By: Cain S.B. No. 569
2001S0419/1
A BILL TO BE ENTITLED
1-1 AN ACT
1-2 relating to the allocation of increased revenues between certain
1-3 municipalities jointly involved in operating an airport.
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. ALLOCATION OF INCREASED REVENUES. (a) If one
1-8 or more airport passenger terminal buildings that are owned jointly
1-9 by populous home-rule municipalities that are constituent agencies
1-10 are located within the boundaries of a municipality that is not a
1-11 constituent agency, the populous home-rule municipalities that are
1-12 constituent agencies are entitled to receive annually a portion of
1-13 the increased annual revenues of the municipality that is not a
1-14 constituent agency in accordance with Subsection (b).
1-15 (b) One-third of the increased annual revenues of the
1-16 municipality that is not a constituent agency shall be retained by
1-17 that municipality and two-thirds of the increased annual revenues
1-18 of that municipality shall be shared by the populous home-rule
1-19 municipalities that are constituent agencies in proportion to their
1-20 respective ownership interests in the airport from which the
1-21 increased annual revenues were generated. The municipality that is
1-22 not a constituent agency shall pay each populous home-rule
1-23 municipality that is a constituent agency its share of the
1-24 increased annual revenues for a calendar year by March 31 of the
1-25 following calendar year.
2-1 (c) The amount of increased annual revenues shall be
2-2 verified each year by an independent auditor retained by the
2-3 municipality that is not a constituent agency. The populous
2-4 home-rule municipalities that are constituent agencies shall
2-5 reimburse the municipality that is not a constituent agency for
2-6 two-thirds of the cost of the verification in proportion to their
2-7 respective ownership interests in the airport from which the
2-8 increased annual revenues were generated. Not more frequently than
2-9 once each calendar year, each populous home-rule municipality that
2-10 is a constituent agency may audit, at its own expense, the records
2-11 of the increased annual revenues of the municipality that is not a
2-12 constituent agency.
2-13 (d) In this section:
2-14 (1) "Base year revenues" means the total of the taxes
2-15 and revenues identified in Subdivisions (2)(A)-(F) collected,
2-16 credited to, or received by a municipality in the calendar year
2-17 2001 that were generated from that part of the municipality lying
2-18 within the geographic boundaries of an airport subject to the
2-19 authority of a joint board.
2-20 (2) "Increased annual revenues" means an amount equal
2-21 to the sum of the following amounts collected, credited to, or
2-22 received by a municipality in any calendar year, that are generated
2-23 from that part of the municipality lying within the geographic
2-24 boundaries of an airport subject to the authority of a joint board
2-25 and that are in excess of base year revenues:
2-26 (A) the annual maintenance and operation portion
3-1 of the ad valorem tax levy on real and personal property, excluding
3-2 the portion necessary for general obligation debt service of the
3-3 municipality;
3-4 (B) sales and use taxes, excluding sales and use
3-5 tax levies dedicated for specific purposes authorized by law;
3-6 (C) utility franchise taxes;
3-7 (D) municipal court revenues, including fines,
3-8 fees, and court costs resulting from citations written for
3-9 violations of law occurring within the geographic boundaries of the
3-10 airport;
3-11 (E) mixed beverage taxes;
3-12 (F) hotel occupancy taxes; and
3-13 (G) all other general revenue tax levies.
3-14 SECTION 2. This Act takes effect January 1, 2002.