77R8988 JAT-D
By Lewis of Tarrant H.B. No. 2083
Substitute the following for H.B. No. 2083:
By Alexander C.S.H.B. No. 2083
A BILL TO BE ENTITLED
1-1 AN ACT
1-2 relating to the use of certain revenue by certain municipalities
1-3 that have territory within the boundaries of certain airports.
1-4 BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
1-5 SECTION 1. Subchapter D, Chapter 22, Transportation Code, is
1-6 amended by adding Section 22.089 to read as follows:
1-7 Sec. 22.089. AIRPORT REVENUE OF NON-CONSTITUENT
1-8 MUNICIPALITIES. (a) In this section:
1-9 (1) "Airport revenue" means revenue that is not
1-10 already pledged or dedicated for another purpose and is received by
1-11 a non-constituent municipality from:
1-12 (A) maintenance and operations ad valorem taxes
1-13 imposed on real and personal property located within the boundaries
1-14 of the airport by the municipality;
1-15 (B) the sales and use tax imposed by the
1-16 municipality under Chapter 321, Tax Code, derived only from the
1-17 sale or use of taxable items in that portion of the municipality
1-18 located within the boundaries of the airport;
1-19 (C) franchise fees, right-of-way fees, and other
1-20 compensation paid to the municipality by a utility for the use of
1-21 the public right-of-way or other public property located within the
1-22 boundaries of the airport;
1-23 (D) money collected by the municipal court,
1-24 including fines, fees, and court costs derived only from
2-1 convictions for offenses that occur in that portion of the
2-2 municipality located within the boundaries of the airport;
2-3 (E) the mixed beverage taxes received by the
2-4 municipality under Section 183.051, Tax Code, derived only from the
2-5 sale, preparation, or service of a taxable item in that portion of
2-6 the municipality located within the boundaries of the airport;
2-7 (F) the hotel occupancy tax imposed by the
2-8 municipality under Chapter 351, Tax Code, derived only from an
2-9 occupancy of a hotel in that portion of the municipality located
2-10 within the boundaries of the airport; and
2-11 (G) all other taxes attributable to that portion
2-12 of the municipality within the airport's boundaries and deposited
2-13 to the credit of the municipality's general fund.
2-14 (2) "Excess airport revenue" means that amount of
2-15 revenue received by a non-constituent municipality in a calendar
2-16 year that exceeds the amount of airport revenue of the municipality
2-17 in the later of:
2-18 (A) the year 2001; or
2-19 (B) the first year in which the airport is fully
2-20 operational.
2-21 (3) "Non-constituent municipality" means a
2-22 municipality that has territory:
2-23 (A) within the boundaries of an airport that is
2-24 governed by a joint board for which the constituent agencies are
2-25 populous home-rule municipalities; and
2-26 (B) in which are located three or more airport
2-27 passenger terminal buildings that are owned jointly by the
3-1 constituent agencies.
3-2 (b) Not later than March 31 of each year, each
3-3 non-constituent municipality shall pay to the constituent agencies
3-4 an amount equal to two-thirds of the non-constituent municipality's
3-5 excess airport revenues for the preceding calendar year. The
3-6 constituent agencies shall divide the payment according to their
3-7 respective ownership interests in the airport to which the revenue
3-8 was attributable.
3-9 (c) Each year, each non-constituent municipality shall
3-10 retain an independent auditor to verify the non-constituent
3-11 municipality's excess airport revenue. The constituent agencies
3-12 shall reimburse each non-constituent municipality for two-thirds of
3-13 the cost of the verification. The portion of the reimbursement to
3-14 be paid by each constituent agency shall be based on the respective
3-15 ownership interests in the airport to which the increased revenues
3-16 were attributable. Once each calendar year, each constituent
3-17 agency may audit a non-constituent municipality's records relating
3-18 to the excess airport revenue at the sole expense of the
3-19 constituent agency.
3-20 (d) Each non-constituent municipality shall determine the
3-21 amount of the municipality's airport revenue according to available
3-22 statistical data indicating the estimated or actual total revenue
3-23 attributable to that portion of the municipality that lies within
3-24 the boundaries of the airport.
3-25 SECTION 2. This Act takes effect September 1, 2001.