80R3331 JD-D

By: Brimer S.B. No. 1808

A BILL TO BE ENTITLED

AN ACT

relating to the creation, powers, and funding of the Metroplex Area Mobility Authority and to requiring the Dallas-Fort Worth Metroplex to be included in a single Texas Department of Transportation district; authorizing a tax.

BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:

SECTION 1. Section 201.105(b), Transportation Code, is amended to read as follows:

(b) In determining a district's boundaries, the commission shall:

(1) consider all costs and benefits, including highway activity in and the number of employees required for the proposed district; and

(2) include the following counties in a single district: Collin, Dallas, Denton, Ellis, Johnson, Kaufman, Parker, Rockwall, Tarrant, and Wise.

SECTION 2. Subtitle G, Title 6, Transportation Code, is amended by adding Chapter 371 to read as follows: CHAPTER 371. METROPLEX AREA MOBILITY AUTHORITY SUBCHAPTER A. GENERAL PROVISIONS

Sec. 371.001. DEFINITIONS. In this chapter:

(1) "Authority" means the Metroplex Area Mobility Authority.

(2) "Board" means the board of directors of the authority.

(3) "Director" means a member of the board.

Sec. 371.002. CREATION. The commission by order shall create the Metroplex Area Mobility Authority. The territory of the authority must consist of all the territory in Collin, Dallas, Denton, Ellis, Johnson, Kaufman, Parker, Rockwall, Tarrant, and Wise Counties.

Sec. 371.003. BOARD OF DIRECTORS; TERMS; COMPENSATION. (a) The governing body of the authority is a board consisting of 13 directors.

(b) The commissioners courts of Dallas and Tarrant Counties shall each appoint three directors. The commissioners courts of Collin and Denton Counties shall each appoint two directors. The commissioners courts of Ellis, Johnson, Kaufman, Parker, Rockwall, and Wise Counties shall jointly select the remaining three directors. To be eligible for appointment as a director, a person must be a qualified voter of the applicable county.

(c) Directors serve two-year staggered terms.

(d) A director is entitled to:

(1) compensation for service on the board; and

(2) expenses actually incurred while serving on the board.

Sec. 371.004. HEADQUARTERS. The board shall locate and maintain the headquarters of the authority at the Dallas/Fort Worth International Airport.

Sec. 371.005. GENERAL POWERS. (a) The authority has all the powers of:

(1) a regional mobility authority created under:

(A) Section 361.003, as enacted by Section 2, Chapter 1237, Acts of the 77th Legislature, Regular Session, 2001;

(B) Chapter 370; or

(C) another law of this state; and

(2) a regional transportation authority under Chapter 452.

(b) For purposes of Subsection (a), all the provisions of Chapter 452 applicable to a regional transportation authority apply to the authority to the extent they can be made applicable. All references to an authority in that chapter mean the authority. All references to an executive committee in that chapter mean the board of directors of the authority.

(c) The authority may impose reasonable fees and other charges on a railroad company operating in the territory of the authority.

Sec. 371.006. POWERS RELATING TO AIRPORTS. (a) In addition to any other power, the authority may construct, maintain, manage, or operate one or more airports, as defined by Section 22.001, located in the territory of the authority.

(b) For purposes of Subsection (a), all the provisions of Chapter 22 applicable to a local government apply to the authority to the extent they can be made applicable. All references to a local government in that chapter mean the authority. All references to the governing body of a local government in that chapter mean the board. [Sections 371.007-371.050 reserved for expansion] SUBCHAPTER B. LOCAL FUEL SALES TAX

Sec. 371.051. DEFINITIONS. In this subchapter:

(1) "Dealer," "diesel fuel," "gasoline," "motor vehicle," "public highway," and "sale" have the meanings assigned by Section 162.001, Tax Code.

(2) "Jobber" means a person who:

(A) purchases tax-paid diesel fuel or gasoline from a person who holds a license under Chapter 162, Tax Code; and

(B) makes a sale with the tax included to a person who maintains storage facilities for motor fuel and uses all or part of the stored motor fuel to operate a motor vehicle.

Sec. 371.052. FUEL SALES TAX AUTHORIZED. (a) The authority, by order of the board, may impose a sales tax on gasoline and diesel fuel sold in the territory of the authority to propel a motor vehicle on the public highways of this state.

(b) The authority may impose a tax under this subchapter only if the tax is approved at an election held under Section 371.054.

Sec. 371.053. RATE OF TAX. The tax authorized by this subchapter may be imposed in increments of one-eighth of one percent, not to exceed 6-1/4 percent, of the sales price of gasoline and diesel fuel sold in the authority and used to propel a motor vehicle on the public highways of this state.

Sec. 371.054. ADOPTION ELECTION PROCEDURE. (a) An election to adopt the tax authorized by this subchapter is called by an order of the board.

(b) At an election to adopt the tax, the ballot shall be prepared to permit voting for or against the proposition: "The adoption of a local fuel sales tax in the Metroplex Area Mobility Authority at the rate of (insert proposed rate)."

Sec. 371.055. ELECTION TO ABOLISH TAX OR CHANGE RATE. (a) The board may order an election on the question of abolishing or changing the rate of the tax authorized by this subchapter.

(b) The board shall order an election on the question of abolishing or changing the rate of the tax if the board receives a petition requesting the election signed by a number of registered voters of the authority equal to at least five percent of the total vote received in the territory of the authority by all candidates for governor in the most recent gubernatorial general election.

(c) The ballot at an election to change the rate of the tax must be printed to permit voting for or against the proposition: "Authorizing the Metroplex Area Mobility Authority to impose a local fuel sales tax at the rate of (insert proposed rate)."

(d) The ballot at an election to abolish the tax must be printed to permit voting for or against the proposition: "Abolishing the local fuel sales tax in the Metroplex Area Mobility Authority."

Sec. 371.056. COMPUTATION OF TAX. (a) A person, including a dealer or jobber, who makes a sale of gasoline or diesel fuel in the authority to a person who uses the gasoline or diesel fuel to propel a motor vehicle on the public highways of this state shall collect the tax authorized by this subchapter for the benefit of the authority.

(b) The seller shall add the tax authorized by this subchapter to the selling price of gasoline or diesel fuel, and the tax is a part of the gasoline or diesel fuel price, is a debt owed to the seller, and is recoverable at law in the same manner as the gasoline or diesel fuel charge.

(c) The tax authorized by this subchapter is in addition to the tax imposed by Chapter 162, Tax Code.

Sec. 371.057. EXEMPTIONS APPLICABLE. The exemptions provided by Sections 162.104 and 162.204, Tax Code, apply to the tax authorized by this subchapter.

Sec. 371.058. EFFECTIVE DATE OF TAX OR TAX CHANGE. The adoption or abolition of the tax authorized by this subchapter or a change in a tax rate takes effect on the date prescribed by the order imposing or abolishing the tax or changing the rate.

Sec. 371.059. COLLECTION AND ENFORCEMENT OF TAX. (a) A person required to collect the tax authorized by this subchapter shall report and send the taxes to the authority as provided by the authority.

(b) The board by order may prescribe monetary penalties, including interest charges, for failure to keep records required by this subchapter, to report when required, or to pay the tax when due.

(c) The board by order may permit a person who is required to collect the tax authorized by this subchapter to retain a percentage of the amount collected and required to be reported as reimbursement to the person for the costs of collecting the tax. The board may provide that the person may retain the amount only if the person pays the tax and files reports as required by the authority.

(d) The attorney acting for the authority may bring suit against a person who violates this subchapter.

Sec. 371.060. REFUND. (a) A person who has paid the tax authorized by this subchapter on gasoline or diesel fuel used by the person for a purpose other than to propel a motor vehicle on the public highways of this state or for a use exempted under Section 371.057 may file a claim for a refund.

(b) The authority shall prescribe the procedures a person must use to obtain a refund under this section.

Sec. 371.061. REQUIRED PERMIT. The board may require a dealer, jobber, or other person required to collect, report, and pay the tax authorized by this subchapter to obtain a permit from the authority.

Sec. 371.062. TRANSFER TO COMPTROLLER. (a) Not later than the last day of the first month following each calendar quarter, the custodian of the authority treasury shall send to the comptroller an amount equal to one-fourth of the taxes collected during that calendar quarter after payment of all refunds allowed by law and expenses of collection.

(b) The comptroller shall deposit money received under this section to the credit of the available school fund.

Sec. 371.063. USE OF TAX PROCEEDS. Except as provided by Section 371.062, the authority may use net tax revenue received under this subchapter only for a purpose authorized by Section 7-a, Article VIII, Texas Constitution. [Sections 371.064-371.100 reserved for expansion] SUBCHAPTER C. SALES AND USE TAX

Sec. 371.101. IMPOSITION, COMPUTATION, ADMINISTRATION, AND GOVERNANCE OF SALES TAX. (a) The authority, by order of the board, may impose a sales and use tax.

(b) Chapter 323, Tax Code, to the extent not inconsistent with this subchapter, governs the imposition, computation, administration, and governance of the sales and use tax under this subchapter, except that Sections 323.101 and 323.105 and 323.401-323.408, Tax Code, do not apply.

(c) Chapter 323, Tax Code, does not apply to the use and allocation of revenue under this subchapter.

(d) In applying the procedures under Chapter 323, Tax Code, to the authority, the authority's name is substituted for "the county," and "board of directors" is substituted for "commissioners court."

Sec. 371.102. SALES AND USE TAX RATE. The rate of a sales and use tax imposed under this subchapter is one-fourth of one percent.

Sec. 371.103. EFFECTIVE DATE OF SALES AND USE TAX. (a) The sales and use tax imposed under this subchapter takes effect on the first day of the first calendar quarter occurring after the expiration of the first complete calendar quarter occurring after the date on which the comptroller receives a notice of the board's order imposing the tax.

(b) If the comptroller determines that an effective date provided by Subsection (a) will occur before the comptroller can reasonably take the action required to begin collecting the tax, the comptroller may postpone the effective date until the first day of the next calendar quarter.

Sec. 371.104. IMPOSITION IN MUNICIPALITY OR COUNTY WITH OTHER TAXING AUTHORITY. (a) In this section, "taxing authority" means:

(1) a regional transportation authority created under Chapter 452;

(2) the Fort Worth Crime Control and Prevention District; or

(3) an industrial development corporation created under Section 4A or 4B, Development Corporation Act of 1979 (Article 5190.6, Vernon's Texas Civil Statutes).

(b) If the authority is included within the boundaries of another taxing authority and the imposition of the tax under this subchapter would result in a combined tax rate of more than two percent in any location in the authority, the tax rate of the other taxing authority is automatically reduced to the highest rate that will not result in a combined tax rate of more than two percent in any location in the authority. If the authority is included within the boundaries of more than one taxing authority, the board shall choose which taxing authority's tax will be reduced.

(c) The rate of the tax imposed by the other taxing authority is increased without further action of the governing body or the voters of the other taxing authority on the date on which the tax imposed under this subchapter is abolished by the board, but only to the extent that any tax imposed by the other taxing authority was reduced under this section when the board ordered the imposition of the tax under this subchapter.

(d) This section does not permit a taxing authority to impose taxes at differential tax rates within the territory of the authority.

Sec. 371.105. ABOLITION OF TAX. (a) The board by order may abolish a sales and use tax imposed under this subchapter.

(b) A sales and use tax imposed under this subchapter may not be collected after the last day of the first calendar quarter occurring after notification to the comptroller by the authority that the board has abolished the tax.

(c) The authority shall notify the comptroller of the abolition of the tax not later than the 30th day after the date the board adopts an order under Subsection (a).

SECTION 3. Subchapter F, Chapter 162, Tax Code, is amended by adding Section 162.506 to read as follows:

Sec. 162.506. PAYMENT TO METROPLEX AREA MOBILITY AUTHORITY. On or before the 15th day of each month, the comptroller shall:

(1) using the best available sources of statistical data, determine the estimated average or actual consumption in the territory of the Metroplex Area Mobility Authority during the preceding month of gasoline, diesel fuel, and liquefied gas used to propel motor vehicles on public highways;

(2) from the number of gallons determined under Subdivision (1), determine the taxes collected under this chapter that were paid on that gasoline, diesel fuel, and liquefied gas; and

(3) from money deposited to the credit of the state highway fund, make a payment through the electronic funds transfer system to the Metroplex Area Mobility Authority in an amount equal to 85 percent of the amount determined under Subdivision (2).

SECTION 4. As soon as practicable after the effective date of this Act, but not later than January 1, 2008, the Texas Transportation Commission shall conform the boundaries of the Texas Department of Transportation districts to conform to Section 201.105(b), Transportation Code, as amended by this Act.

SECTION 5. (a) On the date that a majority of the initial board of directors of the Metroplex Area Mobility Authority has been appointed and has qualified for office:

(1) all assets, rights, and obligations of the Dallas Area Rapid Transit that pertain to or are associated with a light rail mass transit system are transferred to the Metroplex Area Mobility Authority;

(2) the Metroplex Area Mobility Authority shall succeed to all assets, rights, and other property of the Dallas Area Rapid Transit that pertain to or are associated with a light rail mass transit system, including rolling stock, fixed guideway rails, rights-of-way, administration buildings, and all other facilities, improvements, leaseholds, funds, accounts, and investments related to the light rail mass transit system;

(3) the Metroplex Area Mobility Authority shall assume and become liable for all duties and obligations of the Dallas Area Rapid Transit that relate to a light rail mass transit system or to the assets, rights, and properties transferred under Subdivision (2) of this subsection, including contracts and bonds secured by the revenues of the assets, and the Metroplex Area Mobility Authority is obligated to comply with all the assumed obligations to the same extent as the Dallas Area Rapid Transit;

(4) all light rail mass transit system employees of the Dallas Area Rapid Transit become employees of the Metroplex Area Mobility Authority; and

(5) a rule or regulation adopted by the Dallas Area Rapid Transit relating to the operation of a light rail mass transit system before that date that is not inconsistent with this Act remains in effect as a rule or regulation of the Metroplex Area Mobility Authority until superseded by action of that entity.

(b) This subsection applies to any item described by Subsection (a) of this section that pertains to or is associated with the Trinity Railway Express. In addition to the transfer and other actions specified by Subsection (a) of this section, on the date specified by that subsection:

(1) all assets, rights, and obligations of the Fort Worth Transportation Authority that pertain to or are associated with the Trinity Railway Express are transferred to the Metroplex Area Mobility Authority;

(2) the Metroplex Area Mobility Authority shall succeed to all assets, rights, and other property of the Fort Worth Transportation Authority that pertain to or are associated with the Trinity Railway Express, including rolling stock, fixed guideway rails, rights-of-way, administration buildings, and all other facilities, improvements, leaseholds, funds, accounts, and investments related to the Trinity Railway Express;

(3) the Metroplex Area Mobility Authority shall assume and become liable for all duties and obligations of the Fort Worth Transportation Authority that relate to the Trinity Railway Express or to the assets, rights, and properties transferred under Subdivision (2) of this subsection, including contracts and bonds secured by the revenues of the assets, and the Metroplex Area Mobility Authority is obligated to comply with all the assumed obligations to the same extent as the Fort Worth Transportation Authority;

(4) all Trinity Railway Express employees of the Fort Worth Transportation Authority become employees of the Metroplex Area Mobility Authority; and

(5) a rule or regulation adopted by the Dallas Area Rapid Transit or Fort Worth Transportation Authority relating to the operation of the Trinity Railway Express before that date that is not inconsistent with this Act remains in effect as a rule or regulation of the Metroplex Area Mobility Authority until superseded by action of that entity.

(c) On the date that a majority of the initial board of directors of the Metroplex Area Mobility Authority has been appointed and has qualified for office:

(1) all assets, rights, and obligations of the Denton County Transportation Authority that pertain to or are associated with a mass transit rail system are transferred to the Metroplex Area Mobility Authority;

(2) the Metroplex Area Mobility Authority shall succeed to all assets, rights, and other property of the Denton County Transportation Authority that pertain to or are associated with a mass transit rail system, including rolling stock, fixed guideway rails, rights-of-way, administration buildings, and all other facilities, improvements, leaseholds, funds, accounts, and investments related to the mass transit rail system;

(3) the Metroplex Area Mobility Authority shall assume and become liable for all duties and obligations of the Denton County Transportation Authority that relate to a mass transit rail system or to the assets, rights, and properties transferred under Subdivision (2) of this subsection, including contracts and bonds secured by the revenues of the assets, and the Metroplex Area Mobility Authority is obligated to comply with all the assumed obligations to the same extent as the Denton County Transportation Authority;

(4) all mass transit rail system employees of the Denton County Transportation Authority become employees of the Metroplex Area Mobility Authority; and

(5) a rule or regulation adopted by the Denton County Transportation Authority relating to the operation of a mass transit rail system before that date that is not inconsistent with this Act remains in effect as a rule or regulation of the Metroplex Area Mobility Authority until superseded by action of that entity.

SECTION 6. (a) On the date agreed upon by the board of directors of the Metroplex Area Mobility Authority and the board of directors of the North Texas Tollway Authority, but not later than the second anniversary of the date that a majority of the initial board of directors of the Metroplex Area Mobility Authority has been appointed and has qualified for office:

(1) the North Texas Tollway Authority is abolished and all assets, rights, and obligations of the North Texas Tollway Authority are transferred to the Metroplex Area Mobility Authority;

(2) the Metroplex Area Mobility Authority shall succeed to all assets, rights, and other property of the North Texas Tollway Authority, including roadways, rights-of-way, toll projects and proposed extensions to those projects, administration buildings, and all other facilities, improvements, leaseholds, funds, accounts, and investments;

(3) the Metroplex Area Mobility Authority shall assume and become liable for all duties and obligations of the North Texas Tollway Authority related to the assets, rights, and properties transferred under Subdivision (2) of this subsection, including contracts and bonds secured by the revenues of the assets, and the Metroplex Area Mobility Authority is obligated to comply with all the assumed obligations to the same extent as the North Texas Tollway Authority;

(4) an employee of the North Texas Tollway Authority becomes an employee of the Metroplex Area Mobility Authority, subject to the employment openings and requirements of the Metroplex Area Mobility Authority; and

(5) a rule or regulation adopted by the North Texas Tollway Authority relating to the operation of a turnpike before that date that is not inconsistent with this Act remains in effect as a rule or regulation of the Metroplex Area Mobility Authority until superseded by action of that entity.

(b) The Metroplex Area Mobility Authority is a successor agency to the North Texas Tollway Authority for all purposes, including for the purpose of Section 52-b, Article III, Texas Constitution, concerning all assets, rights, other property, duties, and obligations transferred to the Metroplex Area Mobility Authority under this Act.

(c) Any existing agreement by and between the North Texas Tollway Authority and this state, the Texas Transportation Commission, the Texas Department of Transportation, the Federal Highway Administration, the United States Department of Transportation, any other federal or state governmental entity, or any local governmental entity that pertains to an asset, right, or obligation transferred to the North Texas Tollway Authority under this Act is binding on, benefits, and is fully enforceable by and against the Metroplex Area Mobility Authority as successor to the North Texas Tollway Authority.

SECTION 7. This Act takes 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, 2007.