By Hinojosa H.B. No. 2289
75R6379 CBH-D
A BILL TO BE ENTITLED
1-1 AN ACT
1-2 relating to the financing of sports and special events venues and
1-3 related infrastructure; authorizing the imposition of certain local
1-4 taxes and the issue 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 Chapter 334 to read as follows:
1-8 CHAPTER 334. SPORTS AND SPECIAL EVENTS VENUE DISTRICTS
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 special events venue project that has been approved under this
1-13 chapter by the voters of a venue district.
1-14 (2) "Board" means the board of directors of a venue
1-15 district.
1-16 (3) "District" means a venue district created under
1-17 this chapter.
1-18 (4) "Governing body" means the governing body of a
1-19 municipality or the commissioners court of a county.
1-20 (5) "Related infrastructure" means any store,
1-21 restaurant, concession, automobile parking facility, area
1-22 transportation facility, road, street, water, or sewer facility, or
1-23 other on-site or off-site improvement that relates to and enhances
1-24 the use, value, or appeal of a venue and any other expenditure
2-1 reasonably necessary to construct, improve, renovate, or expand a
2-2 venue.
2-3 (6) "Venue" means an arena, coliseum, stadium, special
2-4 events center, or other type of area or facility:
2-5 (A) that is primarily used or is planned for
2-6 primary use for one or more special events or one or more
2-7 professional or amateur sports or athletics events; and
2-8 (B) for which a fee for admission to the special
2-9 events or sports or athletics events, other than occasional civic,
2-10 charitable, or promotional events, is charged or is planned to be
2-11 charged.
2-12 (7) "Venue project" means a venue and related
2-13 infrastructure that is planned, acquired, established, developed,
2-14 constructed, or renovated under this chapter.
2-15 Sec. 334.002. OTHER USES OF VENUE PERMITTED. This chapter
2-16 does not prohibit the use of a venue for an event that is not
2-17 related to a special event or to sports or athletics, such as a
2-18 community-related event.
2-19 (Sections 334.003-334.020 reserved for expansion
2-20 SUBCHAPTER B. VENUE DISTRICT
2-21 Sec. 334.021. CREATION. Two or more counties, two or more
2-22 municipalities, or a combination of one or more counties and one or
2-23 more municipalities may create a venue district under this chapter
2-24 to plan, acquire, establish, develop, construct, or renovate one or
2-25 more venue projects in the district subject to voter approval under
2-26 Subchapter D.
2-27 Sec. 334.022. ORDER CREATING DISTRICT. Two or more
3-1 counties, two or more municipalities, or a combination of one or
3-2 more counties and one or more municipalities may create a district
3-3 under this chapter by adopting concurrent orders. A concurrent
3-4 order must:
3-5 (1) contain identical provisions;
3-6 (2) define the boundaries of the district to be
3-7 coextensive with each creating political subdivision; and
3-8 (3) designate the number of directors and the manner
3-9 of appointment in accordance with Section 334.031.
3-10 Sec. 334.023. POLITICAL SUBDIVISION; OPEN MEETINGS. (a) A
3-11 district is a political subdivision of the creating political
3-12 subdivisions and of this state.
3-13 (b) A district is subject to Chapter 551, Government Code.
3-14 (Sections 334.024-334.030 reserved for expansion)
3-15 SUBCHAPTER C. BOARD OF DIRECTORS
3-16 Sec. 334.031. COMPOSITION AND APPOINTMENT OF BOARD. (a) A
3-17 district is governed by a board of at least four directors.
3-18 (b) Except as provided by Subsection (c), the board is
3-19 appointed by the governing body of the political subdivisions that
3-20 create the district, and each political subdivision is entitled to
3-21 an equal number of directors.
3-22 (c) If a public institution of higher education participates
3-23 in an approved venue project as provided by Section 334.071, the
3-24 institution may appoint one member of the board.
3-25 (d) Directors serve staggered two-year terms. A director
3-26 may be removed by the appointing entity at any time without cause.
3-27 Successor directors are appointed in the same manner as the
4-1 original appointees.
4-2 (e) To qualify to serve as a director, a person must be a
4-3 resident of the district. An employee, officer, or member of the
4-4 governing body of the appointing entity may serve as a director,
4-5 but may not have a personal interest in a contract executed by the
4-6 district other than as an employee, officer, or member of the
4-7 appointing entity.
4-8 Sec. 334.032. COMPENSATION. A board member is not entitled
4-9 to compensation, but is entitled to reimbursement for actual and
4-10 necessary expenses.
4-11 Sec. 334.033. MEETINGS. The board shall conduct its
4-12 meetings in the district.
4-13 Sec. 334.034. OFFICERS. The board shall designate from the
4-14 members of the board a chair, secretary, and other officers the
4-15 board considers necessary.
4-16 (Sections 334.035-334.050 reserved for expansion
4-17 SUBCHAPTER D. VENUE PROJECTS
4-18 Sec. 334.051. RESOLUTION AUTHORIZING PROJECT. (a) A
4-19 district by resolution may provide for the planning, acquisition,
4-20 establishment, development, construction, or renovation of a venue
4-21 project if:
4-22 (1) the comptroller determines under Section 334.052
4-23 or 334.053 that the implementation of the resolution will not have
4-24 a negative fiscal impact on state revenue; and
4-25 (2) the resolution is approved by a majority of the
4-26 qualified voters of each political subdivision that created the
4-27 district voting at separate elections called and held for that
5-1 purpose under Section 334.054.
5-2 (b) The resolution must designate the venue project and each
5-3 method of financing authorized by this chapter that the district
5-4 wants to use to finance the project. A resolution may designate
5-5 more than one method of financing.
5-6 Sec. 334.052. STATE FISCAL IMPACT ANALYSIS. (a) Before
5-7 calling an election on the resolution under Section 334.054, the
5-8 district shall send a copy of the resolution to the comptroller.
5-9 (b) Before the 15th day after the date the comptroller
5-10 receives the copy of the resolution, the comptroller shall:
5-11 (1) perform an analysis to determine if approval and
5-12 implementation of the resolution will have a negative fiscal
5-13 impact on state revenue; and
5-14 (2) provide to the district written notice of the
5-15 results of the analysis.
5-16 (c) If the comptroller does not complete the analysis and
5-17 provide the notice before the 15th day after the date the
5-18 comptroller receives the copy of the resolution, the comptroller is
5-19 considered to have determined that approval and implementation of
5-20 the resolution will not have a negative fiscal impact on state
5-21 revenue.
5-22 Sec. 334.053. APPEAL OF COMPTROLLER DETERMINATION. (a) If
5-23 the comptroller determines under Section 334.052 that
5-24 implementation of the resolution will have a negative fiscal impact
5-25 on state revenue, the district may:
5-26 (1) contest the finding by filing an appeal with the
5-27 comptroller not later than the 10th day after the date the district
6-1 receives the written notice under Section 334.052; or
6-2 (2) ask the comptroller to provide information on how
6-3 to change the resolution so that implementation will not have a
6-4 negative fiscal impact on state revenue.
6-5 (b) Before the 11th day after the date the comptroller
6-6 receives the appeal or request for information under Subsection
6-7 (a), the comptroller shall, as appropriate:
6-8 (1) perform a new analysis to determine if
6-9 implementation of the resolution will have a negative fiscal impact
6-10 on state revenue and provide to the district written notice of the
6-11 results of the analysis; or
6-12 (2) provide to the district written information on how
6-13 to change the resolution so that implementation will not have a
6-14 negative fiscal impact on state revenue.
6-15 (c) If the comptroller determines that implementation will
6-16 have a negative impact on state revenue, the written analysis
6-17 required under Subsection (b)(1) must include information on how to
6-18 change the resolution so that implementation will not have a
6-19 negative fiscal impact on state revenue.
6-20 (d) If the comptroller does not comply with Subsection (b)
6-21 before the 11th day after the date the comptroller receives the
6-22 appeal or request for information, the comptroller is considered to
6-23 have determined that approval and implementation of the resolution
6-24 will not have a negative fiscal impact on state revenue.
6-25 Sec. 334.054. ELECTION. (a) If the comptroller determines
6-26 under Section 334.052 or 334.053 that implementation of the
6-27 resolution will not have a negative impact on state revenue, the
7-1 board may order a separate election in each political subdivision
7-2 that created the district on the question of approving and
7-3 implementing the resolution. The elections shall be held on the
7-4 same day.
7-5 (b) The order calling the elections must:
7-6 (1) allow the voters to vote separately on each venue
7-7 project;
7-8 (2) designate the venue project;
7-9 (3) designate each method of financing authorized by
7-10 this chapter that the district wants to use to finance the project
7-11 and the maximum rate of each method; and
7-12 (4) allow the voters to vote, in the same proposition
7-13 or in separate propositions, on each method of financing authorized
7-14 by this chapter that the district wants to use to finance the
7-15 project and the maximum rate of each method.
7-16 (c) The ballot at the elections held under this section must
7-17 be printed to permit voting for or against the proposition:
7-18 "Authorizing _________ (insert name of district) to __________
7-19 (insert description of venue project) and to impose a __________
7-20 tax (insert type of tax) at the rate of ________ (insert maximum
7-21 rate) for the purpose of financing the venue project."
7-22 (d) If more than one method of financing is to be voted on
7-23 in one proposition, the ballot must be printed to permit voting for
7-24 or against the proposition: "Authorizing _________ (insert name of
7-25 district) to __________ (insert description of venue project) and
7-26 to impose a __________ tax at the rate of ________ (insert each
7-27 type of tax and the maximum rate of each tax) for the purpose of
8-1 financing the venue project."
8-2 (e) If a majority of the votes cast at the election in each
8-3 creating political subdivision approves the proposition authorizing
8-4 the project, the district may implement the resolution. If a
8-5 majority of the votes cast in one or more of the creating political
8-6 subdivisions disapproves the proposition authorizing the project,
8-7 the district may not implement the resolution. If the project is
8-8 approved, but one or more financing methods contained in separate
8-9 propositions are disapproved, the district may use only the
8-10 approved financing methods.
8-11 (f) The Election Code governs an election held under this
8-12 chapter, except that the uniform election date provisions of
8-13 Section 41.001(a), Election Code, do not apply to an election
8-14 ordered under this section.
8-15 (Sections 334.055-334.070 reserved for expansion
8-16 SUBCHAPTER E. POWERS AND DUTIES
8-17 Sec. 334.071. GENERAL POWERS OF DISTRICT. (a) A district
8-18 may:
8-19 (1) perform any act necessary to the full exercise of
8-20 the district's powers;
8-21 (2) accept a grant or loan from a:
8-22 (A) department or agency of the United States;
8-23 (B) department, agency, or political subdivision
8-24 of this state;
8-25 (C) public institution of higher education; or
8-26 (D) public or private person;
8-27 (3) acquire, sell, lease, convey, or otherwise dispose
9-1 of property or an interest in property, including an approved venue
9-2 project, under terms and conditions determined by the district;
9-3 (4) enter into a joint venture with an institution of
9-4 higher education to build an approved venue project on the campus
9-5 of the institution;
9-6 (5) authorize an institution of higher education to
9-7 place classrooms or other facilities in an approved venue project
9-8 described by Subdivision (4);
9-9 (6) employ necessary personnel; and
9-10 (7) adopt rules to govern the operation of the
9-11 district and its employees and property.
9-12 (b) A district may contract with a public or private person,
9-13 including an institution of higher education or a sports team,
9-14 club, organization, or other entity, to:
9-15 (1) plan, acquire, establish, develop, construct, or
9-16 renovate an approved venue project; or
9-17 (2) perform any other act the district is authorized
9-18 to perform under this chapter.
9-19 (c) If the district contracts with a sports team or club for
9-20 the construction, renovation, or operation of an approved venue
9-21 project, the district is not a party to a subsequent contract
9-22 between the team or club and another person relating to the
9-23 project. The competitive bidding laws, including Chapter 271,
9-24 Local Government Code, do not apply to a contract between a team or
9-25 club and another person under this subsection.
9-26 (d) A district may not levy an ad valorem tax.
9-27 Sec. 334.072. VENUE PROJECT FUND. (a) A district shall
10-1 establish by resolution a fund known as the venue project fund.
10-2 The district may establish separate accounts within the fund for
10-3 the various revenue sources.
10-4 (b) The district shall deposit into the venue project fund:
10-5 (1) the proceeds from any tax imposed by the district;
10-6 (2) all revenue from the sale of bonds or other
10-7 obligations by the district; and
10-8 (3) any other money required by law to be deposited in
10-9 the fund.
10-10 (c) The district may deposit into the venue project fund:
10-11 (1) money derived from innovative funding concepts
10-12 such as the sale or lease of luxury boxes or the sale of licenses
10-13 for personal seats; and
10-14 (2) any other revenue derived from the approved venue
10-15 project, including stadium rental payments and revenue from
10-16 concessions and parking.
10-17 (d) The district may use money in the venue project fund
10-18 only to:
10-19 (1) pay the costs of planning, acquiring,
10-20 establishing, developing, constructing, or renovating one or more
10-21 approved venue projects in the district;
10-22 (2) pay the principal of, interest on, and other costs
10-23 relating to bonds or other obligations issued by the district or
10-24 to refund bonds or other obligations; or
10-25 (3) pay the costs of operating or maintaining one or
10-26 more approved venue projects during the planning, acquisition,
10-27 establishment, development, construction, or renovation or while
11-1 bonds or other obligations for the planning, acquisition,
11-2 establishment, development, construction, or renovation are
11-3 outstanding.
11-4 (e) Money deposited into the venue project fund, including
11-5 money deposited under Subsection (c), is the property of the
11-6 district depositing the money.
11-7 Sec. 334.073. BONDS AND OTHER OBLIGATIONS. (a) A district
11-8 in which an approved venue project is located may issue bonds,
11-9 including revenue bonds and refunding bonds, or other obligations
11-10 to pay the costs of the approved venue project.
11-11 (b) The bonds or other obligations and the proceedings
11-12 authorizing the bonds or other obligations shall be submitted to
11-13 the attorney general for review and approval as required by Article
11-14 3, Chapter 53, Acts of the 70th Legislature, 2nd Called Session,
11-15 1987 (Article 717k-8, Vernon's Texas Civil Statutes).
11-16 (c) The bonds or other obligations must be payable from and
11-17 secured by the revenues in the venue project fund.
11-18 (d) The bonds or other obligations may mature serially or
11-19 otherwise not more than 30 years from their date of issuance.
11-20 (e) The bonds or other obligations are not a debt of and do
11-21 not create a claim for payment against the revenue or property of
11-22 the district other than an approved venue project for which the
11-23 bonds are issued.
11-24 Sec. 334.074. PUBLIC PURPOSE OF PROJECT. (a) The
11-25 legislature finds for all constitutional and statutory purposes
11-26 that an approved venue project is owned, used, and held for public
11-27 purposes by the district.
12-1 (b) Section 25.07(a), Tax Code, does not apply to a
12-2 leasehold or other possessory interest granted by the district
12-3 while the district owns the project.
12-4 (c) The project is exempt from taxation under Section 11.11,
12-5 Tax Code, to the extent that the district owns the project.
12-6 (Sections 334.075-334.100 reserved for expansion
12-7 SUBCHAPTER F. SALES AND USE TAX
12-8 Sec. 334.101. SALES AND USE TAX. (a) A district by order
12-9 may impose a sales and use tax under this subchapter.
12-10 (b) A district by order may repeal or decrease the rate of a
12-11 tax imposed under this subchapter.
12-12 (c) A district may impose a tax under this subchapter only
12-13 if:
12-14 (1) an approved venue project is or is planned to be
12-15 located in the district; and
12-16 (2) the tax is approved at an election held under
12-17 Section 334.054.
12-18 Sec. 334.102. TAX CODE APPLICABLE. (a) Chapter 323, Tax
12-19 Code, governs the imposition, computation, administration,
12-20 collection, and remittance of the tax authorized under this
12-21 subchapter except as inconsistent with this subchapter.
12-22 (b) Sections 323.101(b) and (d), Tax Code, do not apply to
12-23 the tax authorized by this subchapter.
12-24 Sec. 334.103. TAX RATE. (a) The rate of a tax adopted
12-25 under this subchapter must be one-eighth, one-fourth,
12-26 three-eighths, or one-half of one percent.
12-27 (b) The ballot proposition at the election held to adopt the
13-1 tax must specify the rate of the tax to be adopted.
13-2 Sec. 334.104. RATE INCREASE. (a) A district that has
13-3 adopted a sales and use tax under this subchapter at a rate of less
13-4 than one-half of one percent may by order increase the rate of the
13-5 tax if the increase is approved by a majority of the registered
13-6 voters of the district voting at an election called and held for
13-7 that purpose.
13-8 (b) The tax may be increased under Subsection (a) in one or
13-9 more increments of one-eighth of one percent to a maximum of
13-10 one-half of one percent.
13-11 (c) The ballot for an election to increase the tax shall be
13-12 printed to permit voting for or against the proposition: "The
13-13 adoption of a sales and use tax for the purpose of financing
13-14 _______ (insert description of venue project) at the rate of
13-15 _______ of one percent (insert one-fourth, three-eighths, or
13-16 one-half, as appropriate)."
13-17 Sec. 334.105. IMPOSITION OF TAX. (a) If the district
13-18 adopts the tax, a tax is imposed on the receipts from the sale at
13-19 retail of taxable items in the district at the rate approved at the
13-20 election.
13-21 (b) There is also imposed an excise tax on the use, storage,
13-22 or other consumption in the district of tangible personal property
13-23 purchased, leased, or rented from a retailer during the period that
13-24 the tax is effective in the district. The rate of the excise tax
13-25 is the same as the rate of the sales tax portion of the tax and is
13-26 applied to the sale price of the tangible personal property.
13-27 Sec. 334.106. EFFECTIVE DATE OF TAX. The adoption of the
14-1 tax or the change of the tax rate takes effect on the first day of
14-2 the first calendar quarter occurring after the expiration of the
14-3 first complete quarter occurring after the date on which the
14-4 comptroller receives a notice of the results of the election
14-5 adopting or increasing the tax or of the order decreasing the tax.
14-6 Sec. 334.107. DEPOSIT OF TAX REVENUES. Revenue from the tax
14-7 imposed under this subchapter shall be deposited in the venue
14-8 project fund of the district imposing the tax.
14-9 Sec. 334.108. ABOLITION OF TAX. (a) A sales and use tax
14-10 imposed under this subchapter may not be collected after the last
14-11 day of the first calendar quarter occurring after notification to
14-12 the comptroller by the district that the district has abolished the
14-13 tax or that all bonds or other obligations of the district that are
14-14 payable in whole or in part from money in the venue project fund,
14-15 including any refunding bonds or other obligations, have been paid
14-16 in full or the full amount of money, exclusive of guaranteed
14-17 interest, necessary to pay in full the bonds and other obligations
14-18 has been set aside in a trust account dedicated to the payment of
14-19 the bonds and other obligations.
14-20 (b) The district shall notify the comptroller of the
14-21 expiration of the tax not later than the 60th day before the
14-22 expiration date.
14-23 (Sections 334.109-334.150 reserved for expansion
14-24 SUBCHAPTER G. SHORT-TERM MOTOR VEHICLE RENTAL TAX
14-25 Sec. 334.151. DEFINITIONS. (a) In this subchapter:
14-26 (1) "Motor vehicle" means a self-propelled vehicle
14-27 designed principally to transport persons or property on a public
15-1 roadway and includes a passenger car, van, station wagon, sports
15-2 utility vehicle, and truck. The term does not include a:
15-3 (A) trailer, semitrailer, house trailer, truck
15-4 having a manufacturer's rating of more than one-half ton, or
15-5 road-building machine;
15-6 (B) device moved only by human power;
15-7 (C) device used exclusively on stationary rails
15-8 or tracks;
15-9 (D) farm machine; or
15-10 (E) mobile office.
15-11 (2) "Rental" means an agreement by the owner of a
15-12 motor vehicle to authorize for not longer than 30 days the
15-13 exclusive use of that vehicle to another for consideration.
15-14 (3) "Place of business of the owner" means an
15-15 established outlet, office, or location operated by the owner of a
15-16 motor vehicle or the owner's agent or employee for the purpose of
15-17 renting motor vehicles and includes any location at which three or
15-18 more rentals are made during a year.
15-19 (b) Except as provided by Subsection (a), words used in this
15-20 subchapter and defined by Chapter 152, Tax Code, have the meanings
15-21 assigned by Chapter 152, Tax Code.
15-22 Sec. 334.152. TAX AUTHORIZED. (a) A district by order may
15-23 impose a tax on the rental in the district of a motor vehicle.
15-24 (b) A district by order may repeal or decrease the rate of a
15-25 tax imposed under Subsection (a).
15-26 (c) A district may impose a tax under this subchapter only
15-27 if:
16-1 (1) an approved venue project is or is planned to be
16-2 located in the district; and
16-3 (2) the tax is approved at an election held under
16-4 Section 334.054.
16-5 Sec. 334.153. SHORT-TERM RENTAL TAX. (a) The tax
16-6 authorized by this subchapter is imposed at the tax rate on each
16-7 day or part of a day of a person's rental in the district of a
16-8 motor vehicle.
16-9 (b) The amount of the tax may be imposed at any uniform
16-10 monetary amount not to exceed $2. The tax may not be imposed at a
16-11 percentage rate.
16-12 (c) The ballot proposition at the election held to adopt the
16-13 tax must specify the maximum rate of the tax to be adopted.
16-14 Sec. 334.154. RATE INCREASE. (a) A district that has
16-15 adopted a tax under this subchapter at a rate of less than $2 may
16-16 by order increase the rate of the tax to a maximum of $2 if the
16-17 increase is approved by a majority of the registered voters of that
16-18 district voting at an election called and held for that purpose.
16-19 (b) The ballot for an election to increase the rate of the
16-20 tax shall be printed to permit voting for or against the
16-21 proposition: "The increase of the motor vehicle rental tax for the
16-22 purpose of financing _____ (insert description of venue project) to
16-23 a maximum rate of _______ a day (insert new maximum rate not to
16-24 exceed $2)."
16-25 Sec. 334.155. COMPUTATION OF TAX. (a) The owner of a motor
16-26 vehicle subject to the tax imposed under this subchapter shall
16-27 collect the tax for the benefit of the district.
17-1 (b) The owner shall add the short-term motor vehicle rental
17-2 tax imposed by the district under this subchapter, if applicable,
17-3 and the gross rental receipts tax imposed by Chapter 152, Tax Code,
17-4 to the rental charge, and the sum of the taxes is a part of the
17-5 rental charge, a debt owed to the motor vehicle owner by the person
17-6 renting the vehicle, and recoverable at law in the same manner as
17-7 the rental charge.
17-8 Sec. 334.156. CONSUMMATION OF RENTAL. A rental of a motor
17-9 vehicle occurs in the district in which transfer of possession of
17-10 the motor vehicle occurs.
17-11 Sec. 334.157. SHORT-TERM TAX INAPPLICABLE WHEN NO STATE TAX.
17-12 The tax authorized by this subchapter does not apply to the rental
17-13 of a motor vehicle unless the tax imposed by Chapter 152, Tax Code,
17-14 also applies to the rental.
17-15 Sec. 334.158. EXEMPTIONS APPLICABLE. (a) The exemptions
17-16 provided by Subchapter E, Chapter 152, Tax Code, apply to the tax
17-17 authorized by this subchapter.
17-18 (b) The tax authorized by this chapter does not apply to a
17-19 vehicle owned by an automobile service or repair shop and that is
17-20 used by a customer of the shop during a period when the customer's
17-21 vehicle is in the possession of the shop owner for repair or
17-22 service if no separate charge is made for the use of the loaned
17-23 vehicle.
17-24 Sec. 334.159. NOTICE OF TAX. Each bill or other receipt for
17-25 a rental subject to the tax imposed under this subchapter must
17-26 contain a statement in a conspicuous location stating: "_______
17-27 (insert name of taxing district) requires that an additional tax of
18-1 $____ (insert rate of tax) a day be imposed on each motor vehicle
18-2 rental for the purpose of financing a venue project."
18-3 Sec. 334.160. RECORDS. (a) The owner of a motor vehicle
18-4 used for rental purposes shall keep for four years records and
18-5 supporting documents containing information on the amount of the
18-6 tax imposed under this subchapter and paid to the district on each
18-7 motor vehicle used for rental purposes by the owner.
18-8 (b) Mileage records are not required.
18-9 Sec. 334.161. FAILURE TO KEEP RECORDS. (a) An owner of a
18-10 motor vehicle commits an offense if the owner fails to make and
18-11 retain complete records for the four-year period required by
18-12 Section 334.160.
18-13 (b) An offense under this section is a misdemeanor
18-14 punishable by a fine of not less than $25 or more than $500.
18-15 Sec. 334.162. EFFECTIVE DATE AND ENDING DATE OF TAX. (a) A
18-16 tax imposed under this subchapter or a change in the tax rate takes
18-17 effect on the date prescribed by the order imposing the tax or
18-18 changing the rate.
18-19 (b) A district may impose a tax under this subchapter only
18-20 if the district issues bonds or other obligations under Section
18-21 334.073. The district may impose the tax only while those bonds or
18-22 other obligations are outstanding and unpaid.
18-23 Sec. 334.163. TAX COLLECTION; PENALTY. (a) The owner of a
18-24 motor vehicle required to collect the tax imposed under this
18-25 subchapter shall report and send the taxes collected to the
18-26 district as provided by the order imposing the tax.
18-27 (b) A district by order may prescribe penalties, including
19-1 interest charges, for failure to keep records required by the
19-2 district, to report when required, or to pay the tax when due.
19-3 (c) The attorney acting for the district may bring suit
19-4 against a person who fails to collect a tax under this subchapter
19-5 and to pay it over to the district as required.
19-6 Sec. 334.164. COLLECTION PROCEDURES ON PURCHASE OF MOTOR
19-7 VEHICLE RENTAL BUSINESS. (a) If the owner of a motor vehicle
19-8 rental business that makes rentals subject to the tax imposed by
19-9 this subchapter sells the business, the successor to the seller or
19-10 the seller's assignee shall withhold an amount of the purchase
19-11 price sufficient to pay the amount of tax due until the seller
19-12 provides a receipt by a person designated by the district to
19-13 provide the receipt showing that the amount has been paid or a
19-14 certificate showing that no tax is due.
19-15 (b) The purchaser of a motor vehicle rental business who
19-16 fails to withhold an amount of the purchase price as required by
19-17 this section is liable for the amount required to be withheld to
19-18 the extent of the value of the purchase price.
19-19 (c) The purchaser of a motor vehicle rental business may
19-20 request that the person designated by the district to provide a
19-21 receipt under Subsection (a) issue a certificate stating that no
19-22 tax is due or issue a statement of the amount required to be paid
19-23 before a certificate may be issued. The person designated by the
19-24 district shall issue the certificate or statement not later than
19-25 the 60th day after the date the person receives the request.
19-26 (d) If the person designated by the district to provide a
19-27 receipt under Subsection (a) fails to issue the certificate or
20-1 statement within the period provided by Subsection (c), the
20-2 purchaser is released from the obligation to withhold the purchase
20-3 price or pay the amount due.
20-4 Sec. 334.165. REIMBURSEMENT FOR TAX COLLECTION EXPENSES.
20-5 (a) A district by order may permit a person who is required to
20-6 collect a tax under this subchapter to retain a percentage of the
20-7 amount collected and required to be reported as reimbursement to
20-8 the person for the costs of collecting the tax.
20-9 (b) A district may provide that the person may retain the
20-10 amount authorized by Subsection (a) only if the person pays the tax
20-11 and files reports as required by the district.
20-12 Sec. 334.166. DEPOSIT OF TAX REVENUE. Revenue from the tax
20-13 imposed under this subchapter shall be deposited in the venue
20-14 project fund of the district imposing the tax.
20-15 (Sections 334.167-334.200 reserved for expansion
20-16 SUBCHAPTER H. ADMISSIONS TAX
20-17 Sec. 334.201. TAX AUTHORIZED. (a) A district by order may
20-18 impose a tax on each person admitted to an event at an approved
20-19 venue project in the district for which the district has issued
20-20 bonds to plan, acquire, establish, develop, construct, or renovate
20-21 the approved venue project.
20-22 (b) The district may not impose the tax under this
20-23 subchapter for admission to an event at a venue that is not an
20-24 approved venue project or for which the district has not issued
20-25 bonds to plan, acquire, establish, develop, construct, or renovate
20-26 the approved venue project.
20-27 (c) A district may impose a tax under this subchapter only
21-1 if:
21-2 (1) an approved venue project is or will be located in
21-3 the district; and
21-4 (2) the tax is approved at an election held under
21-5 Section 334.054.
21-6 Sec. 334.202. TAX RATE. (a) The tax authorized by this
21-7 subchapter is imposed at the tax rate on each person admitted.
21-8 (b) The amount of the tax may be imposed at any uniform
21-9 monetary amount not to exceed $2. The tax may not be imposed at a
21-10 percentage rate.
21-11 (c) The ballot proposition at the election held to adopt the
21-12 tax must specify the maximum rate of the tax to be adopted.
21-13 (d) The district by order may repeal or decrease the rate of
21-14 the tax imposed under this subchapter.
21-15 Sec. 334.203. RATE INCREASE. (a) A district that has
21-16 adopted a tax under this subchapter at the rate of less than $2 a
21-17 person may by order increase the rate of the tax to a maximum of $2
21-18 a person if the increase is approved by a majority of the
21-19 registered voters of that district voting at an election called and
21-20 held for that purpose.
21-21 (b) The ballot for an election to increase the rate of the
21-22 tax shall be printed to permit voting for or against the
21-23 proposition: "The increase of the admissions tax for the purpose
21-24 of financing _______ (insert description of venue project) to a
21-25 maximum rate of ________ a day (insert new maximum rate not to
21-26 exceed $2)."
21-27 Sec. 334.204. COLLECTION. (a) The district by order may
22-1 require the owner of an approved venue project in the district to
22-2 collect the tax for the benefit of the district.
22-3 (b) An owner required to collect the tax under this section
22-4 shall add the tax to the admissions price, and the tax is a part of
22-5 the admissions price, a debt owed to the owner of the approved
22-6 venue project by the person admitted, and recoverable at law in the
22-7 same manner as the admissions charge.
22-8 (c) The tax imposed by this subchapter is not an occupation
22-9 tax imposed on the owner of the approved venue project.
22-10 Sec. 334.205. EFFECTIVE DATE AND ENDING DATE OF TAX. (a) A
22-11 tax imposed under this subchapter or a change in a tax rate takes
22-12 effect on the date prescribed by the order imposing the tax or
22-13 changing the rate.
22-14 (b) A district may impose a tax under this subchapter only
22-15 if the district issues bonds or other obligations under Section
22-16 334.073. The district may impose the tax only while those bonds or
22-17 other obligations are outstanding and unpaid.
22-18 Sec. 334.206. COLLECTION OF TAX. (a) A person required to
22-19 collect a tax imposed under this subchapter shall report and send
22-20 the taxes to the district as provided by the district imposing the
22-21 tax.
22-22 (b) A district by order may prescribe penalties, including
22-23 interest charges, for failure to keep records required by the
22-24 district, to report when required, or to pay the tax when due. The
22-25 attorney acting for the district may bring suit against a person
22-26 who fails to collect a tax under this subchapter and to pay it over
22-27 to the district as required.
23-1 (c) A district by order may permit a person who is required
23-2 to collect a tax under this subchapter to retain a percentage of
23-3 the amount collected and required to be reported as reimbursement
23-4 to the person for the costs of collecting the tax. The district
23-5 may provide that the person may retain the amount only if the
23-6 person pays the tax and files reports as required by the district.
23-7 Sec. 334.207. DEPOSIT OF TAX REVENUE. Revenue from the tax
23-8 imposed under this subchapter shall be deposited in the venue
23-9 project fund of the district imposing the tax.
23-10 (Sections 334.208-334.250 reserved for expansion
23-11 SUBCHAPTER I. PARKING TAX
23-12 Sec. 334.251. EVENT PARKING TAX. (a) A district by order
23-13 may impose a tax on each motor vehicle parking in a parking
23-14 facility of an approved venue project.
23-15 (b) The district may impose the tax during a period
23-16 beginning not more than three hours before and ending not more than
23-17 three hours after the time an event in an approved venue project is
23-18 scheduled to begin. The district may not impose the tax under this
23-19 subchapter during any other time.
23-20 (c) A district may impose a tax under this subchapter only
23-21 if the tax is approved at an election held under Section 334.054.
23-22 Sec. 334.252. TAX RATE. (a) The district by order may
23-23 provide that the tax is imposed at a flat amount on each parked
23-24 motor vehicle or is imposed as a percentage of the amount charged
23-25 for event parking by the owner of the parking facility.
23-26 (b) Regardless of the method of imposition, the amount of
23-27 the tax may not exceed $1 for each motor vehicle.
24-1 (c) The ballot proposition at the election held to adopt the
24-2 tax must specify the maximum rate of the tax to be adopted.
24-3 (d) The district by order may repeal or decrease the rate of
24-4 the tax imposed under this section.
24-5 Sec. 334.253. RATE INCREASE. (a) A district that has
24-6 adopted a tax under this subchapter at a rate of less than $1 a
24-7 vehicle may by order increase the rate of the tax to a maximum of
24-8 $1 a vehicle if the increase is approved by a majority of the
24-9 registered voters of that district voting at an election called and
24-10 held for that purpose.
24-11 (b) The ballot for an election to increase the rate of the
24-12 tax shall be printed to permit voting for or against the
24-13 proposition: "The increase of the parking tax for the purpose of
24-14 financing _______ (insert description of venue project) to a
24-15 maximum rate of _______ (insert new maximum rate not to exceed
24-16 $1)."
24-17 Sec. 334.254. COLLECTION. (a) The district by order may
24-18 require the owner of a parking facility to collect the tax for the
24-19 benefit of the district.
24-20 (b) An owner required to collect the tax under this section
24-21 shall add the tax to the parking charge, and the tax is a part of
24-22 the parking charge, a debt owed to the parking facility owner by
24-23 the person parking, and recoverable at law in the same manner as
24-24 the parking charge.
24-25 (c) The tax imposed by this subchapter is not an occupation
24-26 tax imposed on the owner of the parking facility.
24-27 Sec. 334.255. EFFECTIVE DATE AND ENDING DATE OF TAX. (a) A
25-1 tax imposed under this subchapter or a change in the tax rate takes
25-2 effect on the date prescribed by the order imposing the tax or
25-3 changing the rate.
25-4 (b) A district may impose a tax under this subchapter only
25-5 if the district issues bonds or other obligations under Section
25-6 334.073. The district may impose the tax only while those bonds or
25-7 other obligations are outstanding and unpaid.
25-8 Sec. 334.256. COLLECTION OF TAX. (a) A person required to
25-9 collect a tax imposed under this subchapter shall report and send
25-10 the taxes to the district as provided by the district imposing the
25-11 tax.
25-12 (b) A district by order may prescribe penalties, including
25-13 interest charges, for failure to keep records required by the
25-14 district, to report when required, or to pay the tax when due. The
25-15 attorney acting for the district may bring suit against a person
25-16 who fails to collect a tax under this subchapter and to pay it over
25-17 to the district as required.
25-18 (c) A district by order may permit a person who is required
25-19 to collect a tax under this subchapter to retain a percentage of
25-20 the amount collected and required to be reported as reimbursement
25-21 to the person for the costs of collecting the tax. The district
25-22 may provide that the person may retain the amount only if the
25-23 person pays the tax and files reports as required by the district.
25-24 Sec. 334.257. DEPOSIT OF TAX REVENUE. Revenue from the tax
25-25 imposed under this subchapter shall be deposited in the venue
25-26 project fund of the district imposing the tax.
25-27 (Sections 334.258-334.300 reserved for expansion
26-1 SUBCHAPTER J. HOTEL OCCUPANCY TAXES
26-2 Sec. 334.301. DEFINITION. In this subchapter, "hotel" has
26-3 the meaning assigned by Section 156.001, Tax Code.
26-4 Sec. 334.302. IMPOSITION OF TAX. (a) A district by order
26-5 may impose a tax on a person who, under a lease, concession,
26-6 permit, right of access, license, contract, or agreement, pays for
26-7 the use or possession or for the right to the use or possession of
26-8 a room that is in a hotel, costs $2 or more each day, and is
26-9 ordinarily used for sleeping.
26-10 (b) A district may impose a tax under this subchapter only
26-11 if:
26-12 (1) an approved venue project is or is planned to be
26-13 located in the district; and
26-14 (2) the tax is approved at an election held under
26-15 Section 334.054.
26-16 Sec. 334.303. TAX CODE APPLICABLE. Sections 352.002(c),
26-17 352.004, 352.0041, 352.005, and 352.007, Tax Code, govern the
26-18 imposition, computation, administration, collection, and remittance
26-19 of a tax authorized under this subchapter except as inconsistent
26-20 with this subchapter.
26-21 Sec. 334.304. TAX RATE. (a) The tax authorized by this
26-22 subchapter is imposed at the tax rate on each day or part of a day
26-23 for which a person pays for a room in a hotel.
26-24 (b) The amount of the tax may be imposed at any uniform
26-25 monetary amount not to exceed $5. The tax may not be imposed at a
26-26 percentage rate.
26-27 (c) The ballot proposition at the election held to adopt the
27-1 tax must specify the maximum rate of the tax to be adopted.
27-2 Sec. 334.305. RATE INCREASE. (a) A district that has
27-3 adopted a tax under this subchapter at a rate of less than $5 a
27-4 day may by order increase the rate of the tax to a maximum of $5 a
27-5 day if the increase is approved by a majority of the registered
27-6 voters of that district voting at an election called and held for
27-7 that purpose.
27-8 (b) The ballot for an election to increase the rate of the
27-9 tax shall be printed to permit voting for or against the
27-10 proposition: "The increase of the hotel occupancy tax for the
27-11 purpose of financing __________ (insert description of venue
27-12 project) to a maximum rate of ___________ a day (insert new maximum
27-13 rate not to exceed $5)."
27-14 Sec. 334.306. NOTICE OF TAX. Each bill or other receipt for
27-15 a hotel charge subject to the tax imposed under this subchapter
27-16 must contain a statement in a conspicuous location stating:
27-17 "_____________ (insert name of taxing district) requires that an
27-18 additional tax of $_____ (insert rate of tax) a day be imposed on
27-19 each hotel charge for the purpose of financing a venue project."
27-20 Sec. 334.307. EFFECTIVE DATE AND ENDING DATE OF TAX. (a) A
27-21 tax imposed under this subchapter or a change in the tax rate takes
27-22 effect on the date prescribed by the order imposing the tax or
27-23 changing the rate.
27-24 (b) A district may impose a tax under this subchapter only
27-25 if the district issues bonds or other obligations under Section
27-26 334.073. The district may impose the tax only while those bonds or
27-27 other obligations are outstanding and unpaid.
28-1 Sec. 334.308. DEPOSIT OF TAX REVENUE. Revenue from the tax
28-2 imposed under this subchapter shall be deposited in the venue
28-3 project fund of the district imposing the tax.
28-4 SECTION 2. The importance of this legislation and the
28-5 crowded condition of the calendars in both houses create an
28-6 emergency and an imperative public necessity that the
28-7 constitutional rule requiring bills to be read on three several
28-8 days in each house be suspended, and this rule is hereby suspended,
28-9 and that this Act take effect and be in force from and after its
28-10 passage, and it is so enacted.