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A BILL TO BE ENTITLED
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AN ACT
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relating to the East Montgomery County Improvement District; |
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imposing a tax. |
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BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
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SECTION 1. Section 3846.001(3), Special District Local Laws |
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Code, is amended to read as follows: |
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(3) "Venue" means: |
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(A) an arena, coliseum, stadium, or other type of |
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area or facility: |
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(i) that is used or is planned for use for |
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one or more professional or amateur sports events, community |
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events, or other sports events, including rodeos, livestock shows, |
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agricultural expositions, promotional events, and other civic or |
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charitable events; and |
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(ii) for which a fee for admission to the |
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events is charged or is planned to be charged; or |
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(B) a convention center facility or related |
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improvement such as a convention center, civic center, civic center |
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building, civic center hotel, auditorium, theater, opera house, |
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music hall, exhibition hall, rehearsal hall, park, zoological park, |
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museum, aquarium, tourist development area along an inland |
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waterway, or plaza. |
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SECTION 2. Section 3846.103(b), Special District Local Laws |
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Code, is amended to read as follows: |
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(b) A district improvement project or service may include: |
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(1) the construction, acquisition, lease, rental, |
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installment purchase, improvement, rehabilitation, repair, |
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relocation, and operation of: |
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(A) landscaping; lighting, banners, or signs; |
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streets or sidewalks, pedestrian or bicycle paths and trails; |
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pedestrian walkways, skywalks, crosswalks, or tunnels; highway |
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right-of-way or transit corridor beautification and improvements; |
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(B) drainage or storm water detention |
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improvements and solid waste, water, sewer, or power facilities and |
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services, including electrical, gas, steam, and chilled water |
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facilities and services; |
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(C) parks, lakes, gardens, recreational |
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facilities, open space, scenic areas, and related exhibits and |
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preserves; fountains, plazas, or pedestrian malls; public art or |
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sculpture and related exhibits and facilities; educational or |
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cultural exhibits and facilities; exhibits, displays, attractions, |
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or facilities for special events, holidays, or seasonal or cultural |
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celebrations; |
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(D) off-street parking facilities, bus |
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terminals, heliports, mass-transit, or roadway-borne or |
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water-borne transportation systems; [and] |
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(E) other public improvements, facilities, or |
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services similar to the improvements, facilities, or services |
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described by Paragraphs (A)-(D); and |
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(F) a venue project authorized by Section |
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3846.301; |
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(2) the cost of removal, razing, demolition, or |
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clearing of land or improvements in connection with providing an |
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improvement project; |
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(3) the acquisition of property or an interest in the |
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property that is made in connection with an authorized improvement |
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project; and |
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(4) the provision of special or supplemental services |
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to improve or promote the area in the district or to protect the |
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public health and safety in the district, including advertising, |
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promotion, tourism, health and sanitation, public safety, |
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security, fire protection or emergency medical services, business |
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recruitment, development, elimination of traffic congestion, and |
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recreational, educational, or cultural improvements, enhancements, |
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or services. |
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SECTION 3. Section 3846.264(f), Special District Local Laws |
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Code, is amended to read as follows: |
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(f) If a political subdivision, including a municipality, |
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imposes or increases the rate of the political subdivision's [a] |
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sales and use tax in the development zone and the imposition or |
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increase causes the combined rate of sales and use taxes imposed by |
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political subdivisions in the development zone to exceed the |
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maximum combined rate of sales and use taxes imposed by political |
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subdivisions that is prescribed by Section 323.101(d), Tax Code, |
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the political subdivision's sales and use tax [authorized by this
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section] is reduced to a rate that, when added to the rates of |
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existing sales and use taxes imposed in [as of the date] the |
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development zone, equals the maximum combined rate prescribed by |
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that section [authorized the sales and use tax so that the combined
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total of all local sales and use taxes imposed in the development
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zone does not exceed two percent]. |
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SECTION 4. Subchapter G, Chapter 3846, Special District |
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Local Laws Code, is amended by adding Section 3846.304 to read as |
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follows: |
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Sec. 3846.304. PUBLIC PURPOSE OF VENUE PROJECT. (a) The |
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legislature finds for all constitutional and statutory purposes |
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that a venue project is owned, used, and held for public purposes by |
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the district. |
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(b) Section 25.07(a), Tax Code, does not apply to a |
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leasehold or other possessory interest granted by the district |
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while the district owns the venue project. |
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(c) The project is exempt from taxation under Section 11.11, |
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Tax Code, while the district owns the venue project. |
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(d) If approval and implementation of a resolution under |
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this chapter results in the removal from a school district's |
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property tax rolls of real property otherwise subject to ad valorem |
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taxation, the operator of the venue project located on that real |
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property shall pay to the school district on January 1 of each year |
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in which the project is in operation and in which the real property |
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is exempt from ad valorem taxation an amount equal to the ad valorem |
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taxes that would otherwise have been levied for the preceding tax |
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year on that real property by the school district, without |
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including the value of any improvements. This subsection does not |
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apply if the operator of the project is a political subdivision of |
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this state. |
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SECTION 5. Subchapter J, Chapter 3846, Special District |
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Local Laws Code, is amended by adding Section 3846.4535 to read as |
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follows: |
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Sec. 3846.4535. CONTINUING AUTHORITY TO IMPOSE HOTEL |
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OCCUPANCY TAX NOT LIMITED. (a) Except as provided by Section |
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3846.456, the district may impose a hotel occupancy tax under this |
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subchapter on any hotel located in the district, including a hotel |
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located on property added under Section 3846.107. |
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(b) The imposition of a hotel occupancy tax in the district |
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by a political subdivision, including a county or municipality, |
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does not diminish or limit the district's authority to impose the |
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hotel occupancy tax authorized by this subchapter. |
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SECTION 6. Section 3846.155(c), Special District Local Laws |
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Code, is repealed. |
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SECTION 7. (a) The legal notice of the intention to |
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introduce this Act, setting forth the general substance of this |
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Act, has been published as provided by law, and the notice and a |
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copy of this Act have been furnished to all persons, agencies, |
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officials, or entities to which they are required to be furnished |
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under Section 59, Article XVI, Texas Constitution, and Chapter 313, |
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Government Code. |
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(b) The governor, one of the required recipients, has |
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submitted the notice and Act to the Texas Commission on |
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Environmental Quality. |
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(c) The Texas Commission on Environmental Quality has filed |
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its recommendations relating to this Act with the governor, |
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lieutenant governor, and speaker of the house of representatives |
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within the required time. |
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(d) The general law relating to consent by political |
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subdivisions to the creation of districts with conservation, |
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reclamation, and road powers and the inclusion of land in those |
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districts has been complied with. |
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(e) All requirements of the constitution and laws of this |
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state and the rules and procedures of the legislature with respect |
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to the notice, introduction, and passage of this Act have been |
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fulfilled and accomplished. |
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SECTION 8. This Act takes effect immediately if it receives |
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a vote of two-thirds of all the members elected to each house, as |
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provided by Section 39, Article III, Texas Constitution. If this |
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Act does not receive the vote necessary for immediate effect, this |
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Act takes effect September 1, 2011. |