water and sewer facilities, and other related
47-14 improvements that enhance any of those items; or
47-15 (B) promote or develop new or expanded business
47-16 enterprises, including a project to provide public safety
47-17 facilities, streets and roads, drainage and related improvements,
47-18 demolition of existing structures, general municipally owned
47-19 improvements, as well as any improvements or facilities that are
47-20 related to any of those projects and any other project that the
47-21 board in its discretion determines promotes or develops new or
47-22 expanded business enterprises.
47-23 (a-3) The corporation may not undertake a project to
47-24 acquire, construct, remodel, renovate, operate, or maintain a
47-25 sports venue or related infrastructure.
47-26 (a-4) In this section:
47-27 (1) "Related infrastructure" has the meaning assigned
48-1 by Section 334.001, Local Government Code.
48-2 (2) "Sports venue" means an arena, coliseum, stadium,
48-3 or other type of area or facility:
48-4 (A) that is primarily used or is planned for
48-5 primary use for one or more professional or amateur sports or
48-6 athletics events; and
48-7 (B) for which a fee for admission to the sports
48-8 or athletics events, other than occasional civic, charitable, or
48-9 promotional events, is charged or is planned to be charged.
48-10 SECTION 4. Subchapter F, Chapter 321, Tax Code, is amended
48-11 by adding Section 321.508 to read as follows:
48-12 Sec. 321.508. PLEDGE OF TAX REVENUE. (a) A municipality
48-13 may call and hold an election on the issue of authorizing the
48-14 municipality to pledge a percentage of the sales and use tax
48-15 revenue received under Section 321.101(a) or (b), or both, to the
48-16 payment of obligations issued to pay all or part of the costs of
48-17 one or more sports and community venue projects located in the
48-18 municipality.
48-19 (b) The ballot at the election under this section must be
48-20 printed to permit voting for or against the proposition:
48-21 "Authorizing the City of ______ (insert name of municipality) to
48-22 pledge not more than ____ percent (insert percentage not to exceed
48-23 25 percent) of the revenue received from the _________ (insert
48-24 municipal sales and use tax, additional municipal sales and use
48-25 tax, or both) previously adopted in the city to the payment of
48-26 obligations issued to pay all or part of the costs of _________
48-27 (insert description of each sports and community venue project)."
49-1 (c) If a majority of the voters vote in favor of the
49-2 proposition, the municipality may:
49-3 (1) issue bonds, notes, or other obligations that are
49-4 payable from the pledged revenues to pay for all or part of the
49-5 costs of the sports and community venue project or projects
49-6 described in the proposition; and
49-7 (2) set aside the portion of the revenue approved at
49-8 the election that the municipality actually receives and pledge
49-9 that revenue as security for the payment of the bonds, notes, or
49-10 other obligations.
49-11 (d) If the municipality pledges revenue under Subsection
49-12 (c), the pledge and security interest shall continue while the
49-13 bonds, notes, or obligations, including refunding obligations, are
49-14 outstanding and unpaid.
49-15 (e) The municipality may direct the comptroller to deposit
49-16 the pledged revenue to a trust or account as may be required to
49-17 obtain the financing and to protect the related security interest.
49-18 (f) Sections 321.506 and 321.507 do not apply to taxes
49-19 pledged under this section.
49-20 (g) In this section, "sports and community venue project"
49-21 has the meaning assigned by Section 334.001, Local Government Code.
49-22 SECTION 5. The changes in law made by this Act do not apply
49-23 to the use of tax revenue pledged to secure bonds issued before the
49-24 effective date of this Act. Tax revenue pledged to secure bonds
49-25 issued before the effective date of this Act is governed by the law
49-26 in effect on the date the bonds were issued, and that law is
49-27 continued in effect for that purpose.
50-1 SECTION 6. (a) This Act does not affect the authority of:
50-2 (1) a municipality that created an industrial
50-3 development corporation under Section 4A or 4B, Development
50-4 Corporation Act of 1979 (Article 5190.6, Vernon's Texas Civil
50-5 Statutes), before the effective date of this Act to continue to
50-6 collect any tax authorized for the benefit of the corporation
50-7 before that date; or
50-8 (2) an industrial development corporation described by
50-9 Subdivision (1) to continue a project or category of projects
50-10 authorized for the corporation before the effective date of this
50-11 Act that the corporation had begun before that date.
50-12 (b) A tax collected under Subsection (a)(1) of this section
50-13 or a project continued under Subsection (a)(2) of this section is
50-14 subject to the same restrictions applicable under Sections 4A and
50-15 4B, Development Corporation Act of 1979 (Article 5190.6, Vernon's
50-16 Texas Civil Statutes), as those sections existed immediately before
50-17 the effective date of this Act, and that law is continued in effect
50-18 for that purpose.
50-19 SECTION 7. (a) Notwithstanding any other provision of
50-20 Chapter 334 or 335, Local Government Code, as added by this Act, an
50-21 election to approve a sports and community venue project, to
50-22 approve a method of financing for the project, other than the
50-23 imposition of a sales and use tax, or to create a sports and
50-24 community venue district in a specific county or municipality is
50-25 not necessary if, at an election held before the effective date of
50-26 this Act, the voters of that county, or of the county in which the
50-27 municipality or district is primarily located, authorized the
51-1 establishment and operation of new or renovated stadiums, arenas,
51-2 or other facilities for professional sports teams. This section:
51-3 (1) negates the necessity of an election only for the
51-4 type of venue approved at the previous election; and
51-5 (2) does not negate the necessity of an election for
51-6 approval of the imposition of a sales and use tax to finance a
51-7 venue.
51-8 (b) Effective October 1, 1997, there is imposed within the
51-9 boundaries of a sports and community venue district described by
51-10 Subsection (a) of this section:
51-11 (1) a short-term motor vehicle rental tax in
51-12 accordance with Subchapter E, Chapter 334, Local Government Code,
51-13 as added by this Act, at the rate prescribed by order of the
51-14 district but not to exceed the maximum rate prescribed by Section
51-15 334.103(a), Local Government Code, as added by this Act; and
51-16 (2) a hotel occupancy tax in accordance with
51-17 Subchapter H, Chapter 334, Local Government Code, as added by this
51-18 Act, at the rate prescribed by order of the district but not to
51-19 exceed the maximum rate prescribed by Section 334.254(a), Local
51-20 Government Code, as added by this Act.
51-21 SECTION 8. Notwithstanding any other provision of Chapter
51-22 334 or 335, Local Government Code, as added by this Act, a
51-23 municipality, county, or venue district is not required to obtain
51-24 from the comptroller a determination of state fiscal impact if, at
51-25 an election held before the effective date of this Act, the voters
51-26 of that county, or of the county in which the municipality or
51-27 district is primarily located, authorized the establishment and
52-1 operation of new or renovated stadiums, arenas, or other facilities
52-2 for professional sports teams. This section negates the necessity
52-3 of a comptroller determination only for the type of venue project
52-4 approved at the previous election.
52-5 SECTION 9. All acts or proceedings authorized or undertaken
52-6 by a sports and community venue district or by a county or
52-7 municipality that created the district that were undertaken before
52-8 the effective date of this Act, including acts or proceedings to
52-9 create the district, are validated and confirmed in all respects,
52-10 provided that the validation and confirmation do not apply to an
52-11 act or proceeding that is subject to litigation that is pending on
52-12 the effective date of this Act.
52-13 SECTION 10. If any provision of this Act or its application
52-14 to any person or circumstance is held invalid, the invalidity does
52-15 not affect other provisions or applications of this Act that can be
52-16 given effect without the invalid provision or application, and to
52-17 this end the provisions of this Act are severable.
52-18 SECTION 11. The importance of this legislation and the
52-19 crowded condition of the calendars in both houses create an
52-20 emergency and an imperative public necessity that the
52-21 constitutional rule requiring bills to be read on three several
52-22 days in each house be suspended, and this rule is hereby suspended,
52-23 and that this Act take effect and be in force from and after its
52-24 passage, and it is so enacted.