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By: Villarreal H.B. No. 2463
A BILL TO BE ENTITLED
AN ACT
relating to the creation of new taxing districts in Hidalgo County,
Montgomery County, Webb County, and Bexar County to levy taxes on
hospitals located in Hidalgo County, Montgomery County, Webb
County, and Bexar County for programs that provide healthcare
services.
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
SECTION 1. Title 3 of the Special Districts Code is amended
by adding a new chapter 1101 to read as follows:
SUBCHAPTER A. GENERAL PROVISIONS
Sec. 1101.001. DEFINITIONS. In this chapter:
(1) "Annual Survey" means the TDH/AHA/THA Annual
Survey of Hospitals, as amended, filed annually with the Department
of State Health Services.
(2) "Commission" means the commission of the District.
(3) "Commissioner" means a member of the Commission.
(4) "District" means the Hidalgo Healthcare Funding
District.
(5) "Institutional Health Care Provider" means all
nonpublic general acute care hospitals in Hildago County licensed
under chapter 241 of the Health and Safety Code, as amended.
(6) "District Taxpayer" means any persons or entities
that paid taxes during the District's fiscal year.
Sec. 1101.002. AUTHORITY FOR OPERATION. The District shall
levy taxes to generate additional healthcare funding for
institutional health care providers within Hildago County. The
district operates under the authority of the Legislature's
authority to create special districts pursuant to Section 1,
Article III, of the Texas Constitution.
Sec. 1101.003. DURATION OF THE DISTRICT. The District
shall cease to exist on September 1, 2007 unless otherwise provided
by amendment to this chapter by the Legislature.
Sec. 1101.004. POLITICAL SUBDIVISION. The District is a
political subdivision of this state.
Sec. 1101.005. DISTRICT TERRITORY. The District is
composed of the territory whose boundaries are the same as those of
Hidalgo County.
Sec. 1101.006. CORRECTION OF INVALID PROCEDURE. If a court
holds that any procedure under this chapter violates the
constitution of this state or of the United States, the District by
resolution may provide an alternative procedure that conforms with
the constitution.
SUBCHAPTER B. DISTRICT ADMINISTRATION
Sec. 1101.050. COMMISSION. The District is governed by a
Commission appointed by the Hidalgo County Commissioners Court.
Sec. 1101.051. QUALIFICATION OF COMMISSIONERS. To be
eligible to be a Commissioner, a person must:
(1) be a United States citizen;
(2) be 18 years of age or older on the first day of the
term to be filled at the election or on the date of appointment, as
applicable;
(3) have not been determined mentally incompetent by a
final judgment of a court;
(4) have not been finally convicted of a felony from
which the person has not been pardoned or otherwise released from
the resulting disabilities;
(5) have resided continuously in the state for 12
months and in Hildago County for six months immediately preceding
the date of the appointment or election, as applicable; and
(6) be a person knowledgeable in the health care
field.
Sec. 1101.052. TERM: APPOINTMENT OF COMMISSIONERS.
Commissioners serve terms of two years. Each County Commissioners
Court shall appoint one Commissioner, and the County Judge shall
appoint any remaining Commissioners, subject to the qualification
of Section 1101.51.
Sec. 1101.053. VACANCY. If a vacancy occurs on the
Commission, the Hidalgo County Commissioners Court shall appoint an
alternative Commissioner who meets the qualification criteria of
Section 1101.051. In the event the Hidalgo County Commissioners
Court fails to appoint a replacement Commissioner within one month
of the vacancy, the remaining Commissioners may appoint a
replacement.
Sec. 1101.054. OFFICERS. The Commissioner shall elect a
president and a secretary from among the Commissioners to serve
until the next Commissioners' election.
Sec. 1101.055. COMPENSATION; EXPENSES. A Commissioner
serves without compensation but may be reimbursed for actual
expenses incurred in the performance of official duties on the
approval of the expenses by the Commission.
Sec. 1101.056. EMPLOYEES/INDEPENDENT CONTRACTORS. The
Commission may employ an attorney, financial advisor, or bookkeeper
or contract for those services.
Sec. 1101.057. MAINTENANCE OF RECORDS: PUBLIC INSPECTION.
All district records, including books, accounts, notices, minutes,
and all other matters of the district and the operation of its
facilities, shall be:
(1) maintained at the District office: and
(2) open to public inspection at the District office
at all reasonable hours.
SUBCHAPTER C. POWERS AND DUTIES
Sec. 1101.100. DISTRICT RESPONSIBILITY. (a) The District
shall levy taxes solely as provided in this chapter.
(b) The District may not levy any taxes in any year without
the approval of a majority of the Commission.
Sec. 1101.101. MAJORITY REQUIRED. To act or spend funds to
cover administrative expenses, the District must have an
affirmative vote by a majority of the Commission, subject to the
limitations of subsection (b) of this section.
(b) To spend funds unrelated to covering administrative
cost, the District must have an affirmative vote by a majority of
the Commissioners and a supermajority affirmative vote of 95% of
the District Taxpayers.
Sec. 1101.102. RULES. The Commission may adopt rules
governing the operation of the District, including the taxing
mechanism that is written to comport with the requirements of this
chapter.
Sec. 1101.103. PURCHASING AND ACCOUNTING PROCEDURES. (a)
The Commission may prescribe the method and manner for making
purchases and expenditures by the District.
(b) The Commission shall prescribe:
(1) all accounting and control procedures; and
(2) the method of purchasing necessary supplies,
materials, and equipment.
Sec. 1101.104. INSTITUTIONAL HEALTHCARE PROVIDER
REPORTING; INSPECTION OF RECORDS. (a) The District shall require
all institutional health care providers to submit copies of their
annual surveys as amended and filed with the Department of State
Health Services.
(b) The District may inspect the records of an institutional
health care provider necessary to ensure that the provider reports
all data required under this chapter.
Sec. 1101.105. AUTHORITY TO SUE AND BE SUED. As a
governmental agency, the District may sue and be sued in its own
name in any court of this state.
SUBCHAPTER D. GENERAL FINANCIAL PROVISIONS
Sec. 1101.150. BUDGET. (a) Each year, the Commission shall
prepare a budget showing for the following fiscal year:
(a) the proposed expenditures and disbursements;
(b) the estimated receipts and collections; and
(c) the amount of taxes required to be imposed during the
year.
(b) The Commission shall hold a public hearing on the
proposed budget. At least 10 days before the date of hearing, at
least one notice of the hearing shall be published in a newspaper of
general circulation in the county.
(c) Any District Taxpayer is entitled to appear at the time
and place designated in the notice and to be heard regarding any
item shown in the proposed budget.
Sec. 1101.151. FISCAL YEAR. The District's fiscal year
begins on September 1 and ends on August 31.
Sec. 1101.152. ANNUAL AUDIT. (a) For each fiscal year, the
Commission shall have an independent audit made of the District's
books and records.
(b) Not later than December 31 each year, the audit shall be
filed with the comptroller and at the District office.
Sec. 1101.153. DEPOSITORY. (a) The Commission by
resolution shall designate one or more banks in the District as the
District's depository or treasurer. A designated bank serves for
two years and until a successor is designated.
(b) All income received by the District, including tax
revenue after deducting discounts and fees for assessing and
collecting the taxes, shall be deposited with the District
depository and may be withdrawn only as provided by this chapter.
(c) All District funds shall be secured in the manner
provided for securing county funds.
SUBCHAPTER E. TAXES
Sec. 1101.200. TAXES ON INSTITUTIONAL HEALTH CARE
PROVIDERS. (a) The Commission may impose a tax on all
institutional health care providers. The tax shall be based on the
total number of emergency room visits reported by each
institutional health care provider on its 2002 hospital fiscal year
annual survey. The District shall update this tax basis with the
number of emergency room visits reported by each institutional
health care provider in the Annual Survey for hospital fiscal year
2006 and every four years thereafter. The tax shall not exceed
$100.00 per emergency room visit.
(b) Any tax levied under subsection (a) must be imposed
broadly and uniformly for all institutional health care providers
and not hold harmless any institutional health care providers and
not hold harmless any institutional health care provider, as
required under 42 U.S.C. section 1396b(w), as amended.
(c) The Commission may set a rate for the tax under this
section that is sufficient to cover its administrative expenses and
to provide inpatient and outpatient healthcare services within the
District. Such administrative expenses shall not exceed the lesser
of 4% of the tax or $20,000 per year.
(d) No tax imposed under subsection (a) shall be assessed as
a surcharge to any patient.
Sec. 1101.201. APPOINTMENT OF TAX ASSESSOR AND COLLECTOR.
(a) The county tax assessor and collector shall collect the tax
imposed under this subchapter unless the Commission appoints a tax
assessor and collector under Section 285.041 of the Health and
Safety Code.
(b) The county tax assessor and collector shall charge and
deduct from payments to the district a fee for imposing the tax in
an amount determined by the Commission not to exceed the lesser of
one percent of the amount collected or $5,000 for fiscal year. The
fees for imposing the tax shall be deposited in the county's general
fund and shall be reported as fees of the tax assessor and
collector.
Sec. 1101.202. INTEREST, PENALTIES, AND DISCOUNTS.
Interest, penalties, and discounts on taxes paid to the District
shall be the same as for county taxes.
SECTION 2. Title 3 of the Special Districts Code is amended
by adding a new chapter 1102 to read as follows:
SUBCHAPTER A. GENERAL PROVISIONS
Sec. 1102.001. DEFINITIONS. In this chapter:
(1) "Annual Survey" means the TDH/AHA/THA Annual
Survey of Hospitals, as amended, filed annually with the Department
of State Health Services.
(2) "Commission" means the commission of the District.
(3) "Commissioner" means a member of the Commission.
(4) "District" means the Montgomery Healthcare
Funding District.
(5) "Institutional Health Care Provider" means all
single campus nonpublic general acute care hospitals in Montgomery
County licensed under chapter 241 of the Health and Safety Code, as
amended.
(6) "District Taxpayer" means any persons or entities
that paid taxes during the District's fiscal year.
Sec. 1102.002. AUTHORITY FOR OPERATION. The District shall
levy taxes to generate additional healthcare funding for
institutional health care providers within Montgomery County. The
district operates under the authority of the Legislature's
authority to create special districts pursuant to Section 1,
Article III, of the Texas Constitution.
Sec. 1102.003. DURATION OF THE DISTRICT. The District
shall cease to exist on September 1, 2007 unless otherwise provided
by amendment to this chapter by the Legislature.
Sec. 1102.004. POLITICAL SUBDIVISION. The District is a
political subdivision of this state.
Sec. 1102.005. DISTRICT TERRITORY. The District is
composed of the territory whose boundaries are the same as those of
Montgomery County.
Sec. 1102.006. CORRECTION OF INVALID PROCEDURE. If a court
holds that any procedure under this chapter violates the
constitution of this state or of the United States, the District by
resolution may provide an alternative procedure that conforms with
the constitution.
SUBCHAPTER B. DISTRICT ADMINISTRATION
Sec. 1102.050. COMMISSION. The District is governed by a
Commission appointed by the Montgomery County Commissioners Court.
Sec. 1102.051. QUALIFICATION OF COMMISSIONERS. To be
eligible to be a Commissioner, a person must:
(1) be a United States citizen;
(2) be 18 years of age or older on the first day of the
term to be filled at the election or on the date of appointment, as
applicable;
(3) have not been determined mentally incompetent by a
final judgment of a court;
(4) have not been finally convicted of a felony from
which the person has not been pardoned or otherwise released from
the resulting disabilities;
(5) have resided continuously in the state for 12
months and in Montgomery County for six months immediately
preceding the date of the appointment or election, as applicable;
and
(6) be a person knowledgeable in the health care
field.
Sec. 1102.052. TERM: APPOINTMENT OF COMMISSIONERS.
Commissioners serve terms of two years. Each County Commissioner
shall appoint one Commissioner, and the County Judge shall appoint
any remaining Commissioners, subject to the qualifications of
Section 1102.051.
Sec. 1102.053. VACANCY. If a vacancy occurs on the
Commission, the Montgomery County Commissioners Court shall
appoint an alternative Commissioner who meets the qualification
criteria of Section 1102.051. In the event the Montgomery County
Commissioners Court fails to appoint a replacement Commissioner
within one month of the vacancy, the remaining Commissioners may
appoint a replacement.
Sec. 1102.054. OFFICERS. The Commission shall elect a
president and a secretary from among the Commissioners to serve
until the next Commissioners' election.
Sec. 1102.055. COMPENSATION; EXPENSES. A Commissioner
serves without compensation but may be reimbursed for actual
expenses incurred in the performance of official duties on the
approval of the expenses by the Commission.
Sec. 1102.056. EMPLOYEES/INDEPENDENT CONTRACTORS. The
Commission may employ an attorney, financial advisor, or bookkeeper
or contract for those services.
Sec. 1102.057. MAINTENANCE OF RECORDS: PUBLIC INSPECTION.
All district records, including books, accounts, notices, minutes,
and all other matters of the district and the operation of its
facilities, shall be:
(1) maintained at the District office; and
(2) open to public inspection at the District office
at all reasonable hours.
SUBCHAPTER C. POWERS AND DUTIES
Sec. 1102.100. DISTRICT RESPONSIBILITY. (a) The District
shall levy taxes solely as provided in this chapter.
(b) The District may not levy any taxes in any year without
the approval of a majority of the Commission.
Sec. 1102.101. MAJORITY REQUIRED. To act or spend funds to
cover administrative expenses, the District must have an
affirmative vote by a majority of the Commissioners, subject to the
limitations of subsection (b) of this section.
(b) To spend funds unrelated to covering administrative
cost, the District must have an affirmative vote by a majority of
the Commissioners and a supermajority affirmative vote of 95% of
the District Taxpayers.
Sec. 1102.102. RULES. The Commission may adopt rules
governing the operation of the District, including the taxing
mechanism that is written to comport with the requirements of this
chapter.
Sec. 1102.103. PURCHASING AND ACCOUNTING PROCEDURES. (a)
The Commission may prescribe the method and manner for making
purchases and expenditures by the District.
(b) The Commission shall prescribe:
(1) all accounting and control procedures; and
(2) the method of purchasing necessary supplies,
materials, and equipment.
Sec. 1102.104. INSTITUTIONAL HEALTHCARE PROVIDER
REPORTING; INSPECTION OF RECORDS. (a) The District shall require
all institutional health care providers to submit copies of their
annual surveys as amended and filed with the Department of State
Health Services.
(b) The District may inspect the records of an institutional
health care provider necessary to ensure that the provider reports
all date required under this chapter.
Sec. 1102.105. AUTHORITY TO SUE AND BE SUED. As a
governmental agency, the District may sue and be sued in its own
name in any court of this state.
SUBCHAPTER D. GENERAL FINANCIAL PROVISIONS
Sec. 1102.150. BUDGET. (a) Each year, the Commission shall
prepare a budget showing for the following fiscal year:
(a) the proposed expenditures and disbursements;
(b) the estimated receipts and collections; and
(c) the amount of taxes required to be imposed during the
year.
(b) The Commission shall hold a public hearing on the
proposed budget. At least 10 days before the date of hearing, at
least one notice of the hearing shall be published in a newspaper of
general circulation in the county.
(c) Any District Taxpayer is entitled to appear at the time
and place designated in the notice and to be heard regarding any
item shown in the proposed budget.
Sec. 1102.151. FISCAL YEAR. The District's fiscal year
begins on September 1 and ends on August 31.
Sec. 1102.152. ANNUAL AUDIT. (a) For each fiscal year, the
Commission shall have an independent audit made of the District's
books and records.
(b) Not later than December 31 each year, the audit shall be
filed with the comptroller and at the District office.
Sec. 1102.153. DEPOSITORY. (a) The Commission by
resolution shall designate one or more banks in the District as the
District's depository or treasurer. A designated bank serves for
two years and until a successor is designated.
(b) All income received by the District, including tax
revenue after deducting discounts and fees for assessing and
collecting the taxes, shall be deposited with the District
depository and may be withdrawn only as provided by this chapter.
(c) All District funds shall be secured in the manner
provided for securing county funds.
SUBCHAPTER E. TAXES
Sec. 1102.200. TAXES ON INSTITUTIONAL HEALTH CARE
PROVIDERS. (a) The Commission may impose a tax on all
institutional health care providers. The tax shall be based on the
total number of emergency room visits reported by each
institutional health care provider on its 2002 hospital fiscal year
annual survey. The District shall update this tax basis with the
number of emergency room visits reported by each institutional
health care provider in the Annual Survey for hospital fiscal year
2006 and every four years thereafter. The tax shall not exceed
$100.00 per emergency room visit.
(b) Any tax levied under subsection (a) must be imposed
broadly and uniformly for all institutional health care providers
and not hold harmless any institutional health care provider, as
required under 42 U.S.C. section 1396b(w), as amended.
(c) The Commission may set a rate for the tax under this
section that is sufficient to cover its administrative expenses and
to provide inpatient and outpatient healthcare services within the
District. Such administrative expenses shall not exceed the lesser
of 4% of the tax or $20,000 per year.
(d) No tax imposed under subsection (a) shall be assessed as
a surcharge to any patient.
Sec. 1102.201. APPOINTMENT OF TAX ASSESSOR AND COLLECTOR.
(a) The county tax assessor and collector shall collect the tax
imposed under this subchapter unless the Commission appoints a tax
assessor and collector under Section 285.041 of the Health and
Safety Code.
(b) The county tax assessor and collector shall charge and
deduct from payments to the district a fee for imposing the tax in
an amount determined by the Commission not to exceed the lesser of
one percent of the amount collected or $5,000 for the fiscal year.
The fees for imposing the tax shall be deposited in the county's
general fund and shall be reported as fees of the tax assessor and
collector.
Sec. 1102.202. INTEREST, PENALTIES, AND DISCOUNTS.
Interest, penalties, and discounts on taxes paid to the District
shall be the same as for county taxes.
SECTION 3. Title 3 of the Special Districts Code, is amended
by adding a new chapter 1103 to read as follows:
SUBCHAPTER A. GENERAL PROVISIONS
Sec. 1103.001. DEFINITIONS. In this chapter:
(1) "Annual Survey" means the TDH/AHA/THA Annual
Survey of Hospitals, as amended, filed annually with the Department
of State Health Services.
(2) "Commission" means the commission of the District.
(3) "Commissioner" means a member of the Commission.
(4) "District" means the Webb Healthcare Funding
District.
(5) "Institutional Health Care Provider" means all
nonpublic general acute care hospitals in Webb County licensed
under chapter 241 of the Health and Safety Code, as amended.
(6) "District Taxpayer" means any persons or entities
that paid taxes during the District's fiscal year.
Sec. 1103.002. AUTHORITY FOR OPERATION. The District shall
levy taxes to generate additional healthcare funding for
institutional health care providers within Webb County. The
district operates under the authority of the Legislature's
authority to create special districts pursuant to Section 1,
Article III, of the Texas Constitution.
Sec. 1103.003. DURATION OF THE DISTRICT. The District
shall cease to exist on September 1, 2007 unless otherwise provided
by amendment to this chapter by the Legislature.
Sec. 1103.004. POLITICAL SUBDIVISION. The District is a
political subdivision of this state.
Sec. 1103.005. DISTRICT TERRITORY. The District is
composed of the territory whose boundaries are the same as those of
Webb County.
Sec. 1103.006. CORRECTION OF INVALID PROCEDURE. If a court
holds that any procedure under this chapter violates the
constitution of this state or of the United States, the District by
resolution may provide an alternative procedure that conforms with
the constitution.
SUBCHAPTER B. DISTRICT ADMINISTRATION
Sec. 1103.050. COMMISSION. The District is governed by a
Commission appointed by the Webb County Commissioners Court.
Sec. 1103.051. QUALIFICATION OF COMMISSIONERS. To be
eligible to be a Commissioner, a person must:
(1) be a United States citizen;
(2) be 18 years of age or older on the first day of the
term to be filled at the election or on the date of appointment, as
applicable;
(3) have not been determined mentally incompetent by a
final judgment of a court;
(4) have not been finally convicted of a felony from
which the person has not been pardoned or otherwise released from
the resulting disabilities;
(5) have resided continuously in the state for 12
months and in Webb County for six months immediately preceding the
date of the appointment or election, as applicable; and
(6) be a person knowledgeable in the health care
field.
Sec. 1103.052. TERM: APPOINTMENT OF COMMISSIONERS.
Commissioners serve terms of two years. Each County Commissioners
Court shall appoint one Commissioner, and the County Judge shall
appoint any remaining Commissioners, subject to the qualifications
of Section 1103.051.
Sec. 1103.053. VACANCY. If a vacancy occurs on the
Commission, the Webb County Commissioners Court shall appoint an
alternative Commissioner who meets the qualification criteria of
Section 1103.051. In the event the Webb County Commissioners Court
fails to appoint a replacement Commissioner within one month of the
vacancy, the remaining Commissioners may appoint a replacement.
Sec. 1103.054. OFFICERS. The Commissioner shall elect a
president and a secretary from among the Commissioners to serve
until the next Commissioners' election.
Sec. 1103.055. COMPENSATION; EXPENSES. A Commissioner
serves without compensation but may be reimbursed for actual
expenses incurred in the performance of official duties on the
approval of the expenses by the Commission.
Sec. 1103.056. EMPLOYEES/INDEPENDENT CONTRACTORS. The
Commission may employ an attorney, financial advisor, or bookkeeper
or contract for those services.
Sec. 1103.057. MAINTENANCE OF RECORDS: PUBLIC INSPECTION.
All district records, including books, accounts, notices, minutes,
and all other matters of the district and the operation of its
facilities, shall be:
(1) maintained at the District office: and
(2) open to public inspection at the District office
at all reasonable hours.
SUBCHAPTER C. POWERS AND DUTIES
Sec. 1103.100. DISTRICT RESPONSIBILITY. (a) The District
shall levy taxes solely as provided in this chapter.
(b) The District may not levy any taxes in any year without
the approval of a majority of the Commission.
Sec. 1103.101. MAJORITY REQUIRED. (a) To act or spend
funds to cover administrative expenses, the District must have an
affirmative vote by a majority of the Commissioners, subject to the
limitations of subsection (b) of this section.
(b) To spend funds unrelated to covering administrative
cost, the District must have an affirmative vote by a majority of
the Commissioners and a supermajority affirmative vote of 95% of
the District Taxpayers.
Sec. 1103.102. RULES. The Commission may adopt rules
governing the operation of the District, including the taxing
mechanism that is written to comport with the requirements of this
chapter.
Sec. 1103.103. PURCHASING AND ACCOUNTING PROCEDURES. (a)
The Commission may prescribe the method and manner for making
purchases and expenditures by the District.
(b) The Commission shall prescribe:
(1) all accounting and control procedures; and
(2) the method of purchasing necessary supplies,
materials, and equipment.
Sec. 1103.104. INSTITUTIONAL HEALTHCARE PROVIDER
REPORTING; INSPECTION OF RECORDS. (a) The District shall require
all institutional health care providers to submit copies of their
annual surveys, as amended and filed with the Department of State
Health Services.
(b) The District may inspect the records of an institutional
health care provider necessary to ensure that the provider reports
all data required under this chapter.
Sec. 1103.105. AUTHORITY TO SUE AND BE SUED. As a
governmental agency, the District may sue and be sued in its own
name in any court of this state.
SUBCHAPTER D. GENERAL FINANCIAL PROVISIONS
Sec. 1103.150. BUDGET. (a) Each year, the Commission shall
prepare a budget showing for the following fiscal year:
(a) the proposed expenditures and disbursements;
(b) the estimated receipts and collections; and
(c) the amount of taxes required to be imposed during the
year.
(b) The Commission shall hold a public hearing on the
proposed budget. At least 10 days before the date of hearing, at
least one notice of the hearing shall be published in a newspaper of
general circulation in the county.
(c) Any District Taxpayer is entitled to appear at the time
and place designated in the notice and to be heard regarding any
item shown in the proposed budget.
Sec. 1103.151. FISCAL YEAR. The District's fiscal year
begins on September 1 and ends on August 31.
Sec. 1103.152. ANNUAL AUDIT. (a) For each fiscal year, the
Commission shall have an independent audit made of the District's
books and records.
(b) Not later than December 31 each year, the audit shall be
filed with the comptroller and at the District office.
Sec. 1103.153. DEPOSITORY. (a) The Commission by
resolution shall designate one or more banks in the District as the
District's depository or treasurer. A designated bank serves for
two years and until a successor is designated.
(b) All income received by the District, including tax
revenue after deducting discounts and fees for assessing and
collecting the taxes, shall be deposited with the District
depository and may be withdrawn only as provided by this chapter.
(c) All District funds shall be secured in the manner
provided for securing county funds.
SUBCHAPTER E. TAXES
Sec. 1103.200. TAXES ON INSTITUTIONAL HEALTH CARE
PROVIDERS. (a) The Commission may impose a tax on all
institutional health care providers. The tax shall be based on the
total number of emergency room visits reported by each
institutional health care provider on its 2002 hospital fiscal year
annual survey. The District shall update this tax basis with the
number of emergency room visits reported by each institutional
health care provider in the Annual Survey for hospital fiscal year
2006 and every four years thereafter. The tax shall not exceed
$100.00 per emergency room visit.
(b) Any tax levied under subsection (a) must be imposed
broadly and uniformly for all institutional health care providers
and not hold harmless any institutional health care provider, as
required under 42 U.S.C. section 1396b(w), as amended.
(c) The Commission may set a rate for the tax under this
section that is sufficient to cover its administrative expenses and
to provide inpatient and outpatient healthcare services within the
District. Such administrative expenses shall not exceed the lesser
of 4% of the tax or $20,000 per year.
(d) No tax imposed under subsection (a) shall be assessed as
a surcharge to any patient.
Sec. 1103.201. APPOINTMENT OF TAX ASSESSOR AND COLLECTOR.
(a) The county tax assessor and collector shall collect the tax
imposed under this subchapter unless the Commission appoints a tax
assessor and collector under Section 285.041 of the Health and
Safety Code.
(b) The county tax assessor and collector shall charge and
deduct from payments to the district a fee for imposing the tax in
an amount determined by the Commission not to exceed the lesser of
one percent of the amount collected or $5,000 for the fiscal year.
The fees for imposing the tax shall be deposited in the county's
general fund and shall be reported as fees of the tax assessor and
collector.
Sec. 1103.202. INTEREST, PENALTIES, AND DISCOUNTS.
Interest, penalties, and discounts on taxes paid to the District
shall be the same as for county taxes.
SECTION 4. Title 3 of the Special Districts Code is amended
by adding a new chapter 1104 to read as follows:
SUBCHAPTER A. GENERAL PROVISIONS
Sec. 1104.001. DEFINITIONS. In this chapter:
(1) "Annual Survey" means the TDH/AHA/THA Annual
Survey of Hospitals, as amended, filed annually with the Department
of State Health Services.
(2) "Commission" means the commission of the District.
(3) "Commissioner" means a member of the Commission.
(4) "District" means the Bexar Healthcare Funding
District.
(5) "Institutional Health Care Provider" means all
nonpublic general acute care hospitals in Bexar County licensed
under chapter 241 of the Health and Safety Code, as amended.
(6) "District Taxpayer" means any persons or entities
that paid taxes during the District's fiscal year.
Sec. 1104.002. AUTHORITY FOR OPERATION. The District shall
levy taxes to generate additional healthcare funding for
institutional health care providers within Bexar County. The
district operates under the authority of the Legislature's
authority to create special districts pursuant to Section 1,
Article III, of the Texas Constitution.
Sec. 1104.003. DURATION OF THE DISTRICT. The District
shall cease to exist on September 1, 2007 unless otherwise provided
by amendment to this chapter by the Legislature.
Sec. 1104.004. POLITICAL SUBDIVISION. The District is a
political subdivision of this state.
Sec. 1104.005. DISTRICT TERRITORY. The District is
composed of the territory whose boundaries are the same as those of
Bexar County.
Sec. 1104.006. CORRECTION OF INVALID PROCEDURE. If a court
holds that any procedure under this chapter violates the
constitution of this state or of the United States, the District by
resolution may provide an alternative procedure that conforms with
the constitution.
SUBCHAPTER B. DISTRICT ADMINISTRATION
Sec. 1104.050. COMMISSION. The District is governed by a
Commission appointed by the Bexar County Commissioners Court.
Sec. 1104.051. QUALIFICATION OF COMMISSIONERS. To be
eligible to be a Commissioner, a person must:
(1) be a United States citizen;
(2) be 18 years of age or older on the first day of the
term to be filled at the election or on the date of appointment, as
applicable;
(3) have not been determined mentally incompetent by a
final judgment of a court;
(4) have not been finally convicted of a felony from
which the person has not been pardoned or otherwise released from
the resulting disabilities;
(5) have resided continuously in the state for 12
months and in Bexar County for six months immediately preceding the
date of the appointment or election, as applicable; and
(6) be a person knowledgeable in the health care
field.
Sec. 1104.052. TERM: APPOINTMENT OF COMMISSIONERS.
Commissioners serve terms of two years. The Bexar County
Commissioners Court shall appoint Commissioners, that meet the
qualification of Sec. 1104.51.
Sec. 1104.053. VACANCY. If a vacancy occurs on the
Commission, the Bexar County Commissioners Court shall appoint an
alternative Commissioner who meets the qualification criteria of
Section 1104.051. In the event the Bexar County Commissioners
Court fails to appoint a replacement Commissioner within one month
of the vacancy, the remaining Commissioners may appoint a
replacement.
Sec. 1104.054. OFFICERS. The Commissioner shall elect a
president and a secretary from among the Commissioners to serve
until the next Commissioners' election.
Sec. 1104.055. COMPENSATION; EXPENSES. A Commissioner
serves without compensation but may be reimbursed for actual
expenses incurred in the performance of official duties on the
approval of the expenses by the Commission.
Sec. 1104.056. EMPLOYEES/INDEPENDENT CONTRACTORS. The
Commission may employ an attorney, financial advisor, or bookkeeper
or contract for those services.
Sec. 1104.057. MAINTENANCE OF RECORDS: PUBLIC INSPECTION.
All District records, including books, accounts, notices, minutes,
and all other matters of the district and the operation of its
facilities, shall be:
(1) maintained at the District office: and
(2) open to public inspection at the District office
at all reasonable hours.
SUBCHAPTER C. POWERS AND DUTIES
Sec. 1104.100. DISTRICT RESPONSIBILITY. (a) The District
shall levy taxes solely as provided in this chapter.
(b) The District may not levy any taxes in any year without
the approval of a majority of the Commission.
Sec. 1104.101. MAJORITY REQUIRED. (a) To act or spend
funds to cover administrative expenses, the District must have an
affirmative vote by a majority of the Commissioners, subject to the
limitations of subsection (b) of this section.
(b) To spend funds unrelated to covering administrative
cost, the District must have an affirmative vote by a majority of
the Commissioners and a supermajority affirmative vote of 95% of
the District Taxpayers.
Sec. 1104.102. RULES. The Commission may adopt rules
governing the operation of the District, including the taxing
mechanism that is written to comport with the requirements of this
chapter.
Sec. 1104.103. PURCHASING AND ACCOUNTING PROCEDURES. (a)
The Commission may prescribe the method and manner for making
purchases and expenditures by the District.
(b) The Commission shall prescribe:
(1) all accounting and control procedures; and
(2) the method of purchasing necessary supplies,
materials, and equipment.
Sec. 1104.104. INSTITUTIONAL HEALTHCARE PROVIDER
REPORTING; INSPECTION OF RECORDS. (a) The District shall require
all institutional health care providers to submit copies of their
annual surveys as amended and filed with the Department of State
Health Services.
(b) The District may inspect the records of an institutional
health care provider necessary to ensure that the provider reports
all data required under this chapter.
Sec. 1104.105. AUTHORITY TO SUE AND BE SUED. As a
governmental agency, the District may sue and be sued in its own
name in any court of this state.
SUBCHAPTER D. GENERAL FINANCIAL PROVISIONS
Sec. 1104.150. BUDGET. (a) Each year, the Commission shall
prepare a budget showing for the following fiscal year:
(a) the proposed expenditures and disbursements;
(b) the estimated receipts and collections; and
(c) the amount of taxes required to be imposed during the
year.
(b) The Commission shall hold a public hearing on the
proposed budget. At least 10 days before the date of hearing, at
least one notice of the hearing shall be published in a newspaper of
general circulation in the county.
(c) Any District Taxpayer is entitled to appear at the time
and place designated in the notice and to be heard regarding any
item shown in the proposed budget.
Sec. 1104.151. FISCAL YEAR. The District's fiscal year
begins on September 1 and ends on August 31.
Sec. 1104.152. ANNUAL AUDIT. (a) For each fiscal year, the
Commission shall have an independent audit made of the District's
books and records.
(b) Not later than December 31 each year, the audit shall be
filed with the comptroller and at the District office.
Sec. 1104.153. DEPOSITORY. (a) The Commission by
resolution shall designate one or more banks in the District as the
District's depository or treasurer. A designated bank serves for
two years and until a successor is designated.
(b) All income received by the District, including tax
revenue after deducting discounts and fees for assessing and
collecting the taxes, shall be deposited with the District
depository and may be withdrawn only as provided by this chapter.
(c) All District funds shall be secured in the manner
provided for securing county funds.
SUBCHAPTER E. TAXES
Sec. 1104.200. TAXES ON INSTITUTIONAL HEALTH CARE
PROVIDERS. (a) The Commission may impose a tax on all
institutional health care providers. The tax shall be based on the
total number of emergency room visits reported by each
institutional health care provider on its 2002 hospital fiscal year
annual survey. The District shall update this tax basis with the
number of emergency room visits reported by each institutional
health care provider in the Annual Survey for hospital fiscal year
2006 and every four years thereafter. The tax shall not exceed
$100.00 per emergency room visit.
(b) Any tax levied under subsection (a) must be imposed
broadly and uniformly for all institutional health care providers
and not hold harmless any institutional health care provider, as
required under 42 U.S.C. section 1396b(w), as amended.
(c) The Commission may set a rate for the tax under this
section that is sufficient to cover its administrative expenses and
to provide inpatient and outpatient healthcare services within the
District. Such administrative expenses shall not exceed the lesser
of 4% of the tax or $20,000 per year.
(d) No tax imposed under subsection (a) shall be assessed as
a surcharge to any patient.
Sec. 1104.201. APPOINTMENT OF TAX ASSESSOR AND COLLECTOR.
(a) The county tax assessor and collector shall collect the tax
imposed under this subchapter unless the Commission appoints a tax
assessor and collector under Section 285.041 of the Health and
Safety Code.
(b) The county tax assessor and collector shall charge and
deduct from payments to the district a fee for imposing the tax in
an amount determined by the Commission not to exceed the lesser of
one percent of the amount collected or $5,000 for the fiscal year.
The fees for imposing the tax shall be deposited in the county's
general fund and shall be reported as fees of the tax assessor and
collector.
Sec. 1104.202. INTEREST, PENALTIES, AND DISCOUNTS.
Interest, penalties, and discounts on taxes paid to the District
shall be the same as for county taxes.
SECTION 5. EFFECTIVE DATE This Act shall take effect
immediately if it receives a vote of two-thirds of all the members
elected to each house, as provided by Section 39, Article III, Texas
Constitution. If this Act does not receive the vote necessary for
immediate effect, this Act takes effect September 1, 2005.