AN ACT
1-1 relating to the creation of an advanced transportation district and
1-2 authorizing the imposition of a local sales and use tax for
1-3 advanced transportation.
1-4 BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
1-5 SECTION 1. Chapter 451, Transportation Code, is amended by
1-6 adding Subchapter O to read as follows:
1-7 SUBCHAPTER O. ADVANCED TRANSPORTATION DISTRICT
1-8 Sec. 451.701. DEFINITIONS. In this subchapter:
1-9 (1) "Advanced transportation" means light rail,
1-10 commuter rail, fixed guideways, high occupancy vehicle lanes,
1-11 traffic monitoring systems, and other advanced transportation
1-12 facilities and services, including planning, feasibility studies,
1-13 and professional and other services in connection with those
1-14 facilities and services.
1-15 (2) "District" means an advanced transportation
1-16 district created under this subchapter.
1-17 (3) "Participating unit" means a municipality or the
1-18 unincorporated area of a county that joins a district under this
1-19 subchapter.
1-20 Sec. 451.702. ELECTION AUTHORIZED. (a) The board of an
1-21 authority in which the sales and use tax is imposed at a rate of
1-22 one-half of one percent and in which the principal municipality has
1-23 a population of more than 700,000 may order an election to create
1-24 an advanced transportation district within the authority's
2-1 boundaries and to impose a sales and use tax for advanced
2-2 transportation under this subchapter. If approved at the election,
2-3 the rate of the sales and use tax for advanced transportation is
2-4 one-fourth of one percent.
2-5 (b) The board shall provide written notice of the board's
2-6 intention to call an election under Subsection (a) to the governing
2-7 body of each municipality and the commissioners court of each
2-8 county any part of which is in the authority at least 120 days
2-9 before the date of the proposed election.
2-10 (c) The authority shall pay the costs of an election ordered
2-11 by the board under this section.
2-12 (d) At the election, the ballots shall be prepared to permit
2-13 voting for or against the proposition: "The creation of an
2-14 advanced transportation district and the imposition of a sales and
2-15 use tax for advanced transportation within the district at the rate
2-16 of one-fourth of one percent."
2-17 (e) The proceeds of the sales and use tax imposed under this
2-18 section shall be used by the district only for advanced
2-19 transportation purposes.
2-20 Sec. 451.703. CONDUCT OF INITIAL ELECTION: SEPARATE RESULT.
2-21 The election shall be conducted so that votes are separately
2-22 tabulated and canvassed and that the result is declared in each
2-23 unit of election in the authority as follows:
2-24 (1) in each municipality in the authority; and
2-25 (2) in the unincorporated area of each county in the
2-26 authority.
3-1 Sec. 451.704. RESULTS OF ELECTION; ORDER. (a) If a
3-2 majority of the votes cast in the principal municipality of the
3-3 authority are in favor of the proposition, the district is created
3-4 and includes:
3-5 (1) the principal municipality;
3-6 (2) each municipality in which a majority of the votes
3-7 cast favor the proposition; and
3-8 (3) the unincorporated area of each county in which a
3-9 majority of the votes cast favor the proposition.
3-10 (b) If the district is created, the board shall record the
3-11 results in its minutes and adopt an order:
3-12 (1) declaring that the district is created;
3-13 (2) describing the territory of the district;
3-14 (3) stating the date of the election;
3-15 (4) containing the proposition;
3-16 (5) showing the number of votes cast for or against
3-17 the proposition in each unit of election; and
3-18 (6) showing the number of votes by which the
3-19 proposition was approved in each unit of election in which the
3-20 proposition was approved.
3-21 (c) The order must be accompanied by a map of the district
3-22 that shows the boundaries of the district.
3-23 (d) A copy of the order and map shall be filed:
3-24 (1) with the department;
3-25 (2) with the comptroller; and
3-26 (3) in the deed records of each county in which the
4-1 district is located.
4-2 Sec. 451.705. SUBSEQUENT ELECTIONS. (a) If the voters of a
4-3 municipality do not vote to join the district at the initial
4-4 election under Section 451.702, the governing body of the
4-5 municipality may order an election in the municipality at a later
4-6 date on the question of joining the district.
4-7 (b) If the voters of the unincorporated area of a county do
4-8 not vote to join the district at the initial election under Section
4-9 451.702, the commissioners court of the county may order an
4-10 election in the county at a later date on the question of joining
4-11 the district.
4-12 (c) An election ordered under this section shall be held in
4-13 the same manner as the initial election, except that the
4-14 governmental entity ordering the election shall pay the costs of
4-15 the election, and the governing body of that entity shall canvass
4-16 the vote, declare the results, and notify the district of the
4-17 results of the election.
4-18 Sec. 451.706. LIMITATION ON TAX RATE. (a) The combined
4-19 rate of all sales and use taxes imposed by the district and all
4-20 other political subdivisions of this state may not exceed two
4-21 percent in any location in the district.
4-22 (b) If after an election held under this subchapter the
4-23 imposition of the district's tax in a participating unit would
4-24 exceed the limit imposed under Subsection (a), the election of a
4-25 participating unit to join the district repeals all other local
4-26 sales and use taxes in that unit, except for:
5-1 (1) the sales and use tax of the authority; and
5-2 (2) a sales and use tax of not more than one percent
5-3 imposed by a municipality under Section 321.101(a) or 321.103(a),
5-4 Tax Code.
5-5 (c) The sales and use tax authorized by this subchapter and
5-6 the repeal of any local sales and use taxes under this section take
5-7 effect on the first day of the second calendar quarter beginning
5-8 after the date the comptroller receives a copy of the order
5-9 canvassing the results of the election.
5-10 Sec. 451.707. GOVERNANCE OF DISTRICT. (a) The board of the
5-11 authority shall act as the governing body of the district and is
5-12 responsible for the management, operation, and control of the
5-13 district.
5-14 (b) The business of the district is conducted through its
5-15 governing body and by the employees of the authority acting under
5-16 the control and direction of the general manager of the authority.
5-17 (c) The district may enter into contracts with the authority
5-18 or other private or public entities to conduct the business of the
5-19 district.
5-20 (d) Except as otherwise provided by this subchapter, the
5-21 district has the same powers of the authority that called the
5-22 election creating the district as provided by Subchapters B, C, F,
5-23 H, I, and K.
5-24 Sec. 451.708. DISTRICT ASSETS AND RECORDKEEPING. (a) An
5-25 asset of the district shall be held in the name of the authority.
5-26 (b) The authority shall keep separate books and accounting
6-1 records for the funds, revenues, expenses, and other property of
6-2 the district.
6-3 Sec. 451.709. NATURE OF DISTRICT. The district is a
6-4 governmental unit under Chapter 101, Civil Practice and Remedies
6-5 Code, and the operations of the district are not proprietary
6-6 functions for any purpose, including the application of Chapter
6-7 101, Civil Practice and Remedies Code.
6-8 Sec. 451.710. ANNEXATION OF TERRITORY BY MUNICIPALITY. On
6-9 annexation by a municipality that is in the district, territory
6-10 that is not in the district becomes part of the district.
6-11 SECTION 2. The importance of this legislation and the
6-12 crowded condition of the calendars in both houses create an
6-13 emergency and an imperative public necessity that the
6-14 constitutional rule requiring bills to be read on three several
6-15 days in each house be suspended, and this rule is hereby suspended,
6-16 and that this Act take effect and be in force from and after its
6-17 passage, and it is so enacted.
_______________________________ _______________________________
President of the Senate Speaker of the House
I hereby certify that S.B. No. 769 passed the Senate on
April 8, 1999, by the following vote: Yeas 30, Nays 0.
_______________________________
Secretary of the Senate
I hereby certify that S.B. No. 769 passed the House on
May 5, 1999, by the following vote: Yeas 137, Nays 1, three
present not voting.
_______________________________
Chief Clerk of the House
Approved:
_______________________________
Date
_______________________________
Governor