By: Armbrister S.B. No. 1812
Line and page numbers may not match official copy.
Bill not drafted by TLC or Senate E&E.
A BILL TO BE ENTITLED
1-1 AN ACT
1-2 relating to the creation, administration, powers and duties of the
1-3 Hays County Education District; providing authority to impose taxes
1-4 and issue bonds.
1-5 BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
1-6 SECTION 1. CREATION OF DISTRICT. (a) The Hays County
1-7 Education District is created as a county development district
1-8 under Chapter 383, Local Government Code.
1-9 (b) The board by resolution may change the district's name.
1-10 (c) The creation of the district is essential to accomplish
1-11 the purposes of Article VII, Section 1, and Article III, Section
1-12 52-a, Texas Constitution, and the other public purposes stated in
1-13 this Act.
1-14 SECTION 2. DECLARATION OF INTENT. (a) The creation of the
1-15 district is necessary to promote, develop, encourage, and maintain
1-16 employment, commerce, and economic development through the
1-17 provision of educational facilities, programs, and services in Hays
1-18 County.
1-19 (b) By creating the district, the legislature has
1-20 established a program to accomplish the public purposes set out in
1-21 Section 52-a, Article III, Texas Constitution and to assist in
1-22 meeting its duty to provide a general diffusion of knowledge to the
1-23 residents of Hays County, as required by Article VII, Section 1,
2-1 Texas Constitution.
2-2 SECTION 3. DEFINITIONS. In this Act:
2-3 (1) "Board" means the board of directors of the district.
2-4 (2) "County" means Hays County.
2-5 (3) "District" means the Hays County Educational Development
2-6 District.
2-7 (4) "Municipality" means the City of Austin.
2-8 (5) "School District" means Hays Consolidated Independent
2-9 School District.
2-10 SECTION 4. BOUNDARIES. The district includes all of the
2-11 territory contained within the following described area:
2-12 A 904.814 acre tract out of the C. W. Hudson Survey No. 43,
2-13 the H. W. Cocke Survey No. 83, the H. W. Cocke Survey No. 432, the
2-14 J. R. Worrall Survey No. 68, the J. E. Crawford Survey, the Thomas
2-15 H. Crawford Survey No. 12, the J. S. Arrington Survey No. 57, the
2-16 F. W. Sutor Survey No. 50, and the Calvin Rowell Survey No. 396 in
2-17 Hays County, Texas, being a portion of that 964.55 acre tract,
2-18 described as Tract 1, all of that 12.76 acre tract, described as
2-19 Tract 2, that 5.00 acre tract, described as Tract 3, that 5.00 acre
2-20 tract, described as Tract 4, that 5.00 acre tract, described as
2-21 Tract 5, that 5.00 acre tract, described as Tract 6, and the
2-22 remainder of that 209.48 acre tract, described as Tract 11, all
2-23 conveyed to Capital Pacific Holdings, LLC, by deed recorded in
2-24 Volume 13285, Page 694 of the Travis County Deed Records and in
2-25 Volume 1460, Page 728 of the Hays County Deed Records, and being
2-26 all of the three (3) 5.00 acre tracts conveyed to Capital Pacific
3-1 Holdings, LLC, by deed recorded in Document No. 9913092 of the
3-2 Official Public Records of Hays County; the said 904.814 acre tract
3-3 is more particularly described by metes and bounds as follows:
3-4 COMMENCING, at a 5/8" iron rod found for the northeast corner
3-5 of the said 964.55 acre tract, being on the southerly line of that
3-6 164.931 acre tract conveyed to CGP-Circle C Limited Partnership by
3-7 deed recorded in Volume 13188, Page 15 of the Travis County Deed
3-8 Records, and the northwest corner of that 283 acre tract conveyed
3-9 to Ira Jon Yates by deed recorded in Volume 7716, Page 845 and
3-10 Volume 11042, Page 933 the said Travis County Deed Records;
3-11 THENCE, leaving the southerly line of the said 164.931 acre
3-12 tract, with the common line between the said 964.55 acre tract and
3-13 the 283 acre tract, for the following three (3) courses:
3-14 (1) S02 05'59"E, 2543.00 feet to a 1/2" iron rod with
3-15 plastic cap found for corner;
3-16 (2) N87 54'01"E, 122.41 feet to a 1/2" iron rod with plastic
3-17 cap found for corner;
3-18 (3) S02 37'47"E, at 1052.11 feet pass a 1/2" iron rod found
3-19 0.93 feet to the right, for a total distance of 1435.39 feet to a
3-20 calculated point on the Travis and Hays County line, being the
3-21 northeast corner and POINT OF BEGINNING of the herein described
3-22 tract;
3-23 THENCE, leaving the southerly line of said Travis County and
3-24 continuing with the common line between the said 964.55 acre tract
3-25 and the 283 acre tract for the following two (2) courses:
3-26 (1) S02 37'47"E, 217.52 feet to a 1/2" iron rod found for
4-1 corner;
4-2 (2) S19 55'59"E, at 532.33 feet pass a 1/2" iron rod found
4-3 2.20 feet to the right, at 608.10 feet pass a 1/2" iron rod found
4-4 0.96 feet to the right, for a total distance of 895.56 feet to a
4-5 60d nail found in a fence corner post for the southwest corner of
4-6 the said 283 acre tract, being the northwest corner of that 76.758
4-7 acre tract conveyed to Cal E. Varner by deed recorded in Volume
4-8 12811, Page 504 of the said Travis County Deed Records;
4-9 THENCE, leaving the southerly line of the said 283 acre
4-10 tract, with the common line between the said 76.758 acre tract and
4-11 the 964.55 acre tract, for the following two (2) courses:
4-12 (1) S20 26'57"E, 514.02 feet to a 60d nail found in a fence
4-13 corner post for corner;
4-14 (2) S02 25'19"E, 541.61 feet to a cotton gin spindle found
4-15 for the southwest corner of the said 76.758 acre tract, being the
4-16 northwest corner of the said remainder of the 209.48 acre tract;
4-17 THENCE, N82 06'00"E, leaving the easterly line of the said
4-18 964.55 acre tract, with the common line between the said remainder
4-19 of the 209.48 acre tract and the 76.758 acre tract, 1819.59 feet to
4-20 a calculated point on the northerly line of said Hays County, being
4-21 on the southerly line of said Travis County, from which a 1/2" iron
4-22 rod found for the northeast corner of the said remainder of the
4-23 209.48 acre tract, being the southwest corner of the said 76.758
4-24 acre tract and a point in the westerly line of that 179.539 acre
4-25 tract conveyed to Geoffrey D. Weisbart and Diane B. Senterfitt by
4-26 deed recorded in Volume 11962, Page 1941 of the Travis County Deed
5-1 Records bears N82 06'00", 223.93 feet;
5-2 THENCE, S51 42'24"E, leaving the southerly line of the said
5-3 76.758 acre tract, across the said remainder of the 209.48 acre
5-4 tract with the common line between Hays and Travis Counties, 290.20
5-5 feet to a calculated point on the common line between the remainder
5-6 of the said 209.48 acre tract and the 179.539 acre tract;
5-7 THENCE, leaving the southerly line of said Travis County and
5-8 continuing across said Hays County, with the common line between
5-9 the said remainder of the 209.48 acre tract and the 179.539 acre
5-10 tract, for the following four (4) courses:
5-11 (1) S01 37'14"E, 1128.83 feet to a fence corner post found
5-12 for corner;
5-13 (2) N88 20'41"E, 100.06 feet to a 1/2" iron rod found for
5-14 corner;
5-15 (3) S01 37'56"E, 693.88 feet to a 1/2" iron rod found for
5-16 corner;
5-17 (4) N88 10'38"E, 1660.80 feet to a 3" metal fence post for
5-18 corner;
5-19 THENCE, S02 14'15"E, continuing with the easterly line of the
5-20 said remainder of the 209.48 tract, at 1310.36 feet pass a 3" metal
5-21 fence post found 0.92 feet to the left for the southwest corner of
5-22 the said 179.539 acre tract, being the northwest corner of that
5-23 0.2308 acre tract conveyed to John August Wilhelm by deed recorded
5-24 in Volume 11961, Page 2120 of the Travis County Deed Records, at
5-25 1454.47 feet pass a cotton gin spindle found 1.59 feet to the right
5-26 for the southwest corner of the said 0.2308 acre tract, being the
6-1 northwest corner of that 0.714 acre tract conveyed to Wilhelm Hill
6-2 Properties by deed recorded in Volume 11961, Page 2127 of the
6-3 Travis County Deed Records, at 1902.54 feet pass a 1/2" iron rod
6-4 found 0.63 feet to the right for the southwest corner of the said
6-5 0.714 acre tract, being the northwest corner of that 4.893 acre
6-6 tract conveyed to Peter Douglas Winship by deed recorded in Volume
6-7 1139, Page 475 of the Hays County Deed Records, for a total
6-8 distance of 2446.55 feet to a 1/2" iron rod found for the southeast
6-9 corner of the aforesaid remainder of the 209.48 acre tract, being
6-10 the southwest corner of the said 4.893 acre tract and a point on
6-11 the northerly right-of-way line of Bliss Spillar Road (County Road
6-12 224);
6-13 THENCE, S88 32'25"W, leaving the westerly line of the said
6-14 4.893 acre tract, with the common line between the remainder of the
6-15 said 209.48 acre tract and Bliss Spillar Road, 100.02 feet to a 60d
6-16 nail found in a fence corner post for the southwest corner of the
6-17 remainder of the said 209.48 acre tract, being the northwest corner
6-18 of the said Bliss Spillar Road and an angle point in the easterly
6-19 line of the said 12.76 acre tract;
6-20 THENCE, leaving the southerly line of the said remainder of
6-21 the 209.48 acre tract, with the common line between Bliss Spillar
6-22 Road and the said 12.76 acre tract for the following two (2)
6-23 courses:
6-24 (1) S04 30'52"E, 28.91 feet to a 60d nail found in a fence
6-25 post for corner;
6-26 (2) S55 00'29"E, 13.53 feet to a 1/2" iron rod found for the
7-1 southwest corner of said Bliss Spillar Road, being the northwest
7-2 corner of that 132.105 acre tract conveyed to S. R. Baker by deed
7-3 recorded in Volume 892, Page 273 of the Hays County Deed Records;
7-4 THENCE, leaving the southerly line of said Bliss Spillar
7-5 Road, with the common line between the said 12.76 acre tract and
7-6 the 132.105 acre tract for the following four (4) courses:
7-7 (1) S22 34'33"W, 64.75 feet to a 1/2" iron rod found for
7-8 corner;
7-9 (2) S03 36'07"E, 381.35 feet to a 1/2" iron rod found for
7-10 corner;
7-11 (3) S01 15'51"W, 95.85 feet to a 1/2" iron rod found for
7-12 corner;
7-13 (4) S01 46'45"E, 109.24 feet to a 1/2" iron rod with plastic
7-14 cap found for the southeast corner of the said 12.76 acre tract,
7-15 being an easterly corner of that 1325.00 acre tract conveyed to the
7-16 City of Austin by deed recorded in Volume 1473, Page 961 of the
7-17 Hays County Deed Records;
7-18 THENCE, leaving the westerly line of the said 132.105 acre
7-19 tract, with the common line between the said 12.76 acre tract and
7-20 the 1325.00 acre tract for the following three (3) courses:
7-21 (1) S87 30'16"W, 567.17 feet to a 1/2" iron rod found for
7-22 the southwest corner of the said 12.76 acre tract;
7-23 (2) N01 34'01"W, 979.06 feet to a 1/2" iron rod with plastic
7-24 cap found for the northwest corner of the said 12.76 acre tract;
7-25 (3) N87 24'30"E, 567.29 feet to a 1/2" iron rod found for
7-26 the northeast corner of the said 12.76 acre tract, being on the
8-1 westerly line of the said remainder of the 209.48 acre tract;
8-2 THENCE, N02 01'08"W, leaving the northerly line of the said
8-3 12.76 acre tract, with the common line between the said remainder
8-4 of the 209.48 acre tract and the 1325.00 acre tract, 110.66 feet to
8-5 a 1/2" iron rod found for the most easterly northeast corner of the
8-6 aforesaid 1325.00 acre tract, being the southeast corner of the
8-7 said 964.55 acre tract;
8-8 THENCE, S89 08'27"W, leaving the westerly line of the said
8-9 209.48 acre tract, with the common line between the said 964.55
8-10 acre tract and the 1325.0 acre tract, 7060.12 feet to a 1/2" iron
8-11 rod found for the southwest corner of the aforesaid 964.55 acre
8-12 tract, from which a 60d nail found for the northeast corner of that
8-13 655.771 acre tract conveyed to Capital Pacific Holdings, LLC, by
8-14 deed recorded in Document No. 9827120 of the Official Public
8-15 Records of Hays County, bears S02 07'50"E, 91.37 feet;
8-16 THENCE, continuing with the common line between the said
8-17 964.55 acre tract and the 1325.0 acre tract for the following three
8-18 (3) courses:
8-19 (1) N02 10'23"W, 2006.86 feet to a fence post found for
8-20 corner;
8-21 (2) N48 56'11"W, 1383.96 feet to a 60d nail found in a 10"
8-22 elm for corner;
8-23 (3) N51 06'36"W, 55.68 feet to a 60d nail found in a 18"
8-24 hackberry, being a southeast corner of that 110.54 acre tract
8-25 conveyed to Richard C. Sanders and Nancy A. Turner by deed recorded
8-26 in Volume 960, Page 258 of the Hays County Deed Records and an
9-1 angle point at the southeast corner of that Cross Conveyance Deed
9-2 between the said 964.55 acre tract and the 110.54 acre tract as
9-3 recorded in Document No. 00010169 of the Official Public Records of
9-4 Hays County.
9-5 THENCE, leaving the northerly line of the said 1325.0 acre
9-6 tract, with the said Cross Conveyance Deed defining the common line
9-7 between the said 964.55 acre tract and the 110.54 acre tract, for
9-8 the following ten (10) courses:
9-9 (1) N17 31'00"E, 104.47 feet to a 1/2" iron rod, with
9-10 plastic cap stamped "Carson and Bush Professional Surveyors," found
9-11 for corner;
9-12 (2) N02 39'44"E, 435.63 feet to a 1/2" iron rod found for
9-13 corner;
9-14 (3) N03 00'10"W, 711.50 feet to a 1/2" iron pipe found for
9-15 corner;
9-16 (4) N09 43'25"W, 171.53 feet to a 1/2" iron rod, with
9-17 plastic cap stamped "Carson and Bush Professional Surveyors," found
9-18 for corner;
9-19 (5) N02 55'14"E, 229.69 feet to a cotton gin spindle found
9-20 for corner;
9-21 (6) N02 16'32"W, 282.47 feet to a 1/2" iron rod, with
9-22 plastic cap stamped "Carson and Bush Professional Surveyors," found
9-23 for corner;
9-24 (7) N03 45'17"E, 337.13 feet to a 1" iron pipe found for
9-25 corner;
9-26 (8) N05 17'57"E, 209.25 feet to a 1/2" iron rod, with
10-1 plastic cap stamped "Carson and Bush Professional Surveyors," found
10-2 for corner;
10-3 (9) N24 35'55"W, 186.20 feet to a 1/2" iron rod, with
10-4 plastic cap stamped "Carson and Bush Professional Surveyors," found
10-5 for corner;
10-6 (10) N87 51'31"E, 318.51 feet to a 1/2" iron rod, with
10-7 plastic cap stamped "Carson and Bush Professional Surveyors," found
10-8 for the point of termination of the said Cross Conveyance Deed
10-9 recorded in Document No. 00010169 of the Official Public Records of
10-10 Hays County, being the southwest corner of the remainder of that
10-11 235.94 acre tract conveyed to Lewis Eugene Rowell by deed recorded
10-12 in Volume 499, Page 396 and Volume 1062, Page 872 of the Hays
10-13 County Plat Records and the beginning of that boundary line
10-14 agreement recorded in Volume 12647, Page 676 of the Travis County
10-15 Deed Records and Volume 1203, Page 390 of the Hays County Deed
10-16 Records;
10-17 THENCE, leaving the easterly line of the said 110.54 acre
10-18 tract with the common line, as defined by the boundary line
10-19 agreement, between the 964.55 acre tract and the said remainder of
10-20 the 235.94 acre tract, for the following six (6) courses:
10-21 (1) N87 20'18"E, 545.04 feet to a 1/2" iron rod found for
10-22 corner;
10-23 (2) N02 40'16"W, 1600.51 feet to a 1/2" iron rod found for
10-24 corner;
10-25 (3) S87 19'59"W, 833.83 feet to a 1/2" iron rod found for
10-26 corner;
11-1 (4) N01 41'52"W, 833.40 feet to a 1/2" iron rod found for
11-2 corner;
11-3 (5) N87 19'56"E, 888.65 feet to a 1/2" iron rod found for
11-4 corner;
11-5 (6) N02 37'56"W, 334.38 feet to a calculated point on the
11-6 aforesaid common line between Hays and Travis Counties, from which
11-7 a 1/2" iron rod found on the aforesaid common line between the
11-8 964.55 acre tract and the remainder of the 235.94 acre tract bears
11-9 N02 37'56"W, 644.56 feet;
11-10 THENCE, S51 42'24"E, leaving the said easterly line of the
11-11 remainder of the 235.94 acre tract, across the said 964.55 acre
11-12 tract, with the northerly line of Hays County, being the southerly
11-13 of Travis County, at a distance of 503.73 feet pass a concrete
11-14 monument (mile marker #20) found, for a total distance of 3989.77
11-15 feet to the PLACE OF BEGINNING, CONTAINING within these metes and
11-16 bounds 904.814 acres of land.
11-17 SECTION 5. FINDINGS RELATING TO BOUNDARIES. The boundaries
11-18 and field notes of the district form a closure. If a mistake is
11-19 made in the field notes or in copying the field notes in the
11-20 legislative process, it does not affect the district's:
11-21 (1) organization, existence, or validity;
11-22 (2) right to issue any type of bond for the purposes for
11-23 which the district is created or to pay the principal of and
11-24 interest on a bond;
11-25 (3) right to impose or collect taxes; or
11-26 (4) legality of operation.
12-1 SECTION 6. FINDINGS OF BENEFIT AND PUBLIC PURPOSE. (a) All
12-2 the land and other property included in the district will be
12-3 benefitted by the educational facilities, programs, and services to
12-4 be provided by the district and the district is created to serve a
12-5 public use and benefit.
12-6 (b) The creation of the district is in the public interest
12-7 and is essential to:
12-8 (1) further the public purposes of the development and
12-9 diversification of the economy of the state;
12-10 (2) eliminate unemployment and underemployment; and
12-11 (3) aid in the education of children in the school
12-12 district and enhance their educational opportunities through the
12-13 provision of educational facilities, programs, and services.
12-14 (4) provide educational facilities, programs, and
12-15 services for students in the school district.
12-16 SECTION 7. GENERAL POWERS. (a) The district has all of the
12-17 rights, powers, privileges, authority, and functions conferred on
12-18 county development districts by Chapter 383, Local Government Code
12-19 to accomplish the purposes of its creation together with the
12-20 additional rights, powers, privileges, authority, and functions
12-21 contained in this Act.
12-22 (b) If any provision of the general law is in conflict or
12-23 inconsistent with this Act, this Act prevails. Any general law
12-24 which supplements the power and authority of the district, to the
12-25 extent not in conflict or inconsistent with this Act, is adopted
12-26 and incorporated by reference.
13-1 (c) Subchapters B and C of Chapter 383, Local Government
13-2 Code, and Sections 383.084 and 383.102 through 383.105, 383.111,
13-3 and 383.122, Local Government Code and Section 352.107, Tax Code,
13-4 do not apply to the district.
13-5 SECTION 8. ADDITIONAL POWERS OF DISTRICT. (a) The district
13-6 may levy, assess, and apply the proceeds from a limited sales and
13-7 use tax, as provided by this Act, for the district's educational
13-8 purposes.
13-9 (b) The district may impose, collect, and apply the proceeds
13-10 from a hotel occupancy tax, as provided by this Act, for the
13-11 district's educational purposes.
13-12 (c) The district shall have the power to provide educational
13-13 facilities, programs, and services in the school district and
13-14 contract with a nonprofit corporation to provide such facilities,
13-15 programs, and services on its behalf on such terms and conditions
13-16 as the board deems advisable.
13-17 SECTION 9. LIMITATION ON POWERS OF DISTRICT. (a) The
13-18 district does not have the power to levy assessments, impact fees,
13-19 or ad valorem property taxes.
13-20 (b) Notwithstanding any provision of law to the contrary,
13-21 the district shall not exercise the power of eminent domain for any
13-22 purpose.
13-23 SECTION 10. BOARD OF DIRECTORS IN GENERAL. (a) The
13-24 district is governed by a board of five directors who serve
13-25 staggered terms of four years.
13-26 (b) A director shall receive no compensation for service as
14-1 a director but may be reimbursed for expenses.
14-2 (c) Directors and officers of the district shall be public
14-3 officials and shall be entitled to governmental immunity for their
14-4 actions in their capacity as directors and officers of the
14-5 district.
14-6 (d) Employees of the district shall be entitled to
14-7 governmental immunity for their actions in their capacity as
14-8 employees of the district.
14-9 SECTION 11. APPOINTMENT OF DIRECTORS. (a) The trustees of
14-10 the board of education of the school district shall appoint three
14-11 directors. A person is appointed if a majority of the trustees
14-12 vote to appoint that person.
14-13 (b) The judge and commissioners of the county shall appoint
14-14 two directors. A person is appointed if a majority of the
14-15 commissioners and the judge vote to appoint that person.
14-16 (c) A person demonstrates their capacity as a representative
14-17 by providing the board with a written letter signed by the person
14-18 or organization which they represent.
14-19 (d) Unless otherwise agreed, the directors shall decide the
14-20 initial terms of office by lot, with a simple majority of directors
14-21 serving initial terms of four years and the remaining directors
14-22 serving initial terms of two years.
14-23 SECTION 12. LIMITED SALES AND USE TAX. (a) Without further
14-24 authorization, the district may impose a sales and use tax by order
14-25 or resolution of the board.
14-26 (b) The board may adopt, repeal, or change the rate of the
15-1 limited sales and use tax authorized by this Act without holding an
15-2 election.
15-3 (c) The provisions of Subchapters B, C, and D, Chapter 322,
15-4 Tax Code, relating to sales and use taxes for special purpose
15-5 taxing authorities shall apply to the application, collection, and
15-6 administration of a sales and use tax imposed under this Act, to
15-7 the extent not inconsistent with the provisions of this Act, and
15-8 with the same effect as if references therein to a taxing entity or
15-9 the entity area referred to the district or the area within the
15-10 boundaries of the district.
15-11 (d) A tax imposed under this Act or the repeal or change in
15-12 rate of a tax under this Act takes effect on the first day of the
15-13 first calendar quarter occurring after the expiration of the first
15-14 complete calendar quarter occurring after the date on which the
15-15 comptroller receives a copy of the order or resolution of the board
15-16 adopting, repealing, or changing the rate of the limited sales and
15-17 use tax authorized by this Act.
15-18 (e) On adoption of the tax authorized by this Act, there is
15-19 imposed a tax on the receipts from the sale at retail of taxable
15-20 items within the district at a rate not to exceed one percent, as
15-21 well as an excise tax on the use, storage, or other consumption
15-22 within the district of taxable items purchased, leased, or rented
15-23 from a retailer during the period that the tax is effective within
15-24 the district. The rate of the excise tax is the same as the rate
15-25 of the sales tax portion of the tax and is applied to the sales
15-26 price of the taxable item. With respect to a taxable service,
16-1 "use" means the derivation in the district of direct or indirect
16-2 benefit from the service.
16-3 (f) The district is entitled to examine and receive
16-4 information from the Comptroller of Public Accounts related to the
16-5 levy, assessment, and collection of sales and use taxes to the same
16-6 extent as if the district were a municipality.
16-7 SECTION 13. LIMITATION ON ADOPTION OF TAX. (a) The
16-8 district may adopt a sales and use tax only if as a result of
16-9 adoption of the tax the combined rate of all local sales and use
16-10 taxes imposed by political subdivisions having territory in the
16-11 district will not exceed two percent.
16-12 (b) If, as a result of a general purpose annexation by the
16-13 municipality of territory in the district, the overlapping local
16-14 sales and use tax rates in the area in the district will exceed two
16-15 percent, the district's sales and use tax rate is automatically
16-16 reduced to a rate that when added to the combined rate of local
16-17 sales and use taxes will equal two percent, in accordance with
16-18 Section 383.106, Local Government Code.
16-19 (c) If the district's sales and use tax rate is reduced in
16-20 accordance with Subsection (b), Section 383.106(c), Local
16-21 Government Code, shall apply.
16-22 SECTION 14. USE OF SALES AND USE TAX PROCEEDS. Sales and
16-23 use taxes collected under this Act may be used only for the
16-24 educational purposes for which the district is created, and the
16-25 district may pledge the revenue derived from the district sales and
16-26 use tax to the payment of bonds, notes or other obligations issued
17-1 by the district.
17-2 SECTION 15. HOTEL OCCUPANCY TAX. (a) In this section,
17-3 "hotel" has the meaning assigned by Section 156.001, Tax Code.
17-4 (b) The board by order or resolution may impose a tax on a
17-5 person who, under a lease, concession, permit, right of access,
17-6 license, contract, or agreement, pays for the use or possession or
17-7 for the right to use or possess a room that is in a hotel located
17-8 in the boundaries of the district, costs $2 or more each day, and
17-9 is ordinarily used for sleeping. The tax authorized by this
17-10 section may be imposed at any rate not to exceed the greater of:
17-11 (i) nine percent of the price paid for a room in a hotel, or
17-12 (ii) the rate of hotel occupancy tax imposed by the municipality.
17-13 (c) A district by order or resolution may repeal, increase,
17-14 or decrease the rate of a tax imposed under this section. The rate
17-15 of tax imposed under this section shall be equal to or greater than
17-16 the rate of hotel occupancy tax imposed by the municipality.
17-17 (d) Except as inconsistent with this Act, Sections 352.004,
17-18 352.0041, 352.005, and 352.007, Tax Code, govern the imposition and
17-19 collection of a hotel occupancy tax authorized under this Act. A
17-20 reference in Sections 352.004, 352.0041, 352.005, and 352.007, Tax
17-21 Code, to a county, the county's officers or governing body, or the
17-22 county attorney is a reference to the district, the district's
17-23 officers or governing body, or the district's attorney, as
17-24 appropriate.
17-25 (e) The district is entitled to examine and receive
17-26 information related to the levy, assessment, and collection of
18-1 hotel occupancy taxes to the same extent as if the district were a
18-2 municipality.
18-3 (f) If, as a result of a general purpose annexation by the
18-4 municipality of territory in the district, the overlapping hotel
18-5 occupancy tax rate in the area in the district will exceed nine
18-6 percent, the district's hotel occupancy tax rate is automatically
18-7 reduced to a rate that when added to the combined rate of local
18-8 sales and use taxes will equal nine percent, in accordance with
18-9 Section 383.106, Local Government Code.
18-10 (g) If the district's hotel occupancy tax rate is reduced in
18-11 accordance with Subsection (b), Section 383.106, Local Government
18-12 Code, shall apply and the municipality shall make payments to the
18-13 district equal to the amounts that would have been collected by the
18-14 district had the municipality not imposed or increased its sales
18-15 and use tax or annexed for general purposes the area in the
18-16 district, less amounts that the district collects following the
18-17 municipality's levy of or increase in its sales and use tax or
18-18 general purpose annexation of the area in the district.
18-19 SECTION 16. USE OF HOTEL OCCUPANCY TAX PROCEEDS. The
18-20 district shall apply the proceeds from a hotel occupancy tax
18-21 imposed under this Act for any of the district's educational
18-22 purposes and for the purposes described by Section 352.1015, Tax
18-23 Code, to the extent considered appropriate by the board. The
18-24 district may pledge the revenue derived from a hotel occupancy tax
18-25 imposed under this Act to the payment of bonds, notes or other
18-26 obligations issued by the district.
19-1 SECTION 17. DEDICATION OF REVENUES. (a) The district shall
19-2 use 100 percent of all district revenues from the sales and use and
19-3 hotel occupancy taxes authorized by this Act for the purpose of
19-4 providing educational facilities, services, and programs in the
19-5 school district. The district shall contract with a nonprofit
19-6 corporation created to aid and assist education in the area of the
19-7 school district to provide such facilities, services and programs
19-8 on its behalf on such terms and conditions as the board deems
19-9 advisable.
19-10 (b) Projects or services implemented pursuant to this
19-11 section for education purposes may be located inside or outside the
19-12 boundaries of the district but must be within the school district.
19-13 SECTION 18. BONDS AND NOTES. (a) The Board may issue
19-14 bonds, notes or other obligations in the manner provided by Chapter
19-15 383, Local Government Code, for any corporate purpose and to carry
19-16 out the purpose of this Act.
19-17 (b) The bonds, notes or other obligations of the district
19-18 may be secured and made payable, wholly or partly, by a pledge of
19-19 any part of the net proceeds the district receives from:
19-20 (1) the sales and use tax authorized by this Act;
19-21 (2) the hotel occupancy tax authorized by this Act;
19-22 (3) repayments the district receives from the
19-23 municipality because of a required reduction of the district's
19-24 sales and use tax or hotel occupancy tax; and
19-25 (4) revenues from district contracts, leases and
19-26 projects.
20-1 SECTION 19. AGREEMENTS: GENERAL; DONATIONS, INTERLOCAL
20-2 AGREEMENTS, AND LAW ENFORCEMENT SERVICES. (a) The district may
20-3 make an agreement with or accept a donation, grant, or loan from
20-4 any person.
20-5 (b) The implementation of a project is a governmental
20-6 function or service for the purposes of Chapter 791, Government
20-7 Code.
20-8 (c) The district is a district for purposes of Chapter
20-9 43.0751, Local Government Code, and may enter into a strategic
20-10 partnership agreement with the municipality.
20-11 SECTION 20. ECONOMIC DEVELOPMENT PROGRAMS. The board may
20-12 establish and provide for the administration of one or more
20-13 programs, including programs for making loans and grants of public
20-14 money and providing personnel and services of the district to
20-15 promote state or local economic development and to stimulate
20-16 business, commercial through the provision of educational
20-17 facilities, programs and services.
20-18 SECTION 21. ANNEXATION AND EXCLUSION OF TERRITORY.
20-19 Notwithstanding any provision of law to the contrary, the district
20-20 may not annex territory into the District.
20-21 SECTION 22. DISSOLUTION. The district may be dissolved
20-22 pursuant to Chapter 383, Local Government Code, or Subchapter M of
20-23 Chapter 375, Local Government Code.
20-24 SECTION 23. EFFECTIVE DATE. (a) This Act takes effect on
20-25 the date on which the City of Austin consents to the creation of
20-26 the district if that date:
21-1 (1) occurs before the 91st day after the last day of
21-2 the legislative session and this Act receives a vote of two-thirds
21-3 of all the members elected to each house, as provided by Section
21-4 39, Article III, Texas Constitution; or
21-5 (2) occurs on or after the 91st day after the last day
21-6 of the legislative session.
21-7 (b) If that date of consent occurs before the 91st day after
21-8 the last day of the legislative session and this Act does not
21-9 receive the vote necessary for effect on that consent date, this
21-10 Act takes effect on the 91st day after the last day of the
21-11 legislative session.